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CBIC’s COVID-era relief applied to delayed GSTR-3B returns for the February, March and April 2020 tax periods, but only if the taxpayer met the filing conditions and deadlines for their category. The regular due dates were not extended, and the relief is no longer available: every date discussed below has passed.
What CBIC announced
On 3 April 2020, CBIC issued Notification No. 32/2020-Central Tax, which provided conditional late-fee relief for GSTR-3B returns covering the February through April 2020 tax periods. The notification’s entry appears in CBIC’s 2020 central tax notification index.
This was not a blanket or permanent waiver. Whether a late return qualified depended on the applicable notification, taxpayer category and filing date. CBIC Circular No. 136/06/2020-GST explained how the relief was to be applied and that normal interest and late-fee consequences could apply if the specified conditions were not met. See the circular.
Did CBIC extend the GSTR-3B due dates?
No. The circular clarified that the regular GSTR-3B due dates for the periods it addressed remained unchanged. The later dates were deadlines for claiming conditional relief, not replacement statutory due dates. A return filed after its ordinary due date could therefore still be late even when filing by a specified later date reduced or waived a charge.
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Which taxpayers and periods were covered?
The relief concerned the February, March and April 2020 tax periods, but it did not create one universal deadline for every taxpayer. The available concession and filing window depended on the category and conditions in the relevant notifications; the government’s announcement described a filing window in the last week of June 2020 for specified small-taxpayer relief. The exact terms should be read in the applicable notice and circular rather than generalized to all GSTR-3B filers.
CBIC Circular No. 136/06/2020-GST discusses 24 June 2020 as a specified filing date for relief relating to the covered periods, while also making clear that the applicable conditions varied. The Government’s announcement described small-taxpayer relief in category-specific terms. Neither reference supports treating 24 June as a single deadline that applied identically to every taxpayer.
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Late-fee relief is not the same as interest relief
Late fee and interest are separate consequences of delayed filing or payment. The notification provided conditional late-fee relief, while the broader COVID-era measures also addressed interest for eligible categories under specific terms. A late-fee concession should not be read as an automatic waiver of interest, nor as relief available regardless of when a return was filed. The circular sets out the conditions and consequences for the measures it explains.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Can you claim this relief now?
No. The filing dates associated with the 2020 concessions have passed. They do not alter a present filing obligation or establish a continuing waiver.
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For a current return, sign in to the official GST Portal and open the return dashboard for the relevant tax period to see its displayed due date. Check current notifications as well, because government notices can change ordinary deadlines. Do not use GSTR-1 dates as a substitute: GSTR-1 is a separate return, and its guidance does not establish GSTR-3B dates.
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