CBIC provides relief by waiver of Late Fees for delay in filing of Form GSTR-1 from Mar, 2020 to June 2020 for those filing returns monthly and from January 2020 to June 2020 to those filing returns quarterly.
CBIC vide Notification No. 53/2020- Central Tax dated 24-06-2020 has notified the following dates for filing of GSTR-1 till which returns can be filed without late fees. The details of such waiver are as below:
GSTR-1 RETURN DATE OF FILING WITHOUT LATE FEES FOR ALL STATES
|
Month/Quarter |
Due date of filing |
Late Fees Waiver if return filed by following date |
|
March 2020 |
11-04-2020 |
10-07-2020 |
|
April 2020 |
11-05-2020 |
24-07-2020 |
|
May 2020 |
11-06-2020 |
28-07-2020 |
|
June 2020 |
11-07-2020 |
05-08-2020 |
|
Jan 2020 to Mar 2020 |
30-04-2020 |
17-07-2020 |
|
Apr 2020 to Jun 2020 |
31-07-2020 |
03-08-2020 |
Detailed Notification can be viewed at: https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-53-central-tax-english-2020.pdf
