Due Dates

Form	Aggregate Turnover in the Previous Financial Year	Month	Due date	Relaxed/ Compliance Date	Central Tax Notification No	Districts/States/Union Territories	Insta link	Late Fee waived	Condition of waiver	Insta link
GSTR 3B	Upto 5 Crore	Oct-20	20-Nov-20	Not Applicable		All States and Union Territories		NA	NA
GSTR 3B	Upto 5 Crore	Oct-20	20-Nov-20	Not Applicable		All States and Union Territories		NA	NA
GSTR 3B	Exceeding 5 crore	Sep-20	20-Oct-20	Not Applicable	29/2020	All States and Union Territories	Insta Link	NA	NA
GSTR 3B	Upto 5 Crore	Sep-20	22-Oct-20	Not Applicable	29/2020	Chhattisgarh,Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, AndhraPradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry,Andaman and Nicobar Islands or Lakshadweep	Insta Link	NA	NA
GSTR 3B	Upto 5 Crore	Sep-20	24-Oct-20	Not Applicable	29/2020	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	Insta Link	NA	NA
GSTR 3B	Exceeding 5 crore	Aug-20	20-Sep-20	Not Applicable	29/2020	All States and Union Territories	Insta Link	NA	NA
GSTR 3B	Upto 5 Crore	Aug-20	01-Oct-20	Not Applicable	54/2020	Chhattisgarh,Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, AndhraPradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry,Andaman and Nicobar Islands or Lakshadweep	Insta Link	NA	NA
GSTR 3B	Upto 5 Crore	Aug-20	03-Oct-20	Not Applicable	54/2020	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	Insta Link	NA	NA
GSTR 3B	Exceeding 5 crore	Jul-20	20-Aug-20	Not Applicable	29/2020	All States and Union Territories	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	Upto 5 Crore	Jul-20	22-Aug-20	27-Sep-20	29/2020	Chhattisgarh,Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, AndhraPradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry,Andaman and Nicobar Islands or Lakshadweep	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	Upto 5 Crore	Jul-20	24-Aug-20	29-Sep-20	29/2020	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	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	Exceeding 5 crore	Jun-20	20-Jul-20	Not Applicable	29/2020	All States and Union Territories	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	Upto 5 Crore	Jun-20	22-Jul-20	23-Sep-20	29/2020	Chhattisgarh,Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, AndhraPradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry,Andaman and Nicobar Islands or Lakshadweep	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	Upto 5 Crore	Jun-20	24-Jul-20	25-Sep-20	29/2020	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	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	Exceeding 5 crore	May-20	27-Jun-20	Not Applicable	36/2020	All States and Union Territories	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	Upto 5 Crore	May-20	12-Jul-20	12-Sep-20	36/2020	Chhattisgarh,Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, AndhraPradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry,Andaman and Nicobar Islands or Lakshadweep	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	Upto 5 Crore	May-20	14-Jul-20	15-Sep-20	36/2020	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	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	Exceeding 5 crore	Apr-20	20-May-20	24-Jun-20	29/2020	All States and Union Territories	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	Upto 5 Crore	Apr-20	22-May-20	06-Jul-20	29/2020	Chhattisgarh,Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, AndhraPradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry,Andaman and Nicobar Islands or Lakshadweep	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	Upto 5 Crore	Apr-20	24-May-20	09-Jul-20	29/2020	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	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	Exceeding 5 crore	Mar-20	20-Apr-20	24-Jun-20	44/2019	All States and Union Territories	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	All Cases	Mar-20	20-May-20	Not Applicable	42/2020	Union territory of Ladakh	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	Up to 5 Crore	Mar-20	22-Apr-20	03-Jul-20	7/2020	Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa,Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diuand Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	Up to 5 Crore	Mar-20	24-Apr-20	05-Jul-20	7/2020	Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar,Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh,Chandigarh and Delhi	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	Exceeding 5 crore	Feb-20	20-Mar-20	24-Jun-20	44/2019	All States and Union Territories except Union territory of Jammu and Kashmir and the Union territory of Ladakh	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	All Cases	Feb-20	24-Mar-20	Not Applicable	42/2020	Union territory of Jammu and Kashmir	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	All Cases	Feb-20	20-May-20	Not Applicable	42/2020	Union territory of Ladakh	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	Up to 5 Crore	Feb-20	22-Mar-20	30-Jun-20	7/2020	Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa,Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diuand Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	Up to 5 Crore	Feb-20	24-Mar-20	30-Jun-20	7/2020	Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar,Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	Exceeding 5 crore	Jan-20	20-Feb-20	Not Applicable	44/2019	All States and Union Territories except Union territory of Jammu and Kashmir and the Union territory of Ladakh	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	All Cases	Jan-20	24-Mar-20	Not Applicable	42/2020	Union territory of Jammu and Kashmir	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	All Cases	Jan-20	20-May-20	Not Applicable	42/2020	Union territory of Ladakh	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	Upto 5 Crore	Jan-20	22-Feb-20	Not Applicable	7/2020	Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa,Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diuand Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	Upto 5 Crore	Jan-20	24-Feb-20	Not Applicable	7/2020	Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar,Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh,Chandigarh and Delhi	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	All Cases	Dec-19	20-Jan-20	Not Applicable	44/2019	All States and Union Territories except Union territory of Jammu and Kashmir and the Union territory of Ladakh	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	All Cases	Dec-19	24-Mar-20	Not Applicable	42/2020	Union territory of Jammu and Kashmir and the Union territory of Ladakh	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	All Cases	Nov-19	23-Dec-19	Not Applicable	73/2019	All States and Union Territories except Union territory of Jammu and Kashmir and the Union territory of Ladakh, Assam, Manipur, Meghalaya or Tripura	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	All Cases	Nov-19	24-Mar-20	Not Applicable	42/2020	Union territory of Jammu and Kashmir and the Union territory of Ladakh	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	All Cases	Nov-19	31-Dec-19	Not Applicable	77/2019	Assam, Manipur, Meghalaya or Tripura	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	All Cases	Oct-19	20-Nov-19	Not Applicable	44/2019	All States and Union Territories except Union territory of Jammu and Kashmir and the Union territory of Ladakh	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	All Cases	Oct-19	24-Mar-20	Not Applicable	25/2020	Union territory of Jammu and Kashmir and the Union territory of Ladakh	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	All Cases	Sep-19	20-Oct-19	Not Applicable	29/2019	All States and Union Territories except Jammu and Kashmir	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	All Cases	Sep-19	24-Mar-20	Not Applicable	26/2020	Jammu and Kashmir	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	All Cases	Aug-19	20-Sep-19	Not Applicable	