The Finance Ministry of India has relaxed the compliance norms for the assesses of the Goods and Services Tax (GST) for the period between April to May.

Subsequently, there also will be no late fees for filing March/April 3B form up to 15 days and 30 days from the original due date for tax-payers having a turnover of up to ₹5 crores and more than ₹5 crores respectively. For the quarter ending March 31, no late fees will be applicable if form 3B is filed within 30 days from the original due date. Form 3B tells about how much amount of tax has been paid in cash and how much through credit. The due date for filing GSTR-4; the Annual Return for a person who has opted for Composition Scheme, has been extended up to May 31 from the earlier agreed date of March 31. The GSTR-1 due date for April has been extended up to May 26.  Similarly, ITC-04's due date for the January-March quarter has also been extended up to May 31.

The Ministry has extended compliance with rule 36(4). It should be noted that such conditions will be applicable cumulatively for the period between April to May. The return in form GSTR-3B for the tax period of May shall be furnished with the cumulative adjustment of the input tax credit for the stated months following the requirements.