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Home  Articles Goods and Services Tax - GST Kapil Aggarwal Experts This
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"Due Date/Interest/Late Fee/Penalty for filing of GSTR 3B and GSTR 1 Due to COVID -19 Outbreak." |
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"Due Date/Interest/Late Fee/Penalty for filing of GSTR 3B and GSTR 1 Due to COVID -19 Outbreak." |
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Particulars
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Taxpayers having Annual turnover less than 5 Crores
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Taxpayers having Annual turnover 5 crores or more
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Relaxation for filing of GSTR 3B for the month of Feb, March, April, May 2020.
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by last week of June 2020, i.e. by 30th June 2020
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by last week of June 2020, i.e. by 30th June 2020
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Interest for Late payment of Tax for the month of Feb, March, April, May 2020.
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No Interest till 30th June 2020
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Interest @ 9% P.A. (Instead of 18%), if
tax paid after 15 days of due date.
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Late Fee for filing of GSTR 3B for the month of Feb, March, April, May 2020.
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No late fee till 30th June 2020
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No late fee till 30th June 2020
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Penalty for filing of GSTR 3B for the month of Feb, March, April, May 2020.
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No Penalty till 30th June 2020
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No Penalty till 30th June 2020
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Relaxation for filing of GSTR 1 for the month of March, April, May 2020.
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by last week of June 2020, i.e. by 30th June 2020
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by last week of June 2020, i.e. by 30th June 2020
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Late Fee for filing of GSTR 1 for the month of March, April, May 2020.
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No late fee till 30th June 2020
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No late fee till 30th June 2020
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CA Kapil Aggarwal
By: Kapil Aggarwal -
April 4, 2020
Discussions to this article
Dear Kapil Aggarwal Ji, Good compilation. It is ready recknor. Pl. also mention Notification No. date for ready reference in future.
Date has been extended State-wise. Elaborate with latest notifications issued on 3.4.20.
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