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One Page Summary For Relaxed Due Dates For GSTR 3B

Jul 02, 2020 by CA Harshil Sheth in GST Compliances

Table of Contents

One Page Summary For Relaxed Due Dates For GSTR 3B

FOR TURNOVER OVER 5 CRORE
INTEREST			LATE FEES
original Due Date	Interest @ 0% if 3B filled till date	Interest @ 9% if 3B filled till date	Interest @ 18%	late fees @ 0 if 3B filled till date	*Late fees @ 500 total FOR THE SAID MONTH if 3B filled till date**	Late Fees @ 50 per day or 10000
Feb’2020	20.03.2020	04.04.2020	24.06.2020	AFTER THE DATE SPECIFIED IN LEFT COLUMN, INTEREST WILL BE AT 18%	24.06.2020	30.09.2020	If the 3B not filed within date SPECIFIED IN LEFT COLUMN, THE LATE FEES WILL BE AT Rs. 50 per day from the original due date or Max 10000
Mar’2020	20.04.2020	05.05.2020	24.06.2020		24.06.2020	30.09.2020
April’2020	20.05.2020	04.06.2020	24.06.2020		24.06.2020	30.09.2020
May’2020	27.06.2020	27.06.2020	NA		27.06.2020	30.09.2020
June’2020	20.07.2020	20.07.2020	NA		20.07.2020	30.09.2020
July’2020	20.08.2020	20.08.2020	NA		20.08.2020	30.09.2020

FOR TURNOVER BELOW 5 CRORE – category 1 states
		INTEREST			LATE FEES
Months	original Due Date	Interest @ 0% if 3B filled till date	Interest @ 9% if 3B filled till date	Interest @ 18%	late fees @ 0 if 3B filled till date	*Late fees @ 500 total FOR THE SAID MONTH if 3B filled till date**	Late Fees @ 50 per day or 10000
Feb’2020	22.03.2020	30.06.2020	30.09.2020	AFTER THE DATE SPECIFIED IN LEFT COLUMN, INTEREST WILL BE AT 18%	30.06.2020	30.09.2020	If the 3B not filed within date SPECIFIED IN LEFT COLUMN, THE LATE FEES WILL BE AT Rs. 50 per day from original due date or Max 10000
Mar’2020	22.04.2020	03.07.2020	30.09.2020		03.07.2020	30.09.2020
April’2020	22.05.2020	06.07.2020	30.09.2020		06.07.2020	30.09.2020
May’2020	12.07.2020	12.09.2020	30.09.2020		12.09.2020	30.09.2020
June’2020	24.07.2020	23.09.2020	30.09.2020		23.09.2020	30.09.2020
July’2020	24.08.2020	27.09.2020	30.09.2020		27.09.2020	30.09.2020
Aug’2020	01.10.2020	01.10.2020	NA		01.10.2020	NA

FOR TURNOVER BELOW 5 CRORE – category 2 states
		INTEREST			LATE FEES
Months	original Due Date	Interest @ 0% if 3B filled till date	Interest @ 9% if 3B filled till date	Interest @ 18%	late fees @ 0 if 3B filled till date	*Late fees @ 500 total FOR THE SAID MONTH if 3B filled till date**	Late Fees @ 50 per day or 10000
Feb’2020	24.03.2020	30.06.2020	30.09.2020	AFTER THE DATE SPECIFIED IN LEFT COLUMN, INTEREST WILL BE AT 18%	30.06.2020	30.09.2020	If the 3B not filed within date SPECIFIED IN LEFT COLUMN, THE LATE FEES WILL BE AT Rs. 50 per day from the original due date or Max 10000
Mar’2020	24.04.2020	05.07.2020	30.09.2020		05.07.2020	30.09.2020
April’2020	24.05.2020	09.07.2020	30.09.2020		09.07.2020	30.09.2020
May’2020	14.07.2020	15.09.2020	30.09.2020		15.09.2020	30.09.2020
June’2020	24.07.2020	25.09.2020	30.09.2020		25.09.2020	30.09.2020
July’2020	24.08.2020	29.09.2020	30.09.2020		29.09.2020	30.09.2020
Aug’2020	03.10.2020	03.10.2020	NA		03.10.2020	NA
* No late fees for Nil 3B

Reduced Late Fee – A Relaxation – For Those Having Pending Returns Since JULY 2017 TO JAN 2020

here comes great news for those having pending return to file from July 2017 to January 2020, i.e. since the inception of GST.

Taxpayers who must file a nil GSTR-3B for any of the months within the period mentioned above do not have to pay any late fee. Whereas, those taxpayers who are having some tax liability during these months can get a reduction in the maximum cap of late fee. Such taxpayers must pay a late fee of Rs 50 per day for every day’s delay starting from the original due dates, up to a maximum of Rs 500 per return. The earlier figures.