For taxpayers whose turnover for the previous year is more than 5 crore:
(GSTR 3B for February, March and April month)
file GSTR 3B within original due date + 15 days with no late fees and interest
file GSTR 3B after above specified date but on or before 24th June 2020 with 9% interest rate
file GSTR 3B after 24th June 2020 with full interest rate @18% and late fees calculated from the original due date
2. For taxpayers whose turnover for the previous year is less than 5 crore and more than 1.5 crore
file GSTR 3B for the month of February and March on or before 29th June, 2020
file GSTR 3B for the month of April on or before 30th June, 2020
(Note: Filling GSTR 3B after above specified date will leads to full late fees with interest from the original due date)
3. For taxpayers whose turnover for the previous year is less than 1.5 crore
file GSTR 3B for the month of February on or before 30th June, 2020
file GSTR 3B for the month of March on or before 3rd July, 2020
file GSTR 3B for the month of April on or before 6th July, 2020
4. For composition taxpayers filling GSTR 1 for quarter ending March, 2020 need to file on or before 30th June, 2020 without paying any late fees
5. Details of payment of self-assessed tax in FORM GST CMP08 for the quarter ending 31st March, 2020 till the 7th day of July, 2020 and filing FORM GSTR-4 for the financial year ending 31st March, 2020 till the 15th day of July, 2020.
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