1. Due date for GSTR 3B For earlier tax periods of July 2017 to January 2020
|Type of Return||Period of Return||Extended due date of filing of relief||Aggregate turnover limit Rs||Total tax amount in return||Late Fees||Interest Rate %|
|Form GSTR 3B||July 2017 to Jan 2020||01/07/20 to 30/09/20||No limit||Nil||Nil||NA|
|Form GSTR 3B||July 2017 to Jan 2020||01/07/20 to 30/09/20||No limit||Any Tax||Max Rs. 500 per Return||18|
2. Due date for GSTR 3B tax periods after January 2020 having turnover less than 5 crore.
- STATE 1 GROUP (Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep)
|February 2020||30th June 2020|
|March 2020||3rd July 2020|
|April 2020||6th July 2020|
|May 2020||12th September 2020|
|June 2020||23rd September 2020|
|July 2020||27th September 2020|
STATE 2 GROUP (Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi)
|February 2020||30th June 2020|
|March 2020||5th July 2020|
|April 2020||9th July 2020|
|May 2020||15th September 2020|
|June 2020||25th September 2020|
|July 2020||29th September 2020|
Note:Interest 9% after extended due date to 30-09-2020 and 18% thereafter.
Furnish the returns till the 30th day of September, 2020, the total amount of late fee payable shall be completely waived if the tax payable is NIL and shall be capped at Rs 500 per return, in case of any tax liability.
An AGGREGATE TURNOVER of More Than Rs 5 Cr. in the preceding financial year, who fail to furnish the return in FORM GSTR-3B for the months of May 2020 to July 2020 by the due date but furnish the said return till the 30th day of September 2020, the total amount of late fee shall be capped at Rs 500 per return and shall stand fully waived for those taxpayers where the total amount of tax payable in the said return is Nil
Taxpayers who are yet to file Form any month(s) from July, 2017 till Jan 2020, can now file Form GSTR-3B from 1st July 2020 till 30th Sept 2020 without any late fee, for those months in which they did not have any tax liability. However, for the months they had a tax liability, their late fee would be capped at Rs 500 per return.”
3. Due date for GSTR 3B tax periods after January 2020 having turnover more than 5 Crore
|February to April 2020||24th June 2020|
|May 2020||27th June 2020|
|Jun 2020||20th Jul 2020|
|Jul 2020||20th Aug 2020|
|Aug 2020||20th Sept 2020|
Interest: Interest is NIL for the first 15 days, 9% after 15 days till 24th June and 18% thereafter.
Due dates for GSTR 1 for FY 2020
|1||March 2020||(Monthly)||10th Day of July 2020|
|2||April 2020||(Monthly)||24th Day of July 2020|
|3||May 2020||(Monthly)||28th Day of July 2020|
|4||June 2020||(Monthly)||05th Day of August 20202|
|5||January to March 2020||(Quarterly)||17th day of July 2020|
|6||April to June 2020||(Quarterly)||03rd day of August 2020|
Thus, filing of GSTR 1 after these dates may land you in levy of late fees, although there is no interest.