goods and service tax
Published on 3 May 2025
GSTR Filing Relief Measures: COVID-19 Impact on Taxpayers
Overview of GSTR Filing Relief Measures During COVID-19
In response to the challenges posed by the COVID-19 pandemic, the Government of India has implemented a series of notifications and circulars aimed at easing the burden on taxpayers. These measures include a conditional waiver of late fees and interest on the filing of GSTR-1 and GSTR-3B past the due dates.
Waiver of Late Fees for Delay in Filing GSTR-1
Taxpayers with Aggregate Turnover Exceeding INR 1.5 Crore
| Tax Period | Original Due Date | Waiver of Late Fee if Return Filed By | Late Fees (if filed after) |
|---|---|---|---|
| April | 11.05.2020 | 24.07.2020 | INR 50 per day from 12.05.2020 |
| May | 11.06.2020 | 28.07.2020 | INR 50 per day from 12.06.2020 |
| June | 11.07.2020 | 05.08.2020 | INR 50 per day from 12.07.2020 |
| July | 11.08.2020 | - | INR 50 per day from 12.08.2020 |
| August | 11.09.2020 | - | INR 50 per day from 12.09.2020 |
| September | 11.10.2020 | - | INR 50 per day from 12.10.2020 |
Taxpayers with Aggregate Turnover Less Than or Equal to INR 1.5 Crore
| Tax Period | Original Due Date | Waiver of Late Fee if Return Filed By |
|---|---|---|
| April – June | 31.07.2020 | 03.08.2020 |
| July – Sept | 31.10.2020 | - |
| INR 50 per day from 01.11.2020 |
Waiver of Late Fees for Delay in Filing GSTR-3B
Taxpayers with Aggregate Turnover Exceeding INR 5 Crore
| Tax Period | Original Due Date | Waiver of Late Fee if Return Filed By | Late Fees (if filed after) |
|---|---|---|---|
| April | 20.05.2020 | 24.06.2020 | INR 50 per day from 21.05.2020 |
| May | 27.06.2020 | No relief prescribed | INR 50 per day from 28.06.2020 |
| June | 20.07.2020 | No relief prescribed | INR 50 per day from 21.07.2020 |
| July | 20.08.2020 | No relief prescribed | INR 50 per day from 21.08.2020 |
| August | 20.09.2020 | No relief prescribed | INR 50 per day from 21.09.2020 |
| September | 20.10.2020 | No relief prescribed | INR 50 per day from 21.10.2020 |
Taxpayers with Aggregate Turnover Less Than or Equal to INR 5 Crore
Category A States
| Tax Period | Original Due Date | Waiver of Late Fee if Return Filed By | Late Fees (if filed after) |
|---|---|---|---|
| April | 22.05.2020 | 06.07.2020 | INR 50 per day from 23.05.2020 |
| May | 12.07.2020 | 12.09.2020 | INR 50 per day from 13.07.2020 |
| June | 22.07.2020 | 23.09.2020 | INR 50 per day from 23.07.2020 |
| July | 22.08.2020 | 27.09.2020 | INR 50 per day from 23.08.2020 |
| August | 01.10.2020 | No relief prescribed | INR 50 per day from 02.10.2020 |
| September | 22.10.2020 | No relief prescribed | INR 50 per day from 23.10.2020 |
Additional Notes on GSTR Compliance
-
Late Fee Waiver Conditions: A total waiver will apply to registered persons filing GSTR-3B returns until the 30th September 2020.
- If no tax is payable, the fee will be entirely waived.
- If there is a tax liability, the fee will be capped at INR 500 per return.
-
Previous Pending Returns: Taxpayers who have not filed GSTR-3B from July 2017 to January 2020 can submit these forms without incurring late fees for months with no tax liability. A capped late fee of INR 500 applies for months where there is a tax liability.
Waiver of Interest for Delay in Filing GSTR-3B
Taxpayers with Aggregate Turnover Exceeding INR 5 Crore
| Tax Period | Original Due Date | Benefit of Lower Interest Rate if Filed By | Interest Rate before Due Date | Interest Rate after Due Date |
|---|---|---|---|---|
| April | 20.05.2020 | 24.06.2020 | Nil until 04.06.2020; 9% until 24.06.2020 | 18% from 25.06.2020 |
| May | 27.06.2020 | No relief prescribed | Nil until 27.06.2020; 18% thereafter | 18% from date of payment |
| June | 20.07.2020 | No relief prescribed | Nil until 20.07.2020; 18% thereafter | 18% from date of payment |
| July | 20.08.2020 | No relief prescribed | Nil until 20.08.2020; 18% thereafter | 18% from date of payment |
| August | 20.09.2020 | No relief prescribed | Nil until 20.09.2020; 18% thereafter | 18% from date of payment |
| September | 20.10.2020 | No relief prescribed | Nil until 20.10.2020; 18% thereafter | 18% from date of payment |
Taxpayers with Aggregate Turnover Less Than or Equal to INR 5 Crore
Category A States
| Tax Period | Original Due Date | Benefit of Lower Interest Rate if Filed By | Interest Rate before Due Date | Interest Rate after Due Date |
|---|---|---|---|---|
| April | 22.05.2020 | 06.07.2020 | Nil | 9% until 30.09.2020, 18% thereafter |
| May | 12.07.2020 | 12.09.2020 | Nil | 9% until 30.09.2020, 18% thereafter |
| June | 22.07.2020 | 23.09.2020 | Nil | 9% until 30.09.2020, 18% thereafter |
| July | 22.08.2020 | 27.09.2020 | Nil | 9% until 30.09.2020, 18% thereafter |
| August | 01.10.2020 | No relief prescribed | N/A | 18% thereafter |
| September | 22.10.2020 | No relief prescribed | N/A | 18% thereafter |
Final Thoughts
These measures aim to provide substantial relief to taxpayers during these unprecedented times, helping them navigate their tax obligations with reduced financial burden. Taxpayers are encouraged to stay updated on any further notifications from the Government and seek professional advice to ensure compliance.