| S. No. | Class of registered persons | Tax Period | Period for which late fee waived |
| 1 | Taxpayers having an aggregate turnover of more than Rs. 5 Cr in the preceding FY | March, 2021 & April, 2021 | 15 days from due date |
| 2 | Taxpayers having an aggregate turnover of up to Rs. 5 Cr in the preceding FY (Monthly Filer) | March, 2021 & April, 2021 | 30 days from due date |
| 3 | Taxpayers having an aggregate turnover of up to Rs. 5 Cr in the preceding FY (Quarterly Filer) | Jan to Mar, 2021 | 30 days from due date |