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Relaxation from Return Filing with certain provisions of the GST LAWS due to the COVID-19 pandemic.
- For Turnover more than 5 Crore– (Waiver of late fees and extension of due dates)
| SI. No. | Type of Return | Due Dates | Late Fees | Condition | Notification No |
| 1. | GSTR-1 | Not Extended | Waived for themonths:
March, 2020, April, 2020, May, 2020 |
If filed up to 30th June,2020 | 33/2020 Dated 03.04.2020 |
| 2. | GSTR-3B | Not Extended
Except May-20 i.e. 27th June 20 |
Waived for the months:
February, 2020, March, 2020, April, 2020 |
If filed up to 24th June,2020 | 32/2020 Dated 03.04.2020 |
| SI. No. | Return Period (gstr-3b) | Due Dates | Grace Period for Payment i.e. No Interest | Interest @9% | Condition |
| 1. | February-20 | 20th March, 2020 | 15 Days i.e. 4th April, 20 | w.e.f. 5th April 20 onwards | If return is filed on or before 24th June, 20. |
| 2. | March-20 | 20th April, 2020 | 15 Days i.e. 5th May, 20 | w.e.f. 6th May 20 onwards | If return is filed on or before 24th June, 20. |
| 3. | April-20 | 20th May, 2020 | 15 Days i.e. 4th June, 20 | w.e.f. 5th June 20 onwards | If return is filed on or before 24th June, 20. |
- For Turnover more than 1.5 Crore and up to 5 Crore- (Waiver of late fees and extension of due dates)
| SI. No. | Type Of Return | Due Dates | Late Fees | Condition | Notification No |
| 1. | GSTR-1 | Not Extended | Waived for the months:
March, 2020, April, 2020, May, 2020 |
If filed up to 30th June, 2020 | 33/2020 Dated 03.04.2020 |
| 2 | GSTR-3B | Not Extended
Except May-20 (N/No. – 36/2020)** |
Waived for the months:
· February, 2020 March, 2020 |
If filed up to 29th June, 2020 | 32/2020 Dated 03.04.2020 |
| 3. | GSTR-3B | Not Extended
Except May-20 (N/No. – 36/2020)** |
April, 2020 |
If filed up to 30th June, 2020 |
Note: Applicability of lower interest rate
No interest if GSTR-3B for the months of Feb-20, Mar-20 is filed up to 29th June 2020 and April-20 is filed up to 30th June 2020. Otherwise interest will be levied @ 18% p.a.
- For Turnover up to 1.5 Crore- (Waiver of late fees and extension of due dates)
| SI. No. | Return Form | Due Dates | Late Fees | Condition | Notification No |
| 1. | GSTR-1 | Not Extended | Waived for the months:
March, 2020, April, 2020, May, 2020 |
Filed up to 30th June, 2020 | 33/2020 Dated 03.04.2020 |
| 2. | GSTR-3B | Not Extended
Except May-20 (N/No. – 36/2020)** |
Waived for the months:
February, 2020 |
Filed up to 30th June, 2020 | 32/2020 Dated 03.04.2020 |
| 3. | GSTR-3B | Not Extended
Except May-20 (N/No. – 36/2020)** |
Waived for the months:
March 2020 |
Filed up to 3rd July, 2020 | 32/2020 Dated 03.04.2020 |
| 4. | GSTR-3B | Not Extended
Except May-20 (N/No. – 36/2020)** |
Waived for the months:
April , 2020 |
Filed up to 6rd July, 2020 | 32/2020 Dated 03.04.2020 |
Note: Applicability of lower interest rate
No interest if GSTR-3B for the months of Feb-20, Mar-20 and Apr-20 is filed up to 30th June 2020, 3rd July and 6th July 2020 respectively. Otherwise interest will be levied @ 18% p.a.
Other GST Returns areas follow:
| SI. No. | Return Form | Due Dates | Late Fees | New Date | Notification No |
| 1. | CMP-02 | Amendment in the CGST Rules so as to allow taxpayers opting for the Composition Scheme for the financial year 2020-21 to file their option in FORM CMP-02 till 30th June, 2020 and to allow cumulative application of the condition in rule 36(4) for the months of February, 2020 to August, 2020 in the return for tax period of September, 2020. | Waived for the financial year 2020-21 | June 30, 2020 | Notification No. 30/2020- Central Tax, dated 03.04.2020 |
| 2. | CMP-08 | March 31, 2020 | · Waived for the Quarter end March 31, 2020 | July 07, 2020 | Notification No. 34/2020- Central Tax, dated 03.04.2020 |
| 3. | GSTR-4 | March 31, 2020 | · Waived for the Financial Year ended March 31, 2020 | July 15, 2020 | Notification No. 34/2020- Central Tax, dated 03.04.2020 |