The Late Fees levied under Section 47 of the CGST Act 2017 for FORM GSTR -1 has been completely waived for the month of MARCH, APRIL and MAY 2020 and for the March Quarter ending ( Jan - March ), provided the Statement is filed within "30th JUNE 2020". Notification No. 33/2020 - Central Tax, dated 03.04.2020 was issued to give conditional waiver of late fees of GSTR-1.
But there was no extension or any waiver of late fees for the February month GSTR-1. So late fees will be applicable for February month's GSTR-1.
However, Late Fees have been completely waived off for FORM GSTR-3B for the month of FEBRUARY, MARCH, and APRIL 2020 if filed within the prescribed due date according to your Turnover. Refer Notification No. 32/2020 - Central Tax, dated 03.04.2020.
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