GSTR-3B
GSTR-3B for the Taxpayer whose turnover is more than 5 crores in preceding financial year.
| Tax Period |
Due Date |
Interest waived off Till |
Date from Interest 9% “p.a” till date 24th June,2020 |
Date from Interest 18% “p.a” till date of actual payment
|
Late fees waived off till |
Late fees from date If return not filed by the date specified |
| February-2020 |
20-03-2020 |
04-04-2020 |
05-04-2020 |
25-06-2020 |
24-06-2020 |
21-03-2020 |
| March-2020 |
20-04-2020 |
05-05-2020 |
06-05-2020 |
25-06-2020 |
24-06-2020 |
21-04-2020 |
| April-2020 |
20-05-2020 |
04-06-2020 |
05-06-2020 |
25-06-2020 |
24-06-2020 |
21-05-2020 |
| May-2020 |
27-06-2020 |
27-06-2020 |
– |
28-06-2020 |
27-06-2020 |
28-06-2020 |
| June-2020 |
20-07-2020 |
20-07-2020 |
– |
21-07-2020 |
20-07-2020 |
21-07-2020 |
| July-2020 |
20-08-2020 |
20-08-2020 |
– |
21-08-2020 |
20-08-2020 |
21-08-2020 |
| August-2020 |
20-09-2020 |
20-09-2020 |
– |
21-09-2020 |
20-09-2020 |
21-09-2020 |
GSTR-3B for the Taxpayer whose turnover is upto 5 crores in preceding financial year (Group-A).
( States Covered : Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep)
| Tax Period |
Due Date |
Interest waived off Till |
Date from Interest 9% “p.a” till date 30th September,2020
|
Date from Interest 18% “p.a” till date of actual payment
|
Late fees waived off till |
Late fees from date If return not filed by the date specified |
| February-2020 |
22-03-2020 |
30-06-2020 |
01-07-2020 |
01-10-2020 |
30-06-2020 |
23-03-2020 |
| March-2020 |
22-04-2020 |
03-07-2020 |
04-07-2020 |
01-10-2020 |
03-07-2020 |
23-04-2020 |
| April-2020 |
20-05-2020 |
06-07-2020 |
07-07-2020 |
01-10-2020 |
06-07-2020 |
21-05-2020 |
| May-2020 |
12-07-2020 |
12-09-2020 |
13-09-2020 |
01-10-2020 |
12-09-2020 |
13-07-2020 |
| June-2020 |
20-07-2020 |
23-09-2020 |
24-09-2020 |
01-10-2020 |
23-09-2020 |
21-07-2020 |
| July-2020 |
20-08-2020 |
27-09-2020 |
28-09-2020 |
01-10-2020 |
27-09-2020 |
21-08-2020 |
| August-2020 |
01-10-2020 |
01-10-2020 |
– |
02-10-2020 |
01-10-2020 |
02-10-2020 |
GSTR-3B for the Taxpayer whose turnover is upto 5 crores in preceding financial year (Group-B).
( States Covered : Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi)
| Tax Period |
Due Date |
Interest waived off Till |
Date from Interest 9% “p.a” till date 30th September,2020
|
Date from Interest 18% “p.a” till date of actual payment
|
Late fees waived off till |
Late fees from date If return not filed by the date specified |
| February-2020 |
24-03-2020 |
30-06-2020 |
01-07-2020 |
01-10-2020 |
30-06-2020 |
25-03-2020 |
| March-2020 |
24-04-2020 |
05-07-2020 |
06-07-2020 |
01-10-2020 |
05-07-2020 |
25-04-2020 |
| April-2020 |
24-05-2020 |
09-07-2020 |
10-07-2020 |
01-10-2020 |
09-07-2020 |
25-05-2020 |
| May-2020 |
14-07-2020 |
15-09-2020 |
16-09-2020 |
01-10-2020 |
15-09-2020 |
15-07-2020 |
| June-2020 |
24-07-2020 |
25-09-2020 |
26-09-2020 |
01-10-2020 |
25-09-2020 |
25-07-2020 |
| July-2020 |
24-08-2020 |
29-09-2020
|
30-09-2020 |
01-10-2020 |
29-09-2020
|
25-08-2020 |
| August-2020 |
03-10-2020 |
03-10-2020 |
– |
04-10-2020 |
03-10-2020 |
04-10-2020 |
Important Notes:
- In case of tax liability late fees for delayed filing of GSTR-3B is ₹ 25 (CGST) and ₹ 25 (SGST) i.e Total ₹ 50 per day.
- In case of nil liability late fees for delayed filing of GSTR-3B is ₹ 10 (CGST) and ₹ 10 (SGST) i.e Total ₹ 20 per day.
- The registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date and furnishes the said return between the period from 01st day of July, 2020 to 30th day of September, 2020.” then late fee payable for the same as follows
| Particulars |
Late fees Payable |
| In case of Nil liability |
Nil |
| In case any tax payable |
Maximum cap of ₹ 250 (CGST) and ₹ 250 (SGST) i.e Total ₹ 500 per return. |
- The person covered in point no. 3 cannot avail Input Tax Credit for the year 2017-18, 2018-19 because time limit for availment of ITC for both the years has been expired. This means the whole tax is to be paid in cash.
