Just a moment...

⚠✕
❮ Top
☎ Help
Upgrade to AI Search ✕

We've upgraded AI Search on TaxTMI with two powerful modes:

1. Basic
• Quick overview summary answering your query with references• Category-wise results to explore all relevant documents on TaxTMI

2. Advanced
• Includes everything in Basic
• Detailed report covering:
     -   Overview Summary
     -   Governing Provisions [Acts, Notifications, Circulars]
     -   Relevant Case Laws
     -   Tariff / Classification / HSN
     -   Expert views from TaxTMI
     -   Practical Guidance with immediate steps and dispute strategy

• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.Help Us Improve - by giving the rating with each AI Result:

Explore AI Search →

Powered by Weblekha - Building Scalable Websites

☰
×

By creating an account you can:

Logo TaxTMI
>
Keyword Search :
AI Search : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Search ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :

Print Options

+ Post an Article
Post a New Article ✕
Title :
0/200 char
Description :
Max 0 char
Category :
Co Author :

In case of Co-Author, You may provide Username as per TMI records

Delete Reply

Are you sure you want to delete your reply beginning with '' ?

Delete Issue

Are you sure you want to delete your Issue titled: '' ?

Articles

Back

All Articles

Advanced Search ❮
Reset Filters
Search By:
Search by Text :
Press 'Enter' to add multiple search terms
Select Date:
FromTo
Category :
Sort By:
Relevance Date
PrevPreviousNextNext

'Due Date/Interest/Late Fee/Penalty for filing of GSTR 3B and GSTR 1 Due to COVID -19 Outbreak.'

Guest
GST filing extensions: interest, late fees and penalties suspended temporarily; reduced interest applies for delayed payments. Extended timelines allow delayed filing of specified monthly GST returns through the end of June 2020, covering both liability and outward-supplies returns; late fees and penalties are suspended for filings up to that date. Interest on the identified months' tax is not charged if paid by the extended cutoff, while a reduced interest rate applies where payments are made after the limited additional grace period for larger taxpayers. Statewise notifications govern implementation. (AI Summary)

Particulars

Taxpayers havingAnnual turnover less than 5 Crores

Taxpayershaving Annualturnover 5 crores or more

Relaxation for filing of GSTR 3Bfor the month of Feb, March, April, May 2020.

by last week of June 2020, i.e. by 30th June 2020

by last week of June 2020, i.e. by 30th June 2020 

Interest for Late payment of Tax for the month of Feb, March, April, May 2020.

No Interest till 30th June 2020

Interest @ 9% P.A. (Instead of 18%), if

tax paid after 15 days of due date.

Late Fee for filing of GSTR 3Bfor the month of Feb, March, April, May 2020.

No late fee till 30th June 2020

No late fee till 30th June 2020

Penalty for filing of GSTR 3Bfor the month of Feb, March, April, May 2020.

No Penalty till 30th June 2020

No Penalty till 30th June 2020

Relaxation for filing of GSTR 1for the month of March, April, May 2020.

by last week of June 2020, i.e. by 30th June 2020

by last week of June 2020, i.e. by 30th June 2020

Late Fee for filing of GSTR 1for the month of March, April, May 2020.

No late fee till 30th June 2020

No late fee till 30th June 2020

CAKapil Aggarwal 

Goods and Services Tax - GST
answers
Sort by
+ Add A New Reply
Hide
KASTURI SETHI on Apr 4, 2020

Dear Kapil Aggarwal Ji,

Good compilation. It is ready recknor. Pl. also mention Notification No. date for ready reference in future.

KASTURI SETHI on Apr 4, 2020

Date has been extended State-wise. Elaborate with latest notifications issued on 3.4.20.

+ Add A New Reply
Hide
Recent Articles