Interest liability for filing Form GSTR-3B for Feb 2020 to April 2020

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Interest liability for filing Form GSTR-3B for Feb 2020 to April 2020

Overview : Interest Payable for filing Form GSTR-3B for Feb 2020 to April 2020 <br>

Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY

Tax period
(a)
Interest not payable,if filed by
(b)
Date from which interest is payable@ 9% till date of filing,if filed by 24th June, 2020
(c)
Date from which interest is payable@ 18% till date of filing,if not filed by 24th June, 2020
(d)
Feb, 2020
4th April, 2020
5th April, 2020
21st March, 2020
March, 2020
5th May, 2020
6th May, 2020
21st April, 2020
April, 2020
4th June, 2020
5th April, 2020
21st May, 2020

b. Taxpayers having aggregate turnover of > Rs. 1.5 crores and upto Rs. 5 crores in preceding FY

Tax period
(a)
Interest not payable,if filed by
(b)
Date from which interest is payable @18%, if not filed by dates in Column (b),for taxpayers falling in States/UT of Group 1
(c)
Date from which interest payable @18%, if not filed by dates in Column (b), for taxpayers falling in States/UT of Group 2
(d)
Feb, 2020
29th June, 2020
23rd March, 2020
25th March, 2020
March, 2020
29th June, 2020
23rd April, 2020
25th April, 2020
April, 2020
30th June, 2020
23rd May, 2020
25th May, 2020

c. Taxpayers having aggregate turnover of upto Rs. 1.5 crores in preceding FY

Tax period
(a)
Interest not payable,if filed by
(b)
Date from which interest is payable @18%, if not filed by dates in Column (b),for taxpayers falling in States/UT of Group 1
(c)
Date from which interest payable @18%, if not filed by dates in Column (b), for taxpayers falling in States/UT of Group 2
(d)
Feb, 2020
30th June, 2020
23rd March, 2020
25th March, 2020
March, 2020
03rd July, 2020
23rd April, 2020
25th April, 2020
April, 2020
06th July, 2020
23rd May, 2020
25th May, 2020

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Phone : 01141623205, 9990061912

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