Late Fees levied u/s 47(1) of the CGST Act 2017 and Interest levied u/s 50(1) of the CGST Act 2017 have been completely waived off for FORM GSTR-3B for the month of FEBRUARY, MARCH and APRIL 2020 for the Taxpayers having Aggregate Turnover of upto Rs. 1.5 crore, provided the Return is filed by the prescribed date.
Reference : Notification No. 32/2020 - Central Tax, dated 03.04.2020.