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of <h1>Punjab GST Act Amended: New Interest Rates for Late GSTR-3B Filings in 2020 Announced.</h1> The Government of Punjab has amended Notification No. S.O.24, dated June 30, 2017, under the Punjab Goods and Services Tax Act, 2017. This amendment, effective from March 20, 2020, specifies the interest rates applicable for late filing of GSTR-3B returns. For taxpayers with a turnover above 5 crores, the interest rate is nil for the first 15 days post due date and 9% thereafter for returns due in February to April 2020. For those with turnover between 1.5 to 5 crores, and up to 1.5 crores, the interest rate is nil if returns are filed by specified dates in June and July 2020.
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