GSTR3B Filing Due dates, Interest, Late Fee

March 2020 GSTR3B Return Date

For Normal Tax Payers

Government Notification Link:

These are notified in Notifications 30/2020 to 36/2020 dated 03.04.2020. Circular No. 136/06/2020-GST dated 3rd April, 2020 has been issued

Group 1 State : 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

Group 2 State: 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

Summary:-

For: If Turnover Grater than 5 Cr. In financial year 18-19

Due Date: 20 April, 2020

Last Date: 24 June, 2020

Late fee: filing return after 24 June, 2020

Interest: from 06 May, 2020 to 24 June, 2020 @ 9%

              After 24 Jun, 2020 Interest applied 18% from 21 april, 2020

For: If Turnover Grater than 1.5 – 5 Cr. In financial year 18-19

Due Date

State Group 1: 22 April, 2020

State Group 2: 24 April, 2020

Last Date: 29 June, 2020

Late fee: filing return after 29 June, 2020

Interest

State Group 1: After 29 Jun, 2020 Interest @ 18% from 23 april, 2020

State Group 2: After 29 Jun, 2020 Interest @ 18% from 25 april, 2020

For: If Turnover Less than 1.5 Cr. In financial year 18-19

Due Date

State Group 1: 22 April, 2020

State Group 2: 24 April, 2020

Last Date: 03 July, 2020

Late fee: filing return after 24 June, 2020

Interest

State Group 1: After 03 July, 2020 Interest @ 18% from 23 april, 2020

State Group 2: After 03 July, 2020 Interest @ 18% from 25 april, 2020

Note: - I fully tried to write correct information but human error may possible so for correct and detailed information please always check provided Government Notifications Link