29/2019	All States and Union Territories except Jammu and Kashmir	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	All Cases	Aug-19	24-Mar-20	Not Applicable	26/2020	Jammu and Kashmir	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	All Cases	Jul-19	22-Aug-19	Not Applicable	37/2019	All States and Union Territories except Bihar (Araria, Kishanganj, Madhubani, East Champaran, Sitamarhi, Sheohar, Supaul,Darbhanga, Muzaffarpur, Saharsa, Katihar,Purnia, West Champaran), Gujarat (Vadodara), Karnataka (Bagalkot, Ballari, Belagavi, Chamarajanagar,Chikkamagalur, Dakshina Kannada,Davanagere, Dharwad, Gadag, Hassan, Haveri, Kalaburagi, Kodagu, Koppal, Mandya, Mysuru, Raichur, Shivamogga, Udupi, Uttara Kannada, Vijayapura, Yadgir), Kerala (Idukki, Malappuram, Wayanad, Kozhikode), Maharashtra (Kolhapur, Sangli, Satara, Ratnagiri, Sindhudurg, Palghar, Nashik, Ahmednagar), Odisha (Balangir, Sonepur, Kalahandi, Nuapada, Koraput, Malkangiri, Rayagada, Nawarangpur), Uttarakhand (Uttarkashi and Chamoli), Jammu and Kashmir	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	All Cases	Jul-19	20-Sep-19	Not Applicable	37/2019	Bihar (Araria, Kishanganj, Madhubani, East Champaran, Sitamarhi, Sheohar, Supaul,Darbhanga, Muzaffarpur, Saharsa, Katihar,Purnia, West Champaran)	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	All Cases	Jul-19	20-Sep-19	Not Applicable	37/2019	Gujarat (Vadodara)	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	All Cases	Jul-19	20-Sep-19	Not Applicable	37/2019	Karnataka (Bagalkot, Ballari, Belagavi, Chamarajanagar,Chikkamagalur, Dakshina Kannada,Davanagere, Dharwad, Gadag, Hassan, Haveri, Kalaburagi, Kodagu, Koppal, Mandya, Mysuru, Raichur, Shivamogga, Udupi, Uttara Kannada, Vijayapura, Yadgir)	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	All Cases	Jul-19	20-Sep-19	Not Applicable	37/2019	Kerala (Idukki, Malappuram, Wayanad, Kozhikode)	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	All Cases	Jul-19	20-Sep-19	Not Applicable	37/2019	Maharashtra (Kolhapur, Sangli, Satara, Ratnagiri, Sindhudurg, Palghar, Nashik, Ahmednagar)	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	All Cases	Jul-19	20-Sep-19	Not Applicable	37/2019	Odisha (Balangir, Sonepur, Kalahandi, Nuapada, Koraput, Malkangiri, Rayagada, Nawarangpur)	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	All Cases	Jul-19	20-Sep-19	Not Applicable	37/2019	Uttarakhand (Uttarkashi and Chamoli)	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	All Cases	Jul-19	24-Mar-20	Not Applicable	26/2020	Jammu and Kashmir	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	All Cases	Jun-19	20-Jul-19	Not Applicable	13/2019	All States and Union Territories	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	All Cases	May-19	20-Jun-19	Not Applicable	13/2019	All States and Union Territories	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	All Cases	Apr-19	20-May-19	Not Applicable	13/2019	All States and Union Territories except Districts of Angul, Balasore, Bhadrak , Cuttack , Dhenkanal , Ganjam, Jagatsinghpur, Jajpur, Kendrapara, Keonjhar,Khordha, Mayurbhanj, Nayagarh and Puri in the State of Odisha	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	All Cases	Apr-19	20-Jun-19	Not Applicable	24/2019	Districts of Angul, Balasore, Bhadrak , Cuttack , Dhenkanal , Ganjam, Jagatsinghpur, Jajpur, Kendrapara, Keonjhar,Khordha, Mayurbhanj, Nayagarh and Puri in the State of Odisha	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	All Cases	Mar-19	23-Apr-19	Not Applicable	19/2019	All States and Union Territories	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	All Cases	Feb-19	20-Mar-19	Not Applicable	34/2018	All States and Union Territories	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	All Cases	Jan-19	22-Feb-19	Not Applicable	9/2019	All States and Union Territories except Jammu and Kashmir	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	All Cases	Jan-19	28-Feb-18	Not Applicable	9/2019	Jammu and Kashmir	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	All Cases	Dec-18	20-Jan-19	Not Applicable	34/2018	All States and Union Territories	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	All Cases	Nov-18	20-Dec-18	Not Applicable	34/2018	All States and Union Territories	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	All Cases	Oct-18	20-Nov-18	Not Applicable	34/2018	All States and Union Territories except Srikakulam district in the State of Andhra Pradesh, Cuddalore, Thiruvarur, Puddukottai, Dindigul, Nagapatinam, Theni, Thanjavur, Sivagangai, Tiruchirappalli, Karur and Ramanathapuram in the State of Tamil Nadu	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	All Cases	Oct-18	30-Nov-18	Not Applicable	62/2018	Srikakulam district in the State of Andhra Pradesh	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	All Cases	Oct-18	20-Dec-18	Not Applicable	62/2018	Cuddalore, Thiruvarur, Puddukottai, Dindigul, Nagapatinam, Theni, Thanjavur, Sivagangai, Tiruchirappalli, Karur and Ramanathapuram in the State of Tamil Nadu	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	All Cases	Sep-18	25-Oct-18	Not Applicable	55/2018	All States and Union Territories except Srikakulam district in the State of Andhra Pradesh	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	All Cases	Sep-18	30-Nov-18	Not Applicable	62/2018	Srikakulam district in the State of Andhra Pradesh	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	All Cases	Aug-18	20-Sep-18	Not Applicable	34/2018	All States and Union Territories except Kerala, Mahe (Puducherry) and Kodagu (Karnataka)	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	All Cases	Aug-18	10-Oct-18	Not Applicable	36/2018	Kerala, Mahe (Puducherry) and Kodagu (Karnataka)	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	All Cases	Jul-18	24-Aug-18	Not Applicable	35/2018	All States and Union Territories except Kerala, Mahe (Puducherry) and Kodagu (Karnataka)	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	All Cases	Jul-18	05-Oct-18	Not Applicable	36/2018	Kerala, Mahe (Puducherry) and Kodagu (Karnataka)	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	All Cases	Jun-18	20-Jul-18	Not Applicable	16/2018	All States and Union Territories	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	All Cases	May-18	20-Jun-18	Not Applicable	16/2018	All States and Union Territories	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	All Cases	Apr-18	22-May-18	Not Applicable	23/2018	All States and Union Territories	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	All Cases	Mar-18	20-Apr-18	Not Applicable	56/2017	All States and Union Territories	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	All Cases	Feb-18	20-Mar-18	Not Applicable	56/2017	All States and Union Territories	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	All Cases	Jan-18	20-Feb-18	Not Applicable	56/2017	All States and Union Territories	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	All Cases	Dec-17	22-Jan-18	Not Applicable	2/2018	All States and Union Territories	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	All Cases	Nov-17	20-Dec-17	Not Applicable	35/2017	All States and Union Territories	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	All Cases	Oct-17	20-Nov-17	Not Applicable	35/2017	All States and Union Territories	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	All Cases	Sep-17	20-Oct-17	Not Applicable	35/2017	All States and Union Territories	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	All Cases	Aug-17	20-Sep-17	Not Applicable	35/2017	All States and Union Territories	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link
GSTR 3B	All Cases	Jul-17	.	Not Applicable	24/2017	All States and Union Territories	Insta Link	Yes	No late fee in case of NIL Return, if filed within 30th September 2020. Late fee of Rs. 50/- per day (max of Rs. 500/-) in case of other than a NIL Return and if filed after 30th June 2020 but within 30th September 2020	Insta Link

