Following relaxation was recommended in GST Council Meeting for filing of GSTR Returns dated 12-06-2020
1. Relaxation for July-17 to Jan 2020 GSTR3B Return
| Return | Period | Late Fee | Condition |
| GSTR 3B | July-17 to Jan 2020 | NIL if no tax liability. Maximum 500 per return in case of liability | GSTR 3B furnished between 1.07.2020 to 30.09.2020 |
2. As per the earlier issued notification no. 31/2020 issued below specified date was notified to file GSTR 3B for small tax payers, now relaxation was provided to small tax payers by reducing the rate of interest for filing GSTR3B for the period Feb 20 to April 20 beyond specified dates to 9% pa. from 18% if filing is done till 30.09.2020
3. Relaxation for Taxpayers having aggregate turnover up to Rs. 5 Crore by waiver of late fee and Interest if the GSTR3B for the period May 2020 to July 2020 are furnished by sep 2020 ( dates to be notified ).
4. one time Extension in period for seeking revocation of cancellation of registration To faciliate tax payers who could not filed their cancelled gst registration resorted in time , an approtunity is being provided for filing of application of revocation of cancellation registration up to 30.09.2020 in all cases where registration have been cancelled till 12.06.2020