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    <title>&quot;Due Date/Interest/Late Fee/Penalty for filing of GSTR 3B and GSTR 1 Due to COVID -19 Outbreak.&quot;</title>
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    <description>Extended timelines allow delayed filing of specified monthly GST returns through the end of June 2020, covering both liability and outward-supplies returns; late fees and penalties are suspended for filings up to that date. Interest on the identified months&#039; tax is not charged if paid by the extended cutoff, while a reduced interest rate applies where payments are made after the limited additional grace period for larger taxpayers. Statewise notifications govern implementation.</description>
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