| S.no | Class of registered person, having turnover in previous FY | Tax Period | Conditional due date of filing GSTR-3B on or before#1: | GSTR-3B Late fee exemption | GSTR-3B Late fee exemption 2: | Rate of Interest – #2 |
| A | B | C | D | E | E.1 | F |
| Feb 2020 to April 2020 | 24.06.2020 | Full | X | Nil for first 15 days from due date, and 9% till 24.06.2020 #3 | ||
| 1 | More than rupees 5 crores | May 2020 to July 2020 | 30.09.2020 | If CGST tax in tax period is “Nil”, fully waived. For others max “Rs. 500 late fees”/tax period | X | No exemption! |
| February, 2020 | 30-06-2020 | |||||
| March, 2020 | 03-07-2020 | |||||
| 2 | Up to rupees 5 crores (Staggered State category 1) | April, 2020 | 06-07-2020 | If CGST tax in tax period is “Nil”, fully waived. For others max “Rs. 500 late fees”/tax period “. But return should be filed on or before 30.09.2020, otherwise exemption will not be available. | ||
| May, 2020 | 12-09-2020 | Nil till conditional due date of GSTR-3B as given in column “D”, thereafter “9%” till 30-09-2020 | ||||
| June, 2020 | 23-09-2020 | |||||
| July, 2020 | 27-09-2020 | |||||
| February, 2020 | 30-06-2020 | |||||
| March, 2020 | 05-07-2020 | Fully Waived | ||||
| 3 | Up to rupees 5 crores (Staggered State category 2) | April, 2020 | 09-07-2020 | |||
| May, 2020 | 15-09-2020 | |||||
| June, 2020 | 25-09-2020 | |||||
| July, 2020 | 29-09-2020 | |||||
| 4 | All | July 2017 to Jan 2020 | GSTR-3B filed during 01.07.2020 to 30.09.2020 (if NIL return to file) | X | X | |
| 5 | All | July 2017 to Jan 2020 | Others, GSTR-3B filed during 01.07.2020 to 30.09.2020 max “Rs. 500 late fees”/tax period | X | X |
#1 If GSTR3B is filed after this due date, exemption of late fee is given in column “E.1”. If nothing is coming in E.1, that means only column D shall apply, and for returns filed after due date, late fee exemption shall not be available
#2 Partial waiver till the conditional due date of filing GSTR-3B as mentioned in column “D”. After due date normal interest rate @ 18% shall be levied. Unlike, late fee waiver on GSTR-3B, this waiver won’t be withdrawn if the
GSTR-3B is not filed within due date prescribed under column “D”.
#3 If GSTR-3B is not filed within due date, no waiver of interest.
