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TMI BlogGSTR-3B Due Dates Chart as on 24-06-2020X X X X Extracts X X X X X X X X Extracts X X X X ..... GSTR-3B Due Dates Chart as on 24-06-2020 - By: - Priyesh Mamnani - Goods and Services Tax - GST - Dated:- 30-6-2020 - - 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 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8% 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Nad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... u, 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 wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ived 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 21-08-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 020 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, Meg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... halaya, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... August-2020 03-10-2020 03-10-2020 04-10-2020 03-10-2020 04-10-2020 Important Notes: 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. In case of nil liability late fees for delayed filing of GSTR-3B is ₹ 10 (CGST) and ₹ 10 (SGS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T) i.e Total ₹ 20 per day. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in cash. - - Scholarly articles for knowledge sharing authors experts professionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... 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