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GSTR-3B Due Dates Chart as on 24-06-2020

Priyesh Mamnani
GSTR 3B filing deadlines: staggered interest and late fee waivers with restricted input tax credit for delayed historical returns. The document sets staggered GSTR 3B due dates and conditional relief by turnover and state groupings, specifying limited interest waiver periods with subsequent higher interest accrual, late fee waiver windows, and commencement dates for ordinary interest and late fees. It distinguishes per day late fees for taxable and nil returns, prescribes a capped late fee for certain historical returns filed within a remedial period, and states that taxpayers filing those historical returns cannot claim Input Tax Credit for specified prior years, necessitating cash payment of tax. (AI Summary)

GSTR-3B

GSTR-3B for the Taxpayer whose turnover is more than 5 crores in preceding financial year. 

Tax PeriodDue DateInterest waived off TillDate from Interest 9% “p.a” till date 24th June,2020

Date from Interest 18% “p.a” till date of actual payment

 Late fees waived off till Late fees from date If return not filed by the date specified
February-202020-03-202004-04-202005-04-202025-06-202024-06-202021-03-2020
March-202020-04-202005-05-202006-05-202025-06-202024-06-202021-04-2020
April-202020-05-202004-06-202005-06-202025-06-202024-06-202021-05-2020
May-202027-06-202027-06-2020       –28-06-202027-06-202028-06-2020
June-202020-07-202020-07-2020       –21-07-202020-07-202021-07-2020
July-202020-08-202020-08-2020       –21-08-202020-08-202021-08-2020
August-202020-09-202020-09-2020       –21-09-202020-09-202021-09-2020

GSTR-3B for the Taxpayer whose turnover is upto 5 crores in preceding financial year (Group-A).

( States Covered : Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep)

Tax PeriodDue DateInterest waived off Till

Date from Interest 9% “p.a” till date 30th September,2020

Date from Interest 18% “p.a” till date of actual payment

 Late fees waived off till Late fees from date If return not filed by the date specified
February-202022-03-202030-06-202001-07-202001-10-202030-06-202023-03-2020
March-202022-04-202003-07-202004-07-202001-10-202003-07-202023-04-2020
April-202020-05-202006-07-202007-07-202001-10-202006-07-202021-05-2020
May-202012-07-202012-09-202013-09-202001-10-202012-09-202013-07-2020
June-202020-07-202023-09-202024-09-202001-10-202023-09-202021-07-2020
July-202020-08-202027-09-202028-09-202001-10-202027-09-202021-08-2020
August-202001-10-202001-10-2020–02-10-202001-10-202002-10-2020

GSTR-3B for the Taxpayer whose turnover is upto 5 crores in preceding financial year (Group-B).

( States Covered : Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi)

Tax PeriodDue DateInterest waived off Till

Date from Interest 9% “p.a” till date 30th September,2020

Date from Interest 18% “p.a” till date of actual payment

 Late fees waived off till Late fees from date If return not filed by the date specified
February-202024-03-202030-06-202001-07-202001-10-202030-06-202025-03-2020
March-202024-04-202005-07-202006-07-202001-10-202005-07-202025-04-2020
April-202024-05-202009-07-202010-07-202001-10-202009-07-202025-05-2020
May-202014-07-202015-09-202016-09-202001-10-202015-09-202015-07-2020
June-202024-07-202025-09-202026-09-202001-10-202025-09-202025-07-2020
July-202024-08-2020

29-09-2020

30-09-202001-10-2020

29-09-2020

25-08-2020
August-202003-10-202003-10-2020        –04-10-202003-10-202004-10-2020

Important Notes:

  1. In case of tax liability late fees for delayed filing of GSTR-3B is ₹ 25 (CGST) and ₹ 25 (SGST) i.e Total ₹ 50 per day.
  2. In case of nil liability late fees for delayed filing of GSTR-3B is ₹ 10 (CGST) and ₹ 10 (SGST) i.e Total ₹ 20 per day.
  3. The registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date and furnishes the said return between the period from 01st day of July, 2020 to 30th day of September, 2020.” then late fee payable for the same as follows
    ParticularsLate fees Payable
    In case of Nil liabilityNil
    In case any tax payableMaximum cap of ₹ 250 (CGST) and ₹ 250 (SGST) i.e Total ₹ 500 per return.
  4. The person covered in point no. 3 cannot avail Input Tax Credit for the year 2017-18, 2018-19 because time limit for availment of ITC for both the years has been expired. This means the whole tax is to be paid in cash.
Goods and Services Tax - GST
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