| S.N. | Type of Forms/Returns | Late Fee | Period | Condition Return should be filed on or before |
| 1 | GSTR-4 | Zero Late Fee | Financial Year ending on 31st March, 2020 | 15th July 2020* |
| 2 | GST CMP-08 | Quarter ending on 31st March, 2020 | 7th July 2020 |
*As per Notification No. 59/2020-Central Tax, Dated 13th July 2020, Due date for filing of GSTR-4 has been extended to 31st August 2020.