- Person having aggregate turnover > 5 Cr. Rupees in preceding Financial Year (Notification No. 32/2020 – Central Tax Dated 3rd April, 2020)
| 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 |
- Person having aggregate turnover of > Rs. 1.5 crores and up to Rs. 5 crores in preceding Financial Year (Notification No. 32/2020 – Central Tax Dated 3rd April, 2020)
| Period |
Late fees waived if return filed on or before |
| Feb, 2020 |
29th June, 2020 |
| March, 2020 |
29th June, 2020 |
| April, 2020 |
30th June, 2020 |
- Person having aggregate turnover of up to Rs. 1.5 crores in preceding Financial Year (Notification No. 32/2020 – Central Tax Dated 3rd April, 2020)
| Period |
Late fees waived if return filed on or before |
| Feb, 2020 |
30th June, 2020 |
| March, 2020 |
03rd July, 2020 |
| April, 2020 |
6th July, 2020 |
| Period |
Due Date |
Waiver of late fee if (GSTR-1) return filed on or before |
| Notification No. 33/2020 – Central Tax Dated 3rd April, 2020 |
| March 2020 |
11.04.2020 |
30.06.2020 |
| April 2020 |
11.05.2020 |
30.06.2020 |
| May 2020 |
11.06.2020 |
30.06.2020 |
| Quarterly taxpayers Jan to March 2020 |
30.04.2020 |
30.06.2020 |
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