Form	Aggregate Turnover	Criteria for Filing	Month/Quarter	Due date	Relaxed/ Compliance Date	Districts/States/Union Territories	Central Tax Notification No.	Insta link	Late Fee waived	Condition of waiver	Insta link
GSTR 1	Upto 1.5 Crore Rupees	Quarterly	July-Sept 2020	31-Oct-20		All States and Union Territories	27/2020	Insta Link	NA	NA
GSTR 1	Exceeding 1.5 Crores Rupees	Monthly	Sep-20	11-Oct-20		All States and Union Territories	28/2020	Insta Link	NA	NA
GSTR 1	Exceeding 1.5 Crores Rupees	Monthly	Aug-20	11-Oct-20		All States and Union Territories	28/2020	Insta Link	NA	NA
GSTR 1	Exceeding 1.5 Crores Rupees	Monthly	Jul-20	11-Aug-20		All States and Union Territories	28/2020	Insta Link	NA	NA
GSTR 1	Upto 1.5 Crore Rupees	Quarterly	April-June 2020	31-Jul-20	03-Aug-20	All States and Union Territories	27/2020	Insta Link	Yes	Provided that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who fail to furnish the details of outward supplies for the said periods in FORM GSTR-1 by the due date, but furnishes the said details in FORM GSTR-1, on or before the 3rd day of August, 2020.	Insta Link
GSTR 1	All Cases	Monthly	Jun-20	11-Jul-20	05-Aug-20	All States and Union Territories	28/2020	Insta Link	Yes	Provided that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who fail to furnish the details of outward supplies for the said periods in FORM GSTR-1 by the due date, but furnishes the said details in FORM GSTR-1, on or before the 5th day of August, 2020.	Insta Link
GSTR 1	Exceeding 1.5 Crores Rupees	Monthly	Jun-20	11-Jul-20		All States and Union Territories	28/2020	Insta Link	NA	NA
GSTR 1	All Cases	Monthly	May-20	11-Jun-20	28-Jul-20	All States and Union Territories	28/2020	Insta Link	Yes	Provided that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who fail to furnish the details of outward supplies for the said periods in FORM GSTR-1 by the due date, but furnishes the said details in FORM GSTR-1, on or before the 28th day of July, 2020.	Insta Link
GSTR 1	Exceeding 1.5 Crores Rupees	Monthly	May-20	11-Jun-20		All States and Union Territories	28/2020	Insta Link	Yes	Provided that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who fail to furnish the details of outward supplies for the said periods in FORM GSTR-1 by the due date, but furnishes the said details in FORM GSTR-1, on or before the 30th day of June, 2020.	Insta Link
GSTR 1	All Cases	Monthly	Apr-20	11-May-20	24-Jul-20	All States and Union Territories	28/2020	Insta Link	Yes	Provided that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who fail to furnish the details of outward supplies for the said periods in FORM GSTR-1 by the due date, but furnishes the said details in FORM GSTR-1, on or before the 14th day of July, 2020.	Insta Link
GSTR 1	Exceeding 1.5 Crores Rupees	Monthly	Apr-20	11-May-20		All States and Union Territories	28/2020	Insta Link	Yes	Provided that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who fail to furnish the details of outward supplies for the said periods in FORM GSTR-1 by the due date, but furnishes the said details in FORM GSTR-1, on or before the 30th day of June, 2020.	Insta Link
GSTR 1	Upto 1.5 Crore Rupees	Quarterly	Jan-Mar 2020	30-Jun-20		All States and Union Territories	45/2019	Insta Link	Yes	Provided that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who fail to furnish the details of outward supplies for the said periods in FORM GSTR-1 by the due date, but furnishes the said details in FORM GSTR-1, on or before the 30th day of June, 2020.	Insta Link
GSTR 1	Upto 1.5 Crore Rupees	Quarterly	Jan-Mar 2020	30-Jun-20	17-Jul-20	All States and Union Territories	45/2019	Insta Link	Yes	Provided that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who fail to furnish the details of outward supplies for the said periods in FORM GSTR-1 by the due date, but furnishes the said details in FORM GSTR-1, on or before the 17th day of July, 2020.	Insta Link
GSTR 1	All Cases	Monthly	Mar-20	11-Apr-20	10-Jul-20	All States and Union Territories	46/2019	Insta Link	Yes	Provided that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who fail to furnish the details of outward supplies for the said periods in FORM GSTR-1 by the due date, but furnishes the said details in FORM GSTR-1, on or before the 10th day of July, 2020.	Insta Link
GSTR 1	Exceeding 1.5 Crores Rupees	Monthly	Mar-20	11-Apr-20		All States and Union Territories	46/2019	Insta Link	Yes	Provided that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who fail to furnish the details of outward supplies for the said periods in FORM GSTR-1 by the due date, but furnishes the said details in FORM GSTR-1, on or before the 30th day of June, 2020.	Insta Link
GSTR 1	Exceeding 1.5 Crores Rupees	Monthly	Feb-20	24-Mar-20		Union territory of Jammu and Kashmir and the Union territory of Ladakh	22/2020	Insta Link	NA	NA
GSTR 1	Exceeding 1.5 Crores Rupees	Monthly	Feb-20	11-Mar-20		All States and Union Territories except Union territory of Jammu and Kashmir and the Union territory of Ladakh	46/2019	Insta Link	NA	NA
GSTR 1	Exceeding 1.5 Crores Rupees	Monthly	Jan-20	24-Mar-20		Union territory of Jammu and Kashmir and the Union territory of Ladakh	22/2020	Insta Link	NA	NA
GSTR 1	Exceeding 1.5 Crores Rupees	Monthly	Jan-20	11-Feb-20		All States and Union Territories except Union territory of Jammu and Kashmir and the Union territory of Ladakh	46/2019	Insta Link	NA	NA
GSTR 1	Upto 1.5 Crore Rupees	Quarterly	Oct-Dec 2019	24-Mar-20		Jammu and Kashmir or the Union territory of Jammu and Kashmir and the Union territory of Ladakh	21/2020	Insta Link	NA	NA
GSTR 1	Upto 1.5 Crore Rupees	Quarterly	Oct-Dec 2019	31-Jan-20		All States and Union Territories except Union territory of Jammu and Kashmir and the Union territory of Ladakh	45/2019	Insta Link	NA	NA
GSTR 1	Exceeding 1.5 Crores Rupees	Monthly	Dec-19	24-Mar-20		Union territory of Jammu and Kashmir and the Union territory of Ladakh	22/2020	Insta Link	NA	NA
GSTR 1	Exceeding 1.5 Crores Rupees	Monthly	Dec-19	11-Jan-20		All States and Union Territories except Union territory of Jammu and Kashmir and the Union territory of Ladakh	46/2019	Insta Link	NA	NA
GSTR 1	Exceeding 1.5 Crores Rupees	Monthly	Nov-19	24-Mar-20		Union territory of Jammu and Kashmir and the Union territory of Ladakh	22/2020	Insta Link	NA	NA
GSTR 1	Exceeding 1.5 Crores Rupees	Monthly	Nov-19	11-Dec-19		All States and Union Territories except Union territory of Jammu and Kashmir and the Union territory of Ladakh	46/2019	Insta Link	Yes	“Provided that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19th December, 2019 to 17th January, 2020.”	Insta Link
GSTR 1	Exceeding 1.5 Crores Rupees	Monthly	Oct-19	24-Mar-20		Jammu and Kashmir	22/2020	Insta Link	NA	NA
GSTR 1	Exceeding 1.5 Crores Rupees	Monthly	Oct-19	11-Nov-19		All States and Union Territories except Jammu and Kashmir	46/2019	Insta Link	Yes	“Provided that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19th December, 2019 to 17th January, 2020.”	Insta Link
GSTR 1	Upto 1.5 Crore Rupees	Quarterly	July-Sept 2019	24-Mar-20		Jammu and Kashmir	24/2020	Insta Link	NA	NA
GSTR 1	Upto 1.5 Crore Rupees	Quarterly	July-Sept 2019	31-Oct-19		All States and Union Territories except Jammu and Kashmir	27/2019	Insta Link	Yes	“Provided that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19th December, 2019 to 17th January, 2020.”	Insta Link
GSTR 1	Exceeding 1.5 Crores Rupees	Monthly	Sep-19	24-Mar-20		Jammu and Kashmir	23/2020	Insta Link	NA	NA
GSTR 1	Exceeding 1.5 Crores Rupees	Monthly	Sep-19	11-Oct-19		All States and Union Territories except Jammu and Kashmir	28/2019	Insta Link	Yes	“Provided that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19th December, 2019 to 17th January, 2020.”	Insta Link
GSTR 1	Exceeding 1.5 Crores Rupees	Monthly	Aug-19	24-Mar-20		Jammu and Kashmir	23/2020	Insta Link	NA	NA
