Government has granted waiver from payment of interest and/or late fee to normal (Monthly / Quarterly) & composition taxpayers for the tax periods of March and April, 2021, through Central Tax Notification Nos. 08/2021 and 09/2021, both dated 1st May, 2021. The details are summarized below:

A. Relaxation to normal taxpayers in filing of monthly return in Form GSTR-3B

Sl. No.	Tax Period	Class of taxpayer (Based on AATO)	Due date of filing	Reduced Rate of Interest			Waiver of late fee till
				First 15 days from due date	Next 15 days	From 31st  day onwards
1	March, 2021	> ₹ 5 Cr.	20th April	9%	18%	18%	5th May, 2021
		Up to ₹ 5 Cr	20th April	Nil	9%	18%	20th May, 2021
2	April, 2021	> ₹ 5 Cr.	20th May	9%	18%	18%	4th June, 2021
		Up to ₹ 5 Cr	20th May	Nil	9%	18%	19th June, 2021

B. Relaxation in filing of Form GSTR-3B (Quarterly) by Taxpayers under QRMP Scheme

Sl. No.	Tax Period	Class of taxpayer (Based on AATO)	Due date of filing	Reduced Rate of Interest			Waiver of late fee till
				First 15 days from due date	Next 15 days	From 31st  day onwards
1	March, 2021	Form GSTR-3B (Quarterly)	22/24th  April, 2021, (Group A/B)	Nil	9%	18%	22/ 24th  May, 2021, (Group A/B)
2	April, 2021	Form GST PMT-06	25th May, 2021	Nil	9%	18%	NA

C. Relaxations in filing Form CMP-08 for Composition Taxpayers : For Quarter of Jan-March, 2021, instead of 18th April, 2021, Composition Taxpayers can now file their quarterly return in Form CMP-08, without interest up to 3rd May, 2021, with 9% reduced interest between 4th May to 18th May, 2021, and with 18% interest from 19th May, 2021 onwards.

Thanking You,

Team GSTN

Waiver of interest and late fee granted for specified GST tax periods, easing compliance timelines for affected taxpayers. Waiver and reduction of interest and late fee apply to March and April 2021 GST return filers: initial waiver of late fee or nil-interest windows are followed by staged reduced interest periods and then standard interest; distinctions are drawn by taxpayer turnover for monthly GSTR-3B filers, QRMP quarterly filers receive similar staged relief for Form GSTR-3B and GST PMT-06, and composition taxpayers are allowed extended filing of Form CMP-08 with corresponding nil-interest and reduced-interest windows.