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

[Priyesh Mamnani]

GSTR-3B

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

Tax Period	Due Date	Interest waived off Till	Date 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-2020	20-03-2020	04-04-2020	05-04-2020	25-06-2020	24-06-2020	21-03-2020
March-2020	20-04-2020	05-05-2020	06-05-2020	25-06-2020	24-06-2020	21-04-2020
April-2020	20-05-2020	04-06-2020	05-06-2020	25-06-2020	24-06-2020	21-05-2020
May-2020	27-06-2020	27-06-2020	–	28-06-2020	27-06-2020	28-06-2020
June-2020	20-07-2020	20-07-2020	–	21-07-2020	20-07-2020	21-07-2020
July-2020	20-08-2020	20-08-2020	–	21-08-2020	20-08-2020	21-08-2020
August-2020	20-09-2020	20-09-2020	–	21-09-2020	20-09-2020	21-09-2020

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 Period	Due Date	Interest 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-2020	22-03-2020	30-06-2020	01-07-2020	01-10-2020	30-06-2020	23-03-2020
March-2020	22-04-2020	03-07-2020	04-07-2020	01-10-2020	03-07-2020	23-04-2020
April-2020	20-05-2020	06-07-2020	07-07-2020	01-10-2020	06-07-2020	21-05-2020
May-2020	12-07-2020	12-09-2020	13-09-2020	01-10-2020	12-09-2020	13-07-2020
June-2020	20-07-2020	23-09-2020	24-09-2020	01-10-2020	23-09-2020	21-07-2020
July-2020	20-08-2020	27-09-2020	28-09-2020	01-10-2020	27-09-2020	21-08-2020
August-2020	01-10-2020	01-10-2020	–	02-10-2020	01-10-2020	02-10-2020

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 Period	Due Date	Interest 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-2020	24-03-2020	30-06-2020	01-07-2020	01-10-2020	30-06-2020	25-03-2020
March-2020	24-04-2020	05-07-2020	06-07-2020	01-10-2020	05-07-2020	25-04-2020
April-2020	24-05-2020	09-07-2020	10-07-2020	01-10-2020	09-07-2020	25-05-2020
May-2020	14-07-2020	15-09-2020	16-09-2020	01-10-2020	15-09-2020	15-07-2020
June-2020	24-07-2020	25-09-2020	26-09-2020	01-10-2020	25-09-2020	25-07-2020
July-2020	24-08-2020	29-09-2020	30-09-2020	01-10-2020	29-09-2020	25-08-2020
August-2020	03-10-2020	03-10-2020	–	04-10-2020	03-10-2020	04-10-2020

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

   Particulars	Late fees Payable
   In case of Nil liability	Nil
   In case any tax payable	Maximum 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.