The Central Board of Indirect Tax and Customs (CBIC) on 24th June, 2020 vide Notification No. 51/2020, 52/2020, 53/2020 and 54/2020, notified various relaxation for due date of returns and waiver / reduction in Interest and Late Fees of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “The Act”).
The key extracts of various relaxation are as follows:
1. Notification No. 51/2020 and 52/2020:
Seeks to Waive off / reduce the rate of Interest and late fees for delay in filing of GSTR-3B if return is filed within due date as mentioned below:
i. For Taxpayers having aggregate turnover > 5 Cr in the preceding financial year:
| Tax Period | Original Due Date | NIL Rate of Interest till (NIL LATE FEES) | 9% Interest from date in Column (3) till (NIL LATE FEES) |
| (1) | (2) | (3) | (4) |
| February, 2020 | 20/03/2020 | 04/04/2020 | 24/06/2020 |
| March, 2020 | 20/04/2020 | 05/05/2020 | 24/06/2020 |
| April, 2020 | 20/05/2020 | 04/06/2020 | 24/06/2020 |
ii. For Taxpayers having aggregate turnover < 5 Cr in the preceding financial year:
| Tax Period | NIL Rate of Interest and NIL Fees for Category 1 States / UT till | NIL Rate of Interest and NIL Fees for Category 2 States / UT till | 9% Interest from date in Column (2) and (3) respectively till |
| (1) | (2) | (3) | (4) |
| February, 2020 | 30/06/2020 | 30/06/2020 | 30/09/2020 |
| March, 2020 | 03/07/2020 | 05/07/2020 | 30/09/2020 |
| April, 2020 | 06/07/2020 | 09/07/2020 | 30/09/2020 |
| May, 2020 | 12/09/2020 | 15/09/2020 | 30/09/2020 |
| June, 2020 | 23/09/2020 | 25/09/2020 | 30/09/2020 |
| July, 2020 | 27/09/2020 | 29/09/2020 | 30/09/2020 |
iii. Moreover, a benefit in form of Reduced / Late Fees has been prescribed for failure of filing of GSTR-3B for the period July, 2017 to January, 2020 as follows:
| Tax Period | Tax Liability | Maximum Late Fees u/s 47 of the Act | Condition of Return to be filed within |
| July, 2017 to January, 2020 | NIL | NIL | 01/07/2020 to 30/09/2020 |
| July, 2017 to January, 2020 | Other than NIL | Rs. 250 | 01/07/2020 to 30/09/2020 |
2. Notification No. 53/2020:
Seeks to Waive off late fees for delay in furnishing GSTR-1 if return is filed within due date as mentioned below:
| Month / Quarter | Dates |
| March, 2020 | 10/07/2020 |
| April, 2020 | 24/07/2020 |
| May, 2020 | 28/07/2020 |
| June, 2020 | 05/08/2020 |
| January to March, 2020 | 17/07/2020 |
| April to June, 2020 | 03/08/2020 |
3. Notification No. 54/2020:
Prescribes the due dates of GSTR-3B for the month of August, 2020 for Taxpayers having aggregate turnover < 5 Cr in the preceding financial year.
| Particulars | Dates |
| Category 1 States / UT | 01/10/2020 |
| Category 2 States / UT | 03/10/2020 |
Category 1 States / UT:
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.
Category 2 States / UT:
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.
Similar Notifications have been notified under the Integrated Goods and Services Tax Act, 2017 and Union Territories Goods and Services Tax Act, 2017.
To View the Notification: CLICK HERE