Relief in payment of interest to Taxpayers filing Form GSTR-3B
Due to COVID-19 pandemic and challenges faced by taxpayers, Government has extended dates for GST filings. These are notified vide Notifications 51 to 54/2020 dated 24.06.2020. A Circular No. 141/1/2020-GST dated 24th June, 2020 has also been issued in this regard.
a. Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY
Tax Period | Due Date | No Interest Payable till | Interest Payable @ 9% from & till | Interest Payable @ 18% from |
Feb, 2020 | 20th March, 2020 | 4th April, 2020 | 5th April to 24th June, 2020 | 25th June, 2020 |
March, 2020 | 20th April, 2020 | 5th May, 2020 | 6th May, to 24th June, 2020 | 25th June, 2020 |
April, 2020 | 20th May, 2020 | 4th June, 2020 | 5th June to 24th June, 2020 | 25th June, 2020 |
May, 2020 | 27th June, 2020 ( extended date for filing) | 27th June, 2020 | – | 28th June, 2020 |
b. Taxpayers having aggregate turnover up to Rs. 5 crores in preceding FY (Group A)
Tax Period | Due Date | No Interest Payable till | Interest payable @ 9% from & till | Interest payable @ 18% from |
Feb, 2020 | 22nd March, 2020 | 30th June, 2020 | 1st July to 30th Sept., 2020 | 1st Oct., 2020 |
March, 2020 | 22nd April, 2020 | 3rd July, 2020 | 4th July to 30th Sept., 2020 | 1st Oct., 2020 |
April, 2020 | 22nd May, 2020 | 6th July, 2020 | 7th July to 30th Sept., 2020 | 1st Oct., 2020 |
May, 2020 | 12th July, 2020 (extended date for filing) | 12th Sept., 2020 | 13th Sept., to 30th Sept., 2020 | 1st Oct., 2020 |
June, 2020 | 22nd July, 2020 | 23rd Sept., 2020 | 24th Sept., to 30th Sept., 2020 | 1st Oct., 2020 |
c. Taxpayers having aggregate turnover up to Rs. 5 crores in preceding FY (Group B)
Tax Period | Due Date | No Interest payable till | Interest payable @ 9% from & till | Interest payable @ 18% from |
Feb, 2020 | 24th March, 2020 | 30th June, 2020 | 1st July to 30th Sept., 2020 | 1st Oct., 2020 |
March, 2020 | 24th April, 2020 | 5th July, 2020 | 6th July to 30th Sept., 2020 | 1st Oct., 2020 |
April, 2020 | 24th May, 2020 | 9th July, 2020 | 10th July to 30th Sept., 2020 | 1st Oct., 2020 |
May, 2020 | 14th July, 2020 ( extended date for filing) | 15th Sept., 2020 | 16th Sept. to 30th Sept., 2020 | 1st Oct., 2020 |
June, 2020 | 24th July, 2020 | 25th Sept., 2020 | 26th Sept. to 30th Sept., 2020 | 1st Oct., 2020 |
Source: https://www.gst.gov.in/

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