1. For all those taxpayers who have no tax liability and could not filed GST returns for tax period July 2017 - January 2020 there shall be no late fee
2. For people who have tax liability, maximum late fee for non-filing of GSTR-3B returns for period Jul 2017 - January 2020 has been capped to ₹ 500 per return. This will apply to all returns submitted during Jul 1, 2020 - Sep 30, 2020.
3. For small tax payers whose aggregate turnover is up to ₹ 5 crore, the rate of interest for late furnishing of GST returns for Feb, March and April 2020, beyond July 6, 2020, the rate of interest is being reduced from 18% to 9%.
4. Small tax payers whose aggregate turnover is up to ₹ 5 crore will be provided a waiver of late fees and interest if they file the form GSTR-3B for the supplies affected in months of May, June and July 2020, by September 2020.
5. Tax payers who could not get cancelled GST registrations restored in time are being given an opportunity to apply for revocation of cancellation of registration up to September 30, 2020 In all cases where registration has been cancelled till June 12, 2020.
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