Relief in late fees for filing Form GSTR-1
Introduction-
Government has extended dates for GST filings as notified vide
Notification No. 53/2020 dt 24.06.2020, Circular No. 141/1/2020-GST dated 24th June, 2020 has also been issued in this regard -
Late Fees Relief to Normal Taxpayers for filing Form GSTR-1-
For Taxpayers filing Monthly GSTR-1 (Annual Turnover of more than Rs 1.5 crore)
|
Tax period
|
Due Date
|
Waiver of late fee if return filed on or before
|
|
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*
|
|
July, 2020
|
11.08.2020
|
11.08.2020
|
|
August, 2020
|
11.09.2020
|
11.09.2020
|
|
September, 2020
|
11.10.2020
|
11.10.2020
|
For Taxpayers filing Quarterly GSTR-1- (Annual Turnover up to Rs 1.5 crore have an option to file monthly return)
|
Tax period
|
Due Date
|
Waiver of late fee if return filed on or before
|
|
January to March 2020
|
30.04.2020
|
17.07.2020*
|
|
April to June 2020
|
31.07.2020
|
03.08.2020*
|
|
July to September 2020
|
31.10.2020
|
31.10.2020
|
Note: If Form GSTR-1 for the period mentioned in Table above is not filed by the notified dates, late fee will become payable from the due dates for these returns.
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