GSTR- 3B Extended Due Dates

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Taxpayers having aggregate turnover > Rs 5 crore in preceding financial year

Taxpayers having aggregate turnover up to Rs. 5 crores in preceding financial year

i. For Group A States

ii. For Group B states

Late Fee Relief to Normal Taxpayers for GSTR-3B

i. Taxpayers having aggregate turnover exceeding Rs. 5 Cr. in preceding FY

ii. Taxpayers having aggregate turnover up to Rs. 5 crores in preceding FY

Taxpayers having aggregate turnover exceeding Rs 5 crore in preceding financial year

Taxable period Due date Nil interest payable time limit Interest payable @9% time period Interest payable @18% time limit
Feb 2020 20 march 2020 4 April 2020 5 April to 24 June 2020 25 June, 2020
March 2020 20 April 2020 5 may 2020 6 may to 24 June 2020 25  June, 2020
April 2020 20 may 2020 4 June 2020 5 June to 24 June 2020 25 June, 2020
May 2020 27 June 2020( revised due date) 27 June 2020 – 28 June, 2020

Taxpayers having aggregate turnover up to Rs. 5 crores in preceding financial year

  1. For Group A State
Taxable period Due date Nil interest payable time limit Interest payable @9% time period Interest payable @18% time limit
Feb 2020 22 March, 2020 30 June 2020 1 July 2020 to 30 slept 2020 1 oct 2020
March 2020 22 April, 2020 3 July 2020 4 July 2020 to 30 sept 2020 1 oct 2020
April 2020 22 may, 2020 6 July 2020 7 July 2020 to 30 sept 2020 1 oct 2020
May 2020 12 July, 2020 (extended date for filing) 12 September 2020 13 sept 2020 to 30 sept 2020 1 oct 2020
June 2020 22 July, 2020 23 September 2020 24 sept 2020 to 30 sept 2020 1 oct 2020

Group A States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Pondicherry, Andaman and Nicobar Islands, Lakshadweep

  1. For Group B states
Taxable period Due date Nil interest payable time limit Interest payable @9% time period Interest payable @18% time limit
Feb 2020 24 march 2020 30 June 2020 1 July to 30 sept 2020 1 oct 2020
March 2020 24 April 2020 5 July 2020 6 July to 30 sept 2020 1 oct 2020
April 2020 24 may 2020 9 July 2020 10 July to 30 sept 2020 1 oct 2020
May 2020 14 July 2020 (extended date for filing) 15 sept 2020 16 sept to 30 sept 2020 1 oct 2020
June 2020 24 July 2020 25 sept 2020 26 sept to 30 sept 2020 1 oct 2020

Himachal Pradesh, Uttarakhand, Haryana, Punjab, Rajasthan, Arunachal Pradesh Uttar Pradesh, Bihar, Sikkim, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi

Late Fee Relief to Normal Taxpayers for GSTR-3B

  1. Taxpayers having aggregate turnover exceeding Rs. 5 Cr. in preceding FY
Taxable period Late fees waived if return filed on or before
Feb, 2020 24th June, 2020
March, 2020 24th June, 2020
April, 2020 24th June, 2020
May, 2020 27th June, 2020
  1. Taxpayers having aggregate turnover up to Rs. 5 crores in preceding FY
Taxable period Late fees exemption date For Group A states Late fees exemption date For Group B states
Feb 2020 30 June 2020 30 June 2020
March 2020 3 July 2020 5 July 2020
April 2020 6 July 2020 9 July 2020
May 2020 12 sept 2020 15 sept 2020
June 2020 23 sept 2020 25 sept 2020
July 2020 27 sept 2020 29 sept 2020

 

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