Relaxations in due date of Filing of GSTR-1 and GSTR-3B-Article also discusses Conditional Date for Waiver of Late Fee and interest payable beyond Waiver Date. Relaxation are based on following recent GST Notifications and Circulars-
Waiver of late fee for delay in filing GSTR-1- March to June 2020 | Notification No. 53/2020-Central Tax/G.S.R. 406(E) Dated: 24/06/2020
CBIC notifies one time amnesty for non furnishing of GSTR-3B | Notification No. 52/2020-Central Tax/G.S.R. 405(E) Dated: 24/06/2020
Interest rate (Feb to July 2020) for delayed filing/payment of GSTR 3B | Notification No. 51/2020-Central Tax/G.S.R. 404(E) Dated: 24/06/2020
CBIC clarifies on manner of calculation of interest & Late Fees | Circular No.141/11/2020-GST 24/06/2020
Chart Showing Relaxations in Filing of GSTR-1 and GSTR-3B
| Assessee Type | Tax Period | Statutory Due Date | Conditional Date for Waiver of Late Fee * | Interest waiver date | Interest beyond Waiver Date [NTN 51/2020-CT Dated 24-06-2020] |
| GSTR-1
All Registered Person |
Mar-20 | 11-04-20 | 10-07-20 | NA | NA |
| Apr-20 | 11-05-20 | 24-07-20 | NA | NA | |
| May-20 | 11-06-20 | 28-07-20 | NA | NA | |
| Jun-20 | 11-07-20 | 05-08-20 | NA | NA | |
| Jan-March 2020 | 30-04-20 | 17-07-20 | NA | NA | |
| April -June 2020 | 31-07-20 | 03-08-20 | NA | NA | |
| GSTR-3B Taxpayers with Aggregate Turnover more than INR 5Crs | Feb-20 | 20-03-20 | 24-06-20 | 04-04-20 | Nil for first 15 days from the due date, and 9 per cent thereafter till 24th day of June, 2020 post that 18% p.a. |
| Mar-20 | 20-04-20 | 24-06-20 | 05-05-20 | Nil for first 15 days from the due date, and 9 per cent thereafter till 24th day of June, 2020 post that 18% p.a. | |
| Apr-20 | 20-05-20 | 24-06-20 | 04-06-20 | Nil for first 15 days from the due date, and 9 per cent thereafter till 24th day of June, 2020 post that 18% p.a. | |
| May-20 | 27-06-20 |
No waiver of Late fee or Interest. Late Fee of INR 50 per day after Statutory due date and Interest @ 18% p.a after Statutory Due date |
|||
| Jun-20 | 20-07-20 | ||||
| Jul-20 | 20-08-20 | ||||
| Aug-20 | 20-09-20 | ||||
| GSTR-3B Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh,Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep- | Feb-20 | 22-03-20 | 30-06-20 | 30-06-20 | Nil till the 30-06-2020 and 9 percent thereafter till the 30-09-2020 post that 18% |
| Mar-20 | 22-04-20 | 03-07-20 | 03-07-20 | Nil till the 03-07-2020 , and 9 percent thereafter till the 30-09-2020 post that 18% | |
| Apr-20 | 22-05-20 | 06-07-20 | 06-07-20 | Nil till the 06-07-2020 , and 9 percent thereafter till the 30-09-2020 post that 18% | |
| May-20 | 12-07-20 | 12-09-20 | 12-09-20 | Nil till the 12-09-2020, and 9 percent thereafter till the 30-09-2020 post that 18% | |
| Jun-20 | 22-07-20 | 23-09-20 | 23-09-20 | Nil till the 23-09-2020 , and 9 percent thereafter till the 30-09-2020 post that 18% | |
| Jul-20 | 20-08-20 | 27-09-20 | 27-09-20 | Nil till the 27-09-2020 , and 9 percent thereafter till the 30-09-2020 post that 18% | |
| Aug-20 | 01-10-20 | 01-10-20 | 01-10-20 | 18% | |
| GSTR-3B Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh,Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi | Feb-20 | 24-03-20 | 30-06-20 | 30-06-20 | Nil till the 30-06-2020 , and 9 percent thereafter till the 30-09-2020 post that 18% |
| Mar-20 | 24-04-20 | 05-07-20 | 05-07-20 | Nil till the 05-07-2020 , and 9 percent thereafter till the 30-09-2020 post that 18% | |
| Apr-20 | 24-05-20 | 09-07-20 | 09-07-20 | Nil till the 24-05-2020 , and 9 percent thereafter till the 30-09-2020 post that 18% | |
| May-20 | 14-07-20 | 15-09-20 | 15-09-20 | Nil till the 15-09-2020, and 9 percent thereafter till the 30-09-2020 post that 18% | |
| Jun-20 | 24-07-20 | 25-09-20 | 25-09-20 | Nil till the 25-09-2020 , and 9 percent thereafter till the 30-09-2020 post that 18% | |
| Jul-20 | 20-08-20 | 29-09-20 | 29-09-20 | Nil till the 29-09-2020 , and 9 per cent thereafter till the 30-09-2020 post that 18% | |
| Aug-20 | 01-10-20 | 03-10-20 | 03-10-20 | 18% | |
* NTN 53/2020-CT Dated 24-06-2020 &NTN 52/2020-CT Dated 24-06-2020-if the return is filed beyond the conditional date, then applicable late fee will be levied from statutory due date.
Author: CA Chitresh Gupta Mob: 9910367918 Email : [email protected]
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