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Relief in late fee to Taxpayers filing Form GSTR-3B and Form GSTR-1


Due to COVID-19 pandemic and challenges faced by taxpayers, Government has extended dates for GST filings. These are notified vide Notifications 51 to 54/2020 dated 24.06.2020. A Circular No. 141/1/2020-GST dated 24th June, 2020 has also been issued in this regard.

Note: If the Form GSTR-3B and Form GSTR-1 for the period mentioned in Tables above is not filed by the notified dates, late fee will become payable from the due dates for these returns.

  1. Late Fee Relief to Normal Taxpayers filing Form GSTR-3B:
    1. Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY

      Tax period Late fees waived if return filed on or before
      Feb, 2020
      24th June, 2020
      March, 2020
      24th June, 2020
      April, 2020
      24th June, 2020
      May, 2020
      27th June, 2020 (extended date for filing)

    2. Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY

      Tax period Late fees waived if return filed on or before (For Group A States)* Late fees waived if return filed on or before (For Group B States)*
      Feb, 2020
      30th June, 2020
      30th June, 2020
      March, 2020
      03rd July, 2020
      05th July, 2020
      April, 2020
      06th July, 2020
      09th July, 2020
      May, 2020
      12th Sept., 2020
      15th Sept., 2020
      June, 2020
      23rd Sept., 2020
      25th Sept., 2020
      July, 2020
      27th Sept., 2020
      29th Sept., 2020

    * Group A- Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep

    Group B- Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi

    Note: Taxpayers who are yet to file Form GSTR-3B for any month(s) from July, 2017 till Jan., 2020, can now file Form GSTR-3B from 1st July, 2020 till 30th Sept., 2020, without any late fee, for those months in which they did not have any tax liability. However, for the months they had a tax liability, their late fee is capped at Rs 500 per return.

  2. Late Fee Relief to Normal Taxpayers filing Form GSTR-1:

    Tax period Due Date Waiver of late fee if return filed on or before
    March 2020
    April 2020
    May 2020
    June, 2020
    Quarterly taxpayers Jan to March 2020
    Quarterly taxpayers April to June 2020

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