GSTR 3B filing deadlines: staggered interest and late fee waivers with restricted input tax credit for delayed historical returns.
The document sets staggered GSTR 3B due dates and conditional relief by turnover and state groupings, specifying limited interest waiver periods with subsequent higher interest accrual, late fee waiver windows, and commencement dates for ordinary interest and late fees. It distinguishes per day late fees for taxable and nil returns, prescribes a capped late fee for certain historical returns filed within a remedial period, and states that taxpayers filing those historical returns cannot claim Input Tax Credit for specified prior years, necessitating cash payment of tax. (AI Summary)