GSTR 1	Exceeding 1.5 Crores Rupees	Monthly	Aug-19	11-Oct-19		All States and Union Territories except Jammu and Kashmir	48/2019	Insta Link	Yes	“Provided that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19th December, 2019 to 17th January, 2020.”	Insta Link
GSTR 1	All Cases	Monthly	Jul-19	NA		Jammu and Kashmir	NA	Insta Link	Yes	The registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, who have furnished, electronically through the common portal, details of outward supplies in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017, for the month of July, 2019, on or before the 20th September, 2019	Insta Link
GSTR 1	All Cases	Monthly	Jul-19	NA		Uttarakhand (Uttarkashi and Chamoli)	NA	Insta Link	Yes	The registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, who have furnished, electronically through the common portal, details of outward supplies in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017, for the month of July, 2019, on or before the 20th September, 2019	Insta Link
GSTR 1	All Cases	Monthly	Jul-19	NA		Odisha (Balangir, Sonepur, Kalahandi, Nuapada, Koraput, Malkangiri, Rayagada, Nawarangpur.)	NA	Insta Link	Yes	The registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, who have furnished, electronically through the common portal, details of outward supplies in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017, for the month of July, 2019, on or before the 20th September, 2019	Insta Link
GSTR 1	All Cases	Monthly	Jul-19	NA		Maharashtra (Kolhapur, Sangli, Satara, Ratnagiri, Sindhudurg, Palghar, Nashik, Ahmednagar.)	NA	Insta Link	Yes	The registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, who have furnished, electronically through the common portal, details of outward supplies in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017, for the month of July, 2019, on or before the 20th September, 2019	Insta Link
GSTR 1	All Cases	Monthly	Jul-19	NA		Kerala (Idukki, Malappuram, Wayanad, Kozhikode)	NA	Insta Link	Yes	The registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, who have furnished, electronically through the common portal, details of outward supplies in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017, for the month of July, 2019, on or before the 20th September, 2019	Insta Link
GSTR 1	All Cases	Monthly	Jul-19	NA		Karnataka (Bagalkot, Ballari, Belagavi, Chamarajanagar, Chikkamagalur, Dakshina Kannada, Davanagere, Dharwad, Gadag, Hassan, Haveri, Kalaburagi, Kodagu, Koppal, Mandya, Mysuru, Raichur, Shivamogga, Udupi, Uttara Kannada, Vijayapura, Yadgir.)	NA	Insta Link	Yes	The registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, who have furnished, electronically through the common portal, details of outward supplies in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017, for the month of July, 2019, on or before the 20th September, 2019	Insta Link
GSTR 1	All Cases	Monthly	Jul-19	NA		Gujarat (Vadodara.)	NA	Insta Link	Yes	The registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, who have furnished, electronically through the common portal, details of outward supplies in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017, for the month of July, 2019, on or before the 20th September, 2019	Insta Link
GSTR 1	All Cases	Monthly	Jul-19	NA		Bihar (Araria, Kishanganj, Madhubani, East Champaran, Sitamarhi, Sheohar, Supaul, Darbhanga, Muzaffarpur, Saharsa, Katihar, Purnia, West Champaran)	NA	Insta Link	Yes	The registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, who have furnished, electronically through the common portal, details of outward supplies in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017, for the month of July, 2019, on or before the 20th September, 2019	Insta Link
GSTR 1	NA	Monthly/Quarterly	NA	NA		All States and Union Territories	NA	Insta Link	Yes	Provided that where there are no outward supplies in any month/quarter, the amount of late fee payable by such registered person for failure to furnish the said details by the due date under section 47 of the said Act shall stand waived to the extent which is in excess of an amount of ten rupees for every day during which such failure continues.	Insta Link
GSTR 1	Exceeding 1.5 Crores Rupees	Monthly	Jul-19	24-Mar-20		Jammu and Kashmir	23/2020	Insta Link	NA	NA
GSTR 1	Exceeding 1.5 Crores Rupees	Monthly	Jul-19	11-Aug-19		All States and Union Territories except Jammu and Kashmir	28/2019	Insta Link	Yes	“Provided that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19th December, 2019 to 17th January, 2020.”	Insta Link
GSTR 1	Upto 1.5 Crore Rupees	Quarterly	April-June 2019	31-Jul-19		All States and Union Territories	11/2019	Insta Link	Yes	“Provided that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19th December, 2019 to 17th January, 2020.”	Insta Link
GSTR 1	Exceeding 1.5 Crores Rupees	Monthly	Jun-19	11-Jul-19		All States and Union Territories	12/2019	Insta Link	Yes	“Provided that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19th December, 2019 to 17th January, 2020.”	Insta Link
GSTR 1	Exceeding 1.5 Crores Rupees	Monthly	May-19	11-Jun-19		All States and Union Territories	12/2019	Insta Link	Yes	“Provided that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19th December, 2019 to 17th January, 2020.”	Insta Link
GSTR 1	Exceeding 1.5 Crores Rupees	Monthly	Apr-19	10-Jun-19		District of Angul, Balasore,Bhadrak , Cuttack , Dhenkanal , Ganjam, Jagatsinghpur, Jajpur, Kendrapara, Keonjhar,Khordha, Mayurbhanj, Nayagarh and Puri in the State of Odisha	23/2019	Insta Link	NA	NA
GSTR 1	Exceeding 1.5 Crores Rupees	Monthly	Apr-19	11-May-19		All States and Union Territories except District of Angul, Balasore,Bhadrak , Cuttack , Dhenkanal , Ganjam, Jagatsinghpur, Jajpur, Kendrapara, Keonjhar,Khordha, Mayurbhanj, Nayagarh and Puri in the State of Odisha	12/2019	Insta Link	Yes	“Provided that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19th December, 2019 to 17th January, 2020.”	Insta Link
GSTR 1	Upto 1.5 Crore Rupees	Quarterly	Jan-Mar 2019	30-Apr-19		All States and Union Territories	43/2018	Insta Link	Yes	“Provided that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19th December, 2019 to 17th January, 2020.”	Insta Link
GSTR 1	Exceeding 1.5 Crores Rupees	Monthly	Mar-19	13-Apr-19		All States and Union Territories	17/2019	Insta Link	Yes	“Provided that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19th December, 2019 to 17th January, 2020.”	Insta Link
GSTR 1	Exceeding 1.5 Crores Rupees	Monthly	Feb-19	11-Mar-19		All States and Union Territories	44/2018	Insta Link	Yes	“Provided that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19th December, 2019 to 17th January, 2020.”	Insta Link
GSTR 1	Exceeding 1.5 Crores Rupees	Monthly	Jan-19	11-Feb-19		All States and Union Territories	44/2018	Insta Link	Yes	“Provided that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19th December, 2019 to 17th January, 2020.”	Insta Link
GSTR 1	Upto 1.5 Crore Rupees	Quarterly	Oct-Dec 2018	31-Jan-19		All States and Union Territories	43/2018	Insta Link	Yes	“Provided that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19th December, 2019 to 17th January, 2020.”	Insta Link
GSTR 1	Exceeding 1.5 Crores Rupees	Monthly	Dec-18	11-Jan-19		All States and Union Territories	44/2018	Insta Link	Yes	“Provided that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19th December, 2019 to 17th January, 2020.”	Insta Link
GSTR 1	Exceeding 1.5 Crores Rupees	Monthly	Nov-18	11-Dec-18		All States and Union Territories	44/2018	Insta Link	Yes	“Provided that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19th December, 2019 to 17th January, 2020.”	Insta Link
GSTR 1	Exceeding 1.5 Crores Rupees	Monthly	Oct-18	20-Dec-18		Cuddalore, Thiruvarur, Puddukottai, Dindigul, Nagapatinam, Theni, Thanjavur, Sivagangai,Tiruchirappalli, Karur and Ramanathapuram in the State of Tamil Nadu	63/2018	Insta Link	NA	NA
GSTR 1	Exceeding 1.5 Crores Rupees	Monthly	Oct-18	30-Nov-18		Srikakulam district in the state of Andhra Pradesh	63/2018	Insta Link	NA	NA
