Relief in late fee to Taxpayers filing Form GSTR-1
Government has extended dates for GST filings as notified vide Notification No. 53/2020 dt 24.06.2020. A Circular No. 141/1/2020-GST dated 24th June, 2020 has also been issued in this regard.
2.Late Fee Relief to Normal Taxpayers filing Form GSTR-1:
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 |
Quarterly taxpayers January to March 2020 | 30.04.2020 | 17.07.2020 |
Quarterly taxpayers April to June 2020 | 31.07.2020 | 03.08.2020 |
Note:Â 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
.