GSTR1 LATE FILING DURING COVID 19 LOCK DOWN PERIOD

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S. RAVICHANDRAN (Querist)
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18 October 2024 Sir
One of my client recieved notice from GST department regarding GSTR-1 belated filing during the year 2020-21 (April 2020 to August 2020) Covid - 19 lock down period with late fee payable per day Rs.50/-. Please let me know late fee liability is applicable for GSTR-1 for that time. Please provide any notification or circular numbers for the exemption of late for lock down period.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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01 December 2024 Notification No. 30/2020 - Central Tax dated 3rd April 2020:
This notification extended the due dates for filing GST returns, including GSTR-1, for various periods in the wake of the COVID-19 pandemic.
The notification specifically extended the due dates for returns for the period February 2020 to July 2020.
Notification No. 56/2020 - Central Tax dated 21st July 2020:
This notification extended the last date for filing GSTR-1 for the period April 2020 to July 2020 without late fees.
For taxpayers with an aggregate turnover of more than Rs. 5 crore in the previous financial year, the due date was extended till 30th September 2020, and late fees were waived if returns were filed within the extended period.
Notification No. 75/2020 - Central Tax dated 15th October 2020:
This notification provided a waiver of the late fees for the delayed filing of GSTR-1 for the period February 2020 to July 2020, provided the return was filed by 30th September 2020 (for taxpayers with turnover above Rs. 5 crore).
The late fee was waived if the return was filed within this extended period.
Notification No. 94/2020 - Central Tax dated 22nd December 2020:
This provided an extension for filing GSTR-1 for the period October 2020 to December 2020 with reduced late fees.
Late Fee Relief for GSTR-1 during the COVID-19 Period:
For the period April 2020 to August 2020, late fees were generally waived for GSTR-1 if the return was filed within the extended timelines mentioned above.
In case of a delay after the extended deadline, the late fee would generally apply. The late fee for belated filing of GSTR-1 is Rs. 50 per day (Rs. 25 each under CGST and SGST) for the delay beyond the prescribed date.

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