GSTR 3B Due dates and Interest upto April 2020


1. Following are the summary of notifications issued by CBIC vide Notification No. 31/2020 – Central Tax,Notification No. 32/2020 – Central Tax on 3rd April 2020 on various dates of filing of GSTR 3B, Interest thereon and late fees.

S.No.

TO in the Preceding FY

Rate of interest

Tax period

GSTR 3B due date

Condition

Lates fees from

1

More than rupees Rs 5 crores

Nil for first 15 days from the due date, and 9% thereafter

February, 2020,

20th March 2020

If return in FORM GSTR-3B is furnished on or before 24th June 2020.

24th June, 2020

March 2020,

20th April 2020

April, 2020

20th May 2020

2

Rs 1.5 crores to Rs 5 crores

Nil

February, 2020,

22nd /24th March 2020

If return in FORM GSTR-3B is furnished on or before the 29th June, 2020

29th June, 2020

March,2020

22nd /24th April 2020

April, 2020

22nd /24th May 2020

If return in FORM GSTR-3B is furnished on or before the 30th June, 2020

30th June, 2020

3

Upto Rs 1.5 crores

Nil

February, 2020

22nd /24th March 2020

If return in FORM GSTR-3B is furnished on or before the 30th June, 2020

30th June, 2020

March, 2020

22nd /24th April 2020

If return in FORM GSTR-3B is furnished on or before the 3rd July, 2020

3rd July, 2020

April, 2020

22nd /24th May 2020

If return in FORM GSTR-3B is furnished on or before the 6th July, 2020.

6th July, 2020

 

2. GSTR 3B for the month of May 2020:

CBIC vide Notification No. 36/2020 – Central Tax dated 3rd April 2020 has extended the due date of FORM GSTR 3B for the month of May 2020 as follows:

a. TO above 5 Crores in preceding FY: 27th June 2020.

b. Others:12th /14th July 2020.

3. Late fees for non filing on GSTR 1 for the months of March 2020, April 2020 & May 2020 and for quarter ended 31st March 2020 on due ates has been waived off by CBIC till 30th June 2020 vide Notification No. 33/2020 – Central Tax dated 3rd April 2020.


Posted on 04/06/2020
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