GSTR 1	Exceeding 1.5 Crores Rupees	Monthly	Oct-18	11-Nov-18		All States and Union Territories except Srikakulam district in the state of Andhra Pradesh, Cuddalore, Thiruvarur, Puddukottai, Dindigul, Nagapatinam, Theni, Thanjavur, Sivagangai,Tiruchirappalli, Karur and Ramanathapuram in the State of Tamil Nadu	44/2018	Insta Link	Yes	“Provided that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19th December, 2019 to 17th January, 2020.”	Insta Link
GSTR 1	Upto 1.5 Crore Rupees	Quarterly	July-Sept 2018	30-Nov-18		Srikakulam district in the state of Andhra Pradesh	64/2018	Insta Link	NA	NA
GSTR 1	Upto 1.5 Crore Rupees	Quarterly	July-Sept 2018	15-Nov-18		Kerala, Kodugu district in the State of Karnataka & Mahe in the Union territory of Puducherry	43/2018	Insta Link	NA	NA
GSTR 1	Upto 1.5 Crore Rupees	Quarterly	July-Sept 2018	31-Oct-18		All States and Union Territories except Kerala, Kodugu district in the State of Karnataka & Mahe in the Union territory of Puducherry, Srikakulam district in the state of Andhra Pradesh	43/2018	Insta Link	Yes	“Provided that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19th December, 2019 to 17th January, 2020.”	Insta Link
GSTR 1	Exceeding 1.5 Crores Rupees	Monthly	Sep-18	30-Nov-18		Srikakulam district in the state of Andhra Pradesh	63/2018	Insta Link	NA	NA
GSTR 1	Exceeding 1.5 Crores Rupees	Monthly	Sep-18	15-Nov-18		Kerala, Kodugu district in the State of Karnataka & Mahe in the Union territory of Puducherry	38/2018	Insta Link	NA	NA
GSTR 1	Exceeding 1.5 Crores Rupees	Monthly	Sep-18	31-Oct-18		All States and Union Territories except Kerala, Kodugu district in the State of Karnataka & Mahe in the Union territory of Puducherry, Srikakulam district in the state of Andhra Pradesh	44/2018	Insta Link	Yes	“Provided that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19th December, 2019 to 17th January, 2020.”	Insta Link
GSTR 1	Exceeding 1.5 Crores Rupees	Monthly	Aug-18	15-Nov-18		Kerala, Kodugu district in the State of Karnataka & Mahe in the Union territory of Puducherry	38/2018	Insta Link	NA	NA
GSTR 1	Exceeding 1.5 Crores Rupees	Monthly	Aug-18	31-Oct-18		All States and Union Territories except Kerala, Kodugu district in the State of Karnataka & Mahe in the Union territory of Puducherry	44/2018	Insta Link	Yes	“Provided that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19th December, 2019 to 17th January, 2020.”	Insta Link
GSTR 1	Exceeding 1.5 Crores Rupees	Monthly	Jul-18	15-Nov-18		Kerala, Kodugu district in the State of Karnataka & Mahe in the Union territory of Puducherry	38/2018	Insta Link	NA	NA
GSTR 1	Exceeding 1.5 Crores Rupees	Monthly	Jul-18	31-Oct-18		All States and Union Territories except Kerala, Kodugu district in the State of Karnataka & Mahe in the Union territory of Puducherry	44/2018	Insta Link	Yes	“Provided that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19th December, 2019 to 17th January, 2020.”	Insta Link
GSTR 1	Upto 1.5 Crore Rupees	Quarterly	April-June 2018	15-Nov-18		Kerala, Kodugu district in the State of Karnataka & Mahe in the Union territory of Puducherry	43/2018	Insta Link	NA	NA
GSTR 1	Upto 1.5 Crore Rupees	Quarterly	April-June 2018	31-Oct-18		All States and Union Territories except Kerala, Kodugu district in the State of Karnataka & Mahe in the Union territory of Puducherry	43/2018	Insta Link	Yes	“Provided that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19th December, 2019 to 17th January, 2020.”	Insta Link
GSTR 1	Exceeding 1.5 Crores Rupees	Monthly	Jun-18	31-Oct-18		All States and Union Territories	44/2018	Insta Link	Yes	“Provided that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19th December, 2019 to 17th January, 2020.”	Insta Link
GSTR 1	Exceeding 1.5 Crores Rupees	Monthly	May-18	31-Oct-18		All States and Union Territories	44/2018	Insta Link	Yes	“Provided that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19th December, 2019 to 17th January, 2020.”	Insta Link
GSTR 1	Exceeding 1.5 Crores Rupees	Monthly	Apr-18	31-Oct-18		All States and Union Territories	44/2018	Insta Link	Yes	“Provided that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19th December, 2019 to 17th January, 2020.”	Insta Link
GSTR 1	Upto 1.5 Crore Rupees	Quarterly	Jan-Mar 2018	15-Nov-18		Kerala, Kodugu district in the State of Karnataka & Mahe in the Union territory of Puducherry	43/2018	Insta Link	NA	NA
GSTR 1	Upto 1.5 Crore Rupees	Quarterly	Jan-Mar 2018	31-Oct-18		All States and Union Territories except Kerala, Kodugu district in the State of Karnataka & Mahe in the Union territory of Puducherry	43/2018	Insta Link	Yes	“Provided that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19th December, 2019 to 17th January, 2020.”	Insta Link
GSTR 1	Exceeding 1.5 Crores Rupees	Monthly	Mar-18	31-Oct-18		All States and Union Territories	44/2018	Insta Link	Yes	“Provided that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19th December, 2019 to 17th January, 2020.”	Insta Link
GSTR 1	Exceeding 1.5 Crores Rupees	Monthly	Feb-18	31-Oct-18		All States and Union Territories	44/2018	Insta Link	Yes	“Provided that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19th December, 2019 to 17th January, 2020.”	Insta Link
GSTR 1	Exceeding 1.5 Crores Rupees	Monthly	Jan-18	31-Oct-18		All States and Union Territories	44/2018	Insta Link	Yes	“Provided that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19th December, 2019 to 17th January, 2020.”	Insta Link
GSTR 1	Upto 1.5 Crore Rupees	Quarterly	Oct-Dec 2017	15-Nov-18		Kerala, Kodugu district in the State of Karnataka & Mahe in the Union territory of Puducherry	43/2018	Insta Link	NA	NA	Insta Link
GSTR 1	Upto 1.5 Crore Rupees	Quarterly	Oct-Dec 2017	31-Oct-18		All States and Union Territories except Kerala, Kodugu district in the State of Karnataka & Mahe in the Union territory of Puducherry	43/2018	Insta Link	Yes	“Provided that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19th December, 2019 to 17th January, 2020.”	Insta Link
GSTR 1	Exceeding 1.5 Crores Rupees	Monthly	Dec-17	31-Oct-18		All States and Union Territories	44/2018	Insta Link	Yes	“Provided that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19th December, 2019 to 17th January, 2020.”	Insta Link
GSTR 1	Exceeding 1.5 Crores Rupees	Monthly	Nov-17	31-Oct-18		All States and Union Territories	44/2018	Insta Link	Yes	“Provided that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19th December, 2019 to 17th January, 2020.”	Insta Link
GSTR 1	Exceeding 1.5 Crores Rupees	Monthly	Oct-17	31-Oct-18		All States and Union Territories	44/2018	Insta Link	Yes	“Provided that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19th December, 2019 to 17th January, 2020.”	Insta Link
GSTR 1	Upto 1.5 Crore Rupees	Quarterly	July-Sept 2017	15-Nov-18		Kerala, Kodugu district in the State of Karnataka & Mahe in the Union territory of Puducherry	43/2018	Insta Link	NA	NA	Insta Link
GSTR 1	Upto 1.5 Crore Rupees	Quarterly	July-Sept 2017	31-Oct-18		All States and Union Territories except Kerala, Kodugu district in the State of Karnataka & Mahe in the Union territory of Puducherry	43/2018	Insta Link	Yes	“Provided that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19th December, 2019 to 17th January, 2020.”	Insta Link
GSTR 1	Exceeding 1.5 Crores Rupees	Monthly	Sep-17	31-Oct-18		All States and Union Territories	44/2018	Insta Link	Yes	“Provided that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19th December, 2019 to 17th January, 2020.”	Insta Link
GSTR 1	Exceeding 1.5 Crores Rupees	Monthly	Aug-17	31-Oct-18		All States and Union Territories	44/2018	Insta Link	Yes	“Provided that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19th December, 2019 to 17th January, 2020.”	Insta Link
GSTR 1	Exceeding 1.5 Crores Rupees	Monthly	Jul-17	31-Oct-18		All States and Union Territories	44/2018	Insta Link	Yes	“Provided that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19th December, 2019 to 17th January, 2020.”	Insta Link

