The GST Council has recommended relief for small taxpayers who miss their GST return filing deadline but submit the return within the same month. Taxpayers with annual turnover of up to ₹5 crore in the preceding financial year would qualify for the proposed late-fee waiver.
The recommendation covers delayed returns under Section 39(1) of the Central Goods and Services Tax Act, 2017, provided they are filed by the last day of the month in which they were due. The proposal forms part of the recommendations announced after the 57th GST Council meeting.
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Who Would Qualify?
The proposed relief has two key conditions: the taxpayer’s turnover in the preceding financial year must not exceed ₹5 crore, and the delayed return must be filed within the month containing its due date.
The month-end condition refers to the month in which the return was due, rather than the tax period covered by the return. A return filed in the following month would fall outside the recommended waiver.
How The Waiver Would Work
For illustration, if an eligible taxpayer’s return is due on 20 November and is filed on 28 November, the filing would satisfy the proposed month-end condition. Filing that return on 1 December would not satisfy it.
The recommendation therefore offers a limited window for small taxpayers to correct a short filing delay without incurring late fees, subject to the implementing notification.
How It Differs From Existing Relief
GST already has notification-based concessions for delayed GSTR-3B returns. Notification No. 19/2021–Central Tax, dated 1 June 2021, rationalised late fees and provided conditional waivers for specified taxpayers and tax periods.
The latest proposal would introduce a waiver linked specifically to turnover eligibility and filing before the end of the due month.
Late-Fee Waiver Does Not Extend The Due Date
The recommendation concerns waiver of late fees; it does not itself extend the statutory return filing deadline. Nor does the announced proposal provide a waiver of interest on delayed tax payment.
The relief remains a Council recommendation. Its effective date, applicable return periods and operational conditions will depend on the implementing notification. Taxpayers should therefore continue to follow existing filing deadlines until the measure is formally brought into effect.
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