Dated 6th April, 2020
Extension of Due Date* |
|||||
Month |
Turnover |
GSTR-3B - Due date |
Rate of Interest |
GSTR-1 |
Late Fees |
Feb-20 |
More than 5 cr |
24th June 2020 |
Nil- Till 4th April 2020. Thereafter 9% p.a. will be charged. |
30th June 2020 |
Waived |
More than 1.5 cr |
29th June 2020 |
Nil |
|||
Upto 1.5 cr |
30th June 2020 |
Nil |
|||
Mar-20 |
More than 5 cr |
24th June 2020 |
Nil- Till 5th May. Thereafter 9% p.a. will be charged. |
||
More than 1.5 cr |
29th June 2020 |
Nil |
|||
Upto 1.5 cr |
3rd July 2020 |
Nil |
|||
Apr-20 |
More than 5 cr |
24th June 2020 |
Nil- Till 4th June 2020 thereafter 9% p.a. will be charged |
||
More than 1.5 cr |
30th June 2020 |
Nil |
|||
Upto 1.5 cr |
6th July 2020 |
Nil |
|||
May-20 |
More than 5 cr |
27th June 2020 |
Nil |
||
Upto 5 cr |
12th/14th July 2020 |
Nil |
*Due dates for furnishing FORM GSTR-3B for themonths of February, March and April, 2020 has not beenextended. In case the returns in FORM GSTR-3B for the said months are not furnished on or before 24th day of June, 2020 then interest at 18% per annum shall be payable from the due date of return, till the date on which the return is filed.
1Notification number- 30/2020 dated April 3, 2020
2Notification number – 35/2020-GST dated April 3, 2020
3Notification number- 31,32,33,36/2020-GST dated April 3, 2020
4Notification number- 34/2020-GST dated April 3, 2020
5Circular No 136.06.2020 dated April 3, 2020
BT Associates is a premier indirect tax consultant in kolkata, delivering high quality services to client in the area of indirect taxation.GST idea is a unit of BT Associates formed to share knowledge on stakeholders. We cover entire gamut from technical papers to recent development including IT under GST
BT Associates is a premier indirect tax consultant in kolkata, delivering high quality services to client in the area of indirect taxation.GST idea is a unit of BT Associates formed to share knowledge on stakeholders. We cover entire gamut from technical papers to recent development including IT under GST
BT Associates
Call: 033 2534-2717 /
033 6451-8729
Mail: enquiry@btassociate.com