Form	Month	Due date	States/Union Territories	Central Tax Notification No./Rule	Insta link	Whether Late Fee conditionally waived	Condition of waiver	Insta link
CMP 08	April-June 2019	31-Aug-19	All States and Union Territories	35/2019	Insta Link	Not Applicable	Not Applicable	Not Applicable
CMP 08	July-Sept 2019	22-Oct-19	All States and Union Territories	50/2019	Insta Link	Not Applicable	Not Applicable	Not Applicable
CMP 08	Oct-Dec 2019	18-Jan-20	All States and Union Territories	21/2019	Insta Link	Not Applicable	Not Applicable	Not Applicable
CMP 08	Jan-Mar 2020	7-July-20	All States and Union Territories	34/2020	Insta Link	Not Applicable	Not Applicable	Not Applicable
CMP 08	Apr-June 2020	18-July-20	All States and Union Territories	Rule 62(1)

Form	Quarter	Due date	States/Union Territories	Rule/ Notification No.	Insta link	Whether Late Fee conditionally waived	Condition of waiver	Insta link
ITC 04	July-Sept 2017	Waiver of Filing	All States and Union Territories	38/2019	Insta Link	NA	NA	NA
ITC 04	Oct-Dec 2017	Waiver of Filing	All States and Union Territories	38/2019	Insta Link	NA	NA	NA
ITC 04	Jan-Mar 2018	Waiver of Filing	All States and Union Territories	38/2019	Insta Link	NA	NA	NA
ITC 04	April-June 2018	Waiver of Filing	All States and Union Territories	38/2019	Insta Link	NA	NA	NA
ITC 04	July-Sept 2018	Waiver of Filing	All States and Union Territories	38/2019	Insta Link	NA	NA	NA
ITC 04	Oct-Dec 2018	Waiver of Filing	All States and Union Territories	38/2019	Insta Link	NA	NA	NA
ITC 04	Jan-Mar 2019	Waiver of Filing	All States and Union Territories	38/2019	Insta Link	NA	NA	NA
ITC 04	April-June 2019	31-Aug-19	All States and Union Territories	32/2019	Insta Link	NA	NA	NA
ITC 04	July – Sept 2019	25-Oct-19	All States and Union Territories	Rule 45(3)		NA	NA	NA
ITC 04	Oct-Dec 2019	25-Jan-20	All States and Union Territories	Rule 45(3)		NA	NA	NA
ITC 04	Jan-Mar 2020	31-Aug-20	All States and Union Territories	55/2020	Insta Link	NA	NA	NA
ITC 04	Jan-June 2020	31-Aug-20	All States and Union Territories	55/2020	Insta Link	NA	NA	NA

