GSTR-3B Updated Due Date as on 01-07-2020

The CBIC has extended various due dates under GST and also reduced the interest rate and late fees via issuing following Notifications:-

• 57/2020-Central Tax dated 30.06.2020
• 56/2020-Central Tax dated 27.06.2020
• 55/2020-Central Tax dated 27.06.2020
• 54/2020-Central Tax dated 27.06.2020
• 53/2020-Central Tax dated 27.06.2020
• 52/2020-Central Tax dated 27.06.2020.
• 51/2020-Central Tax dated 27.06.2020

We are compiling the above notifications in a table format:-

Due dates for GSTR-3B in these states (let's call it the Group A States)

[Group A:- Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman, and Nicobar Islands or Lakshadweep]

Due dates for GSTR-3B and Interest thereon for the Taxable Person having turnover in the preceding financial year up to Rs.5 Crore in Group A States:-
Months	Due Date	Interest at NIL rate		Interest at 9%		Interest at 18%
		From	To	From	To	From
Feb 2020	22-03-2020	23-03-2020	30-06-2020	01-07-2020	30-09-2020	01-10-2020
Mar 2020	22-04-2020	23-04-2020	03-07-2020	04-07-2020	30-09-2020	01-10-2020
Apr 2020	22-05-2020	23-05-2020	06-07-2020	07-07-2020	30-09-2020	01-10-2020
May 2020	12-07-2020	11-07-2020	12-09-2020	13-09-2020	30-09-2020	01-10-2020
Jun 2020	24-07-2020	25-07-2020	23-09-2020	24-09-2020	30-09-2020	01-10-2020
Jul 2020	24-08-2020	25-08-2020	27-09-2020	28-09-2020	30-09-2020	01-10-2020

Due dates for GSTR-3B and Late Fee thereon of Taxable Person having turnover in the preceding financial year up to Rs.5 Crore in Group A states:-
Months	Due Date	Nil Late Fee		Late Fee at Rs.50/- day*		Maximum Late Fee Rs.500
		From	To	From	To	Up to
Feb 2020	22-03-2020	23-03-2020	30-06-2020	01-07-2020	30-09-2020	30-09-2020
Mar 2020	22-04-2020	23-04-2020	03-07-2020	04-07-2020	30-09-2020	30-09-2020
Apr 2020	22-05-2020	23-05-2020	06-07-2020	07-07-2020	30-09-2020	30-09-2020
May 2020	12-07-2020	11-07-2020	12-09-2020	13-09-2020	30-09-2020	30-09-2020
Jun 2020	24-07-2020	25-07-2020	23-09-2020	24-09-2020	30-09-2020	30-09-2020
Jul 2020	24-08-2020	25-08-2020	27-09-2020	28-09-2020	30-09-2020	30-09-2020

*If tax payable is Nil, late fee stands waived till the specified date.

Due dates for GSTR-3B in these states (let's call it the Group B States):- 

[Group B:- Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of J&K, Ladakh, Chandigarh or Delhi]

Due dates for GSTR-3B of Taxable Person having turnover in the preceding financial year up to Rs.5 Crore in above states
`	Due Date	Interest at NIL rate		Interest at 9%		Interest at 18%
		From	To	From	To	From
Feb 2020	24-03-2020	25-03-2020	30-06-2020	01-07-2020	30-09-2020	01-10-2020
Mar 2020	24-04-2020	25-04-2020	05-07-2020	06-07-2020	30-09-2020	01-10-2020
Apr 2020	24-05-2020	25-05-2020	09-07-2020	10-07-2020	30-09-2020	01-10-2020
May 2020	14-07-2020	15-07-2020	15-09-2020	16-09-2020	30-09-2020	01-10-2020
Jun 2020	24-07-2020	25-07-2020	25-09-2020	26-09-2020	30-09-2020	01-10-2020
Jul 2020	24-08-2020	25-08-2020	29-09-2020	30-09-2020	30-09-2020	01-10-2020

 

Due dates for GSTR-3B and Late Fee thereon of Taxable Person having turnover in the preceding financial year up to Rs.5 Crore in above states
Months	Due Date	Nil Late Fee		Late Fee at Rs.50/- day*		Maximum Late Fee Rs.500
		From	To	From	To	Up to
Feb 2020	24-03-2020	25-03-2020	30-06-2020	01-07-2020	30-09-2020	30-09-2020
Mar 2020	24-04-2020	25-04-2020	05-07-2020	06-07-2020	30-09-2020	30-09-2020
Apr 2020	24-05-2020	25-05-2020	09-07-2020	10-07-2020	30-09-2020	30-09-2020
May 2020	14-07-2020	15-07-2020	15-09-2020	16-09-2020	30-09-2020	30-09-2020
Jun 2020	24-07-2020	25-07-2020	25-09-2020	26-09-2020	30-09-2020	30-09-2020
Jul 2020	24-08-2020	25-08-2020	29-09-2020	30-09-2020	30-09-2020	30-09-2020

*If the tax payable is Nil, late fee stands waived till the specified date.

For turnover in preceding financial year exceeding Rs. 5 Crore:-

Due dates for GSTR-3B and Late Fee thereon of Taxable Person having turnover in the preceding financial year exceeding Rs.5 Crore
Months	Due Date	Nil Late Fee		Late Fee at Rs.50/- day*		Maximum Late Fee Rs.500
		From	To	From	To	Up to
Feb 2020	20-03-2020	21-03-2020	24-06-2020	25-06-2020	30-09-2020	30-09-2020
Mar 2020	20-04-2020	21-04-2020	24-06-2020	25-06-2020	30-09-2020	30-09-2020
Apr 2020	20-05-2020	21-05-2020	24-06-2020	25-06-2020	30-09-2020	30-09-2020
May 2020	27-06-2020	N/A	N/A	28-06-2020	30-09-2020	30-09-2020
Jun 2020	20-07-2020	N/A	N/A	21-07-2020	30-09-2020	30-09-2020
Jul 2020	20-08-2020	N/A	N/A	21-08-2020	30-09-2020	30-09-2020

*If the tax payable is Nil, late fee stands waived till the specified date

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