1. Due Date, Interest and Late Fee for GSTR 3B June 2017 to Jan 2020
GSTR 3B - Jan 2020 and prior months
| Particulars | Late Fee | Provided both conditions are met | Interest | If Filed after 30-Sep-2020 | ||
|---|---|---|---|---|---|---|
| Condition 1 | Condition 2 | Late Fee | Interest | |||
| GSTR 3B (Jul 2017 to Jan 2020) | Nil | Nil Return | Return is filed between 01-07-2020 to 30-09-2020 | NIL | Rs 20/day subject to a maximum of Rs10,000/- return | NIL |
| GSTR 3B (Jul 2017 to Jan 2020) | Rs.500/ return | Other than NIL Return | Return is filed between 01-07-2020 to 30-09-2020 | Interest shall be payable @18 % from the Due date till the date of filing of return | Rs 50 /day subject to a maximum of Rs10,000/- return | Interest shall be payable @18 % from the due date till the date of filing of return |
| (If form GSTR 3B for the period specified in table above is not filed on or before 30-Sep-2020, late fee will become payable from the original due dates of these returns) | ||||||
2. Due Date, Interest and Late Fee for GSTR 3B Feb 2020 and onwards where aggregate turnover is greater than 5 cr
GSTR 3B -Feb 2020 and onwards where turnover >5 cr
| Period | Original Due date | Late Fee waived if filed on or before | Zero Interest Rate if dues cleared within | Interest @9% | Interest @18% |
|---|---|---|---|---|---|
| Feb 2020 | 20-03-2020 | 24-06-2020 | 04-04-2020 | 05-04-2020 to 24-06-2020 | from 25-06-2020 till the date of filing of return |
| Mar 2020 | 20-04-2020 | 24-06-2020 | 05-05-2020 | 06-05-2020 to 24-06-2020 | from 25-06-2020 till the date of filing of return |
| Apr-2020 | 20-05-2020 | 24-06-2020 | 04-06-2020 | 05-06-2020 to 24-06-2020 | from 25-06-2020 till the date of filing of return |
| May-2020 | 25-06-2020 | 30-09-2020 | from 28-06-2020 till the date of filing of return | ||
| Jun-2020 | 30-09-2020 | ||||
| Jul-2020 | 30-09-2020 | ||||
| Late Fee waived if filed on or before the extended date, else late fee @ Rs 500/- per return shall be payable if filed after the extened date | |||||
3. Due Date, Interest and Late Fee for GSTR 3B Feb 2020 and onwards where aggregate turnover is upto 5 cr – Group A States
GSTR 3B -Feb 2020 and onwards where turnover <5 cr for Group A States
| Period | Org due dates | Extended Due Dates | Interest payable @9% | Interest Payable @18% from | Late Fee | States | |
|---|---|---|---|---|---|---|---|
| Feb-2020 | 22-03-2020 | 30-06-2020 | 01-07-2020 to 30-09-2020 | 01-10-2020 onwards till the date of filing of return | NIL if filed within the extended due dates, else Rs. 50/ day till the date of filing of return and Rs. 20/ day in case of NIL return. The late fee in that case shall be calcuated from the original due date of filing of return | 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 | |
| Mar-2020 | 22-04-2020 | 03-07-2020 | 04-07-2020 to 30-09-2020 | 01-10-2020 onwards till the date of filing of return | |||
| Apr-2020 | 22-05-2020 | 06-07-2020 | 07-07-2020 to 30-09-2020 | 01-10-2020 onwards till the date of filing of return | |||
| May-2020 | 12-07-2020 | 12-09-2020 | 13-09-2020 to 30-09-2020 | 01-10-2020 onwards till the date of filing of return | |||
| Jun-2020 | 22-07-2020 | 23-09-2020 | 24-09-2020 to 30-09-2020 | 01-10-2020 onwards till the date of filing of return | |||
| Jul-200 | 22-08-2020 | 27-09-2020 | 28-09-2020 to 30-09-2020 | 01-10-2020 onwards till the date of filing of return |
4. Due Date, Interest and Late Fee for GSTR 3B Feb 2020 and onwards where aggregate turnover is upto 5 cr – Group B States
GSTR 3B -Feb 2020 and onwards where turnover <5 cr-Group B States
| Period | Org due dates | Extended Due Dates | Interest payable @9% | Interest Payable @18% from | Late Fee | States |
|---|---|---|---|---|---|---|
| Feb-2020 | 24-03-2020 | 30-06-2020 | 01-07-2020 to 30-09-2020 | 01-10-2020 onwards till the date of filing of return | NIL if filed within the extended due dates, else Rs. 50/ day till the date of filing of return and Rs. 20/ day in case of NIL return. The late fee in that case shall be calcuated from the original due date of filing of return | 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 |
| Mar-2020 | 24-04-2020 | 05-07-2020 | 06-07-2020 to 30-09-2020 | 01-10-2020 onwards till the date of filing of return | ||
| Apr-2020 | 24-05-2020 | 09-07-2020 | 10-07-2020 to 30-09-2020 | 01-10-2020 onwards till the date of filing of return | ||
| May-2020 | 14-07-2020 | 15-09-2020 | 16-09-2020 to 30-09-2020 | 01-10-2020 onwards till the date of filing of return | ||
| Jun-2020 | 24-07-2020 | 25-09-2020 | 26-09-2020 to 30-09-2020 | 01-10-2020 onwards till the date of filing of return | ||
| Jul-2020 | 24-08-2020 | 29-09-2020 | 30-09-2020 to 30-09-2020 | 01-10-2020 onwards till the date of filing of return |
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