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:
||Waiver of late fee if return filed on or before
|Quarterly taxpayers January to March 2020
|Quarterly taxpayers April to June 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.