Summary of important dates for furnishing GSTR 3B
- 1. Particulars Last Date Particulars Last Date Having T/o more than 5 crores 20/03/2020 First 15 Days - Nil Thereafter - 9% 24/06/2020 24/06/2020 20/04/2020 First 15 Days - Nil Thereafter - 9% 24/06/2020 24/06/2020 Having T/o more than 1.5 and up to 5 Crores Up to 29/06 - Nil Thereafter - 9% 30/09/2020 29/06/2020 Up to 29/06 - Nil Thereafter - 9% 30/09/2020 29/06/2020 Having T/o up to 1.5 Crores Up to 30/06 - Nil Thereafter - 9% 30/09/2020 30/06/2020 Up to 03/07 - Nil Thereafter - 9% 30/09/2020 03/07/2020 Particulars Last Date Particulars Last Date Having T/o more than 5 crores 20/05/2020 First 15 Days - Nil Thereafter - 9% 24/06/2020 24/06/2020 27/06/2020 Nil 30/09/2020 30/09/2020 Having T/o more than 1.5 and up to 5 Crores Up to 30/06 - Nil Thereafter - 9% 30/09/2020 30/06/2020 Nil 30/09/2020 30/09/2020 Having T/o up to 1.5 Crores Up to 06/07 - Nil Thereafter - 9% 30/09/2020 06/07/2020 Nil 30/09/2020 30/09/2020 Particulars Last Date Particulars Last Date Having T/o more than 5 crores 20/07/2020 Nil 30/09/2020 30/09/2020 20/08/2020 Nil 30/09/2020 30/09/2020 Having T/o more than 1.5 and up to 5 Crores C1 - 22/07/2020* C2 - 24/07/2020* Nil 30/09/2020 30/09/2020 Nil 30/09/2020 30/09/2020 Having T/o up to 1.5 Crores Nil 30/09/2020 30/09/2020 Nil 30/09/2020 30/09/2020 Notes: 2. For tax payers having turnover up to Rs. 5 Crore, the C1 & C2 category states for actual due date are as follows: Class of Registered Person Interest ConcessionActual Due Date February 2020 March 2020 Actual Due Date Interest ConcessionLast Date for Penalty Waiver Last Date for Penalty Waiver Last Date for Penalty Waiver Actual Due Date Interest Concession Last Date for Penalty Waiver April 2020 Actual Due Date Interest Concession C1 - 12/07/2020* C2 - 14/07/2020* C1 - 22/08/2020* C2 - 24/08/2020* Class of Registered Person May 2020 July 2020 Actual Due Date Interest Concession Last Date for Penalty Waiver SHAH JAIN & ASSOCIATES Chartered Accountants Tel: +91 8655 030 411 | Email: office@shahjain.com Summary of Important dates for furinshing of GSTR - 3B Class of Registered Person 1. If the return is not filed withing the specified last date. Interest will be levied @18% p.a. from the actul due date and Late Fee will also be levied at applicable rates June 2020 Interest ConcessionActual Due Date Last Date for Penalty Waiver C1 - 22/03/2020* C2 - 24/03/2020* C1 - 22/04/2020* C2 - 24/04/2020* C1 - Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep C2 - 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 C1 - 22/05/2020* C2 - 24/05/2020*