Update: GSTR Filing Due dates, Late Fees, Interest, Penalties

To provide relief to businesses facing issues with the economic impact of Covid19, the government issued various notifications on June 24, 2020, seeking relaxations in GST Due dates, Late Fees, Interest, and Penalties. Summary of CBIC notifications prescribing due dates for different categories of taxpayers are tabulated below for easy reference.

1. Relaxations given in filing of GSTR-3B for the month of February to July 2020

2. Relaxations in filing GSTR-1 without late fee

3. One time amnesty for non-filers of July 2017 to January 2020 without / reduced late fee Source: Notification No. 51 – 53 / 2020-Central Tax dated June 24, 2020 Last Updated: 29th June 2020 This article is contributed by:  CA Vaibhav Matta Assistant Director, Taxation

Tag: GST, GST Return, GST Return Filing