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One Page Summary For Relaxed Due Dates For GSTR 3B

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.

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One Page Summary For Relaxed Due Dates For GSTR 3B

 

 

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