|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|
|1||More than rupees 5 crores||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|
|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!|
|2||Up to rupees 5 crores (Staggered State category 1)||February, 2020||30-06-2020||Fully Waived||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.||Nil till conditional due date of GSTR-3B as given in column “D”, thereafter “9%” till 30-09-2020|
|3||Up to rupees 5 crores (Staggered State category 2)||February, 2020||30-06-2020|
|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 Unlike, late fee waiver on GSTR-3B, this waiver won’t be withdrawn if the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.