Form	Aggregate Turnover	Month	Due date	States/Union Territories	Central Tax Notification No.	Insta link	Whether Late Fee conditionally waived	Condition of waiver	Insta link
GSTR 2	All Cases	Jul-17	30-Nov-17	All States and Union Territories	54/2017	Insta Link

Form	Aggregate Turnover	Month	Due date	States/Union Territories	Central Tax Notification No.	Insta link	Whether Late Fee conditionally waived	Condition of waiver	Insta link
GSTR 3	All Cases	Jul-17	11-Dec-17	All States and Union Territories	54/2017	Insta Link

Form	Month	Due date	States/Union Territories	Central Tax Notification No.	Insta link	Late Fee waived	Condition of waiver	Insta link
GSTR 5A	Jul-17	31-Jan-18	All States and Union Territories	69/2017	Insta Link	Yes	Provided that where the total amount of integrated tax payable in the said return is nil, the amount of late fee payable by such registered person for failure to furnish the said return by the due date under section 47 of the said Act shall stand waived to the extent which is in excess of an amount of ten rupees for every day during which such failure continues.	Insta Link
GSTR 5A	Aug-17	31-Jan-18	All States and Union Territories	69/2017	Insta Link	Yes	Provided that where the total amount of integrated tax payable in the said return is nil, the amount of late fee payable by such registered person for failure to furnish the said return by the due date under section 47 of the said Act shall stand waived to the extent which is in excess of an amount of ten rupees for every day during which such failure continues.	Insta Link
GSTR 5A	Sep-17	31-Jan-18	All States and Union Territories	69/2017	Insta Link	Yes	Provided that where the total amount of integrated tax payable in the said return is nil, the amount of late fee payable by such registered person for failure to furnish the said return by the due date under section 47 of the said Act shall stand waived to the extent which is in excess of an amount of ten rupees for every day during which such failure continues.	Insta Link
GSTR 5A	Oct-17	31-Jan-18	All States and Union Territories	69/2017	Insta Link	Yes	Provided that where the total amount of integrated tax payable in the said return is nil, the amount of late fee payable by such registered person for failure to furnish the said return by the due date under section 47 of the said Act shall stand waived to the extent which is in excess of an amount of ten rupees for every day during which such failure continues.	Insta Link
GSTR 5A	Nov-17	31-Jan-18	All States and Union Territories	69/2017	Insta Link	Yes	Provided that where the total amount of integrated tax payable in the said return is nil, the amount of late fee payable by such registered person for failure to furnish the said return by the due date under section 47 of the said Act shall stand waived to the extent which is in excess of an amount of ten rupees for every day during which such failure continues.	Insta Link
GSTR 5A	Dec-17	31-Jan-18	All States and Union Territories	69/2017	Insta Link	Yes	Provided that where the total amount of integrated tax payable in the said return is nil, the amount of late fee payable by such registered person for failure to furnish the said return by the due date under section 47 of the said Act shall stand waived to the extent which is in excess of an amount of ten rupees for every day during which such failure continues.	Insta Link

Form	Month	Due date	States/Union Territories	Notification/Section No.	Insta link	Whether Late Fee conditionally waived	Condition of waiver	Insta link
GSTR 7	Oct-18	31-Aug-19	All States and Union Territories	26/2019	Insta Link	NA	NA	Insta Link
GSTR 7	Nov-18	31-Aug-19	All States and Union Territories	26/2019	Insta Link	NA	NA	Insta Link
GSTR 7	Dec-18	31-Aug-19	All States and Union Territories	26/2019	Insta Link	NA	NA	Insta Link
GSTR 7	Jan-19	31-Aug-19	All States and Union Territories	26/2019	Insta Link	NA	NA	Insta Link
GSTR 7	Feb-19	31-Aug-19	All States and Union Territories	26/2019	Insta Link	NA	NA	Insta Link
GSTR 7	Mar-19	31-Aug-19	All States and Union Territories	26/2019	Insta Link	NA	NA	Insta Link
GSTR 7	Apr-19	31-Aug-19	All States and Union Territories	26/2019	Insta Link	NA	NA	Insta Link
GSTR 7	May-19	31-Aug-19	All States and Union Territories	26/2019	Insta Link	NA	NA	Insta Link
GSTR 7	Jun-19	31-Aug-19	All States and Union Territories	26/2019	Insta Link	NA	NA	Insta Link
GSTR 7	Jul-19	31-Aug-19	All States and Union Territories except Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha & Uttarakhand, Jammu and Kashmir	26/2019	Insta Link	NA	NA	Insta Link
GSTR 7	Jul-19	11-Oct-19	Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha & Uttarakhand	48/2019	Insta Link	NA	NA	Insta Link
GSTR 7	Jul-19	24-Mar-20	Jammu and Kashmir	20/2020	Insta Link	NA	NA	Insta Link
GSTR 7	Aug-19	24-Mar-20	Jammu and Kashmir	20/2020	Insta Link	NA	NA	Insta Link
GSTR 7	Sep-19	24-Mar-20	Jammu and Kashmir	20/2020	Insta Link	NA	NA	Insta Link
GSTR 7	Oct-19	24-Mar-20	Jammu and Kashmir	20/2020	Insta Link	NA	NA	Insta Link
GSTR 7	Nov-19	24-Mar-20	Union territory of Jammu and Kashmir and the Union territory of Ladakh	20/2020	Insta Link	NA	NA	Insta Link
GSTR 7	Dec-19	24-Mar-20	Union territory of Jammu and Kashmir and the Union territory of Ladakh	20/2020	Insta Link	NA	NA	Insta Link
GSTR 7	Jan-20	24-Mar-20	Union territory of Jammu and Kashmir and the Union territory of Ladakh	20/2020	Insta Link	NA	NA	Insta Link
GSTR 7	Feb-20	24-Mar-20	Union territory of Jammu and Kashmir and the Union territory of Ladakh	20/2020	Insta Link	NA	NA	Insta Link
GSTR 7	Feb-20	10-Mar-20	All States and Union Territories except Union territory of Jammu and Kashmir and the Union territory of Ladakh	Section 39(3)		NA	NA	Insta Link
GSTR 7	Mar-20	31-Aug-20	All States and Union Territories	55/2020	Insta Link	NA	NA	Insta Link
GSTR 7	Apr-20	31-Aug-20	All States and Union Territories	55/2020	Insta Link	NA	NA	Insta Link
GSTR 7	May-20	31-Aug-20	All States and Union Territories	55/2020	Insta Link	NA	NA	Insta Link
GSTR 7	Jun-20	31-Aug-20	All States and Union Territories	55/2020	Insta Link	NA	NA	Insta Link
GSTR 7	Jul-20	31-Aug-20	All States and Union Territories	55/2020	Insta Link	NA	NA	Insta Link

