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GSTR-3B Due Dates Chart as on 24-06-2020

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GSTR-3B Due Dates Chart as on 24-06-2020
By: Priyesh Mamnani
June 30, 2020
All Articles by: Priyesh Mamnani       View Profile
  • Contents

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:

  1. 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.
  2. 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.
  3. 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.
  4. 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.

 

By: Priyesh Mamnani - June 30, 2020

 

 

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