Waiver of interest and late fee for normal taxpayers (filing return on monthly or quarterly basis) and composition taxpayers (Part1)

Government has granted waiver from payment of interest and/or late fee to normal (Monthly / Qtrly) & composition taxpayers for the tax periods of March, April & May, 2021, vide Notn. Nos. 18/2021 & 19/2021, both dtd. 1st June, 2021. The details are summarized below:

1. Relaxation to normal taxpayers in filing of monthly return in Form GSTR-3BSl.No.Tax PeriodClass of taxpayer
   (Based on AATO)Due date of filingReduced Rate of InterestWaiver of late fee tillFirst 15 days from due dateNext 45 daysFrom 61^st day onwards1March, 2021> Rs. 5 Cr.20^th April9%18%18%5^th May, 2021Up to Rs. 5 Cr20^th AprilNil9%18%19^th June, 2021
   
   Sl.No.Tax PeriodClass of taxpayer
   (Based on AATO)Due date of filingReduced Rate of InterestWaiver of late fee tillFirst 15 days from due dateNext 30 daysFrom 46^th day onwards1April, 2021> Rs. 5 Cr.20^th May9%18%18%4^th June, 2021Up to Rs. 5 Cr20^th MayNil9%18%4^th July, 2021
   
   Sl.No.Tax PeriodClass of taxpayer
   (Based on AATO)Due date of filingReduced Rate of InterestWaiver of late fee tillFirst 15 days from due dateNext 15 daysFrom 31^st day onwards1May, 2021> Rs. 5 Cr.20^th June9%18%18%5^th July, 2021Up to Rs. 5 Cr20^th JuneNil9%18%20^th July, 2021

This is for information and necessary action please.Thanking You,
Team GSTN