Form	Month	Due date	States/Union Territories	Central Tax Notification No.	Insta link	Whether Late Fee conditionally waived	Condition of waiver	Insta link
GSTR 9, 9A & 9C	2017-18	05-Feb-20	Chandigarh, Delhi, Gujarat, Haryana, Jammu and Kashmir, Ladakh, Punjab, Rajasthan, Tamil Nadu, Uttar Pradesh, Uttarakhand	06/2020	Insta Link	NA	NA	Insta Link
GSTR 9, 9A & 9C	2017-18	07-Feb-20	Andaman and Nicobar Islands, Andhra Pradesh, Arunachal Pradesh, Assam, Bihar, Chhattisgarh, Dadra and Nagar Haveli and Daman and Diu, Goa, Himachal Pradesh,Jharkhand, Karnataka, Kerala, Lakshadweep, Madhya Pradesh, Maharashtra, Manipur, Meghalaya, Mizoram, Nagaland, Odisha, Puducherry, Sikkim, Telangana, Tripura, West Bengal, Other Territory.	06/2020	Insta Link	NA	NA	Insta Link
GSTR 9, 9A & 9C	2018-19	30-Sep-20	All States and Union Territories	41/2020	Insta Link	NA	NA	Insta Link

Form	Period	Due date	States/Union Territories	Central Tax Notification No.	Insta link	Whether Late Fee conditionally waived	Condition of waiver	Insta link
GSTR 10	3 Months from the Date of Cancellation	31-Dec-18	All States and Union Territories	58/2018	Insta Link	NA	NA	Insta Link

Form	Financial Year	Due date/Period	States/Union Territories	Central Tax Notification No.	Insta link	Whether Late Fee conditionally waived	Condition of waiver	Insta link
Refunds	All years	Before the expiry of eighteen months from the last date of the quarter in which such supply was received	All States and Union Territories	20/2018	Insta Link	NA	NA	Insta Link
Refunds	All years	Falls during the period from the 20th day of March, 2020 to the 30th day of August, 2020 in such cases the time limit for issuance of the said order shall be extended to fifteen days after the receipt of reply to the notice from the registered person or the 31st August 2020, whichever is later	All States and Union Territories	56/2020	Insta Link	NA	NA	Insta Link

Form	Month	Due date	States/Union Territories	Order No.	Insta link	Whether Late Fee conditionally waived	Condition of waiver	Insta link
REG 26	NA	31-Dec-17	All States and Union Territories	06/2017	Insta Link	NA	NA	Insta Link

Form	Period	Due date	States/Union Territories	Order No.	Insta link	Whether Late Fee conditionally waived	Condition of waiver	Insta link
TRAN 1	One Time	31-Mar-20	All States and Union Territories	01/2020-GST	Insta Link	NA	NA	Insta Link

Form	Period	Due date	States/Union Territories	Order No.	Insta link	Whether Late Fee conditionally waived	Condition of waiver	Insta link
TRAN 2	One Time	30th June 2018	All States and Union Territories	1/2018-GST	Insta Link	NA	NA	Insta Link

Form	Description	Order No.	Insta link	Whether Late Fee conditionally waived	Condition of waiver	Insta link
GST REG 21	Seeks to extend the time limit for filing an application for revocation of cancellation of registration for specified taxpayers.	01/2020	Insta Link	NA	NA
GST REG 21	Seeks to extend the time limit for filing an application for revocation of cancellation of registration for specified taxpayers.	5/2019	Insta Link	NA	NA

Form	Month	Due date	States/Union Territories	Central Tax Notification No	Insta link	Whether Late Fee conditionally waived	Condition of waiver	Insta link
ITC 01	Jul-17	31-Jan-18	All States and Union Territories	67/2017	Insta Link
ITC 01	Aug-17	31-Jan-18	All States and Union Territories	67/2017	Insta Link
ITC 01	Sep-17	31-Jan-18	All States and Union Territories	67/2017	Insta Link
ITC 01	Oct-17	31-Jan-18	All States and Union Territories	67/2017	Insta Link
ITC 01	Nov-17	31-Jan-18	All States and Union Territories	67/2017	Insta Link

Form	Month	Due date	State/States	Rule/ Notification/ Circular No.	Insta link	Whether Late Fee conditionally waived	Condition of waiver	Insta link
CMP 01		16-Aug-17	All States and Union territories	1/2017	Insta Link	NA	NA

Form	Month	Due date	States/Union Territories	GST Order No.	Insta link	Whether Late Fee conditionally waived	Condition of waiver	Insta link
CMP 03	One Time	31-Jan-18	All States and Union Territories	11/2017	Insta Link	Not Applicable	Not Applicable	Not Applicable

Form	Month/Period	Due date	States/Union Territories	Central Tax Notification No.	Insta link	Whether Late Fee conditionally waived	Condition of waiver	Insta link
Validity of E-Way Bill	Validity expired during the period 20th March 2020 to 15th April 2020	Validity extension 31st May 2020	All States and Union Territories	40/2020	Insta Link	Not Applicable	Not Applicable	Not Applicable
Validity of E-Way Bill	Validity expired during the period 20th March 2020	Validity extension 30th June 2020	All States and Union Territories	47/2020	Insta Link	NA	NA	NA
E-way bill	One time	21-Aug-19	All States and Union Territories	25/2019	Insta Link	Not Applicable	Not Applicable	Not Applicable