Changes in the interest rate and Penalty waive off late fee for the taxpayers:
CBIC has issued Notifications on dated 3rd April, 2020
| S. No. | Forms | Class of registered Person | Rate of Interest | Late fee | Tax period | Condition |
| 1 | FORM GSTR-3B | Taxpayers having an aggregate turnover of more than INR 5 crores in the preceeding financial year | Nil for first 15 days from the due date, and 9% thereafter | Waived | February to April 2020 | If return in FORM GSTR-3B is furnished on or before June 24, 2020 |
| 2 | FORM GSTR-3B | Taxpayers having an aggregate turnover of more than INR 1.5 crores and up to rupees five crores in the preceding financial year | Nil | Waived | Feb- March 2020 | If return in FORM GSTR-3B is furnished on or before the June 29, 2020 |
| April 2020 | If return in FORM GSTR-3B is furnished on or before the June 30, 2020 | |||||
| 3 | FORM GSTR-3B | Taxpayers having an aggregate turnover of up to INR 1.5 crores in the preceding financial year | Nil | Waived | February 2020 | If return in FORM GSTR-3B is furnished on or before the June 30, 2020 |
| March 2020 | If return in FORM GSTR-3B is furnished on or before the July 3, 2020 | |||||
| April 2020 | If return in FORM GSTR-3B is furnished on or before the July 6, 2020 | |||||
| 4 | FORM GSTR-1 | Taxpayers furnishing the details of outward supplies | — | Waived | March 2020 April 2020 May 2020 Quarter ending March 31, 2020 |
If return in FORM GSTR-1 is furnished on or before the June 30, 2020 |
| 5 | FORM CMP-08 | Composition taxpayers | No interest | Waived | Quarter ending March 31, 2020 | Due date of filing would be July 7, 2020 |
| 6 | FORM GSTR-4 | Composition taxpayers | — | Waived | Quarter ending March 31, 2020 | Due date of filing would be July 15, 2020 |
Changes in due dates of the following:
| S. No. | FORM | Class of registered Person | State/ Union Territory | Tax period | Due Dates (Earlier) | Revised Due Dates |
| 1 | FORM GSTR-3B | Turnover more than INR 5 Cr. in previous FY. | All states and Union Territories | May 2020 | June 20, 2020 | June 27, 2020 |
| 2 | FORM GSTR-3B | Turnover upto INR 5 Cr. in previous FY. | Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep | May 2020 | June 20, 2020 | July 12, 2020 |
| 3 | FORM GSTR-3B | Turnover upto INR 5 Cr. in previous FY. | Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi, | May 2020 | June 20, 2020 | July 14, 2020 |