Decoding of Notification For Extention In Due Dates of GSTR-3B From February, 2020 To July, 2020
In the times of COVID-19 Pandemic, government has brought numerous notifications to provide relief to taxpayers. One of the most discussed and confusing notification is Notification 51/2020 dated 24 Jun 2020. The said notification deals with EXTENDED DATE OF FILING OF GST RETURN-3B for the period February,2020 to July,2020 (including interest Liability and Late Fee).
The author has hereby decoded the same and tabulated below a simplified version of the same.
Category-1: For All States
| Annual Turnover in Prece eding FY | GST RETURN | Relevant Month | Due Date in Regular Course | Extended Date | Interest rate (from extended date till Max. Date) | Max. date |
| More than Rs. 5 crores | GSTR-3B | Feb-20 | 20-Mar-20 | 4-Apr-20 | 9% | 24-Jun-20 |
| Mar-20 | 20-Apr-20 | 5-May-20 | 9% | 24-Jun-20 |
Category-2: Applicable for the states of Category-2
| Annual Turnover in Preceeding FY | GST RETURN | Relevant Month | Due Date in Regular Course | Extended Date | Interest rate (from extended date till Max. Date) | Max. date |
| Rs. 5 crores or less | GSTR-3B | Feb-20 | 20-Mar-20 | 30-Jun-20 | 9% | 30-Sep-20 |
| Mar-20 | 20-Apr-20 | 03-Jul-20 | 9% | 30-Sep-20 | ||
| Apr-20 | 20-May-20 | 06-Jul-20 | 9% | 30-Sep-20 | ||
| May-20 | 20-Jun-20 | 12-Sep-20 | 9% | 30-Sep-20 | ||
| Jun-20 | 20-Jul-20 | 23-Sep-20 | 9% | 30-Sep-20 | ||
| Jul-20 | 20-Aug-20 | 27-Sep-20 | 9% | 30-Sep-20 |
Category-3: Applicable for the states of Category-3
| Annual Turnover in Preceeding FY | GST RETURN | Relevant Month | Due Date in Regular Course | Extended Date | Interest rate (from extended date till Max. Date) | Max. date |
| Rs. 5 crores or less | GSTR-3B | Feb-20 | 20-Mar-20 | 30-Jun-20 | 9% | 30-Sep-20 |
| Mar-20 | 20-Apr-20 | 5-Jul-20 | 9% | 30-Sep-20 | ||
| Apr-20 | 20-May-20 | 9-Jul-20 | 9% | 30-Sep-20 | ||
| May-20 | 20-Jun-20 | 15-Sep-20 | 9% | 30-Sep-20 | ||
| Jun-20 | 20-Jul-20 | 25-Sep-20 | 9% | 30-Sep-20 | ||
| Jul-20 | 20-Aug-20 | 29-Sep-20 | 9% | 30-Sep-20 |
Note:
1. No interest liability will arise in case GSTR-3B is filed on or before respective extended date as mentioned above
2. Interest rate will be charged @ 18% if GSTR-3B is filed after respective extended date as mentioned above
3. Category 2 States Include- Chhattisgarh, MP, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu, Dadar & Nagar Haveli, Puducherry, Andaman & Nicobar, Lakshadweep
4. Category 3 States Include- HP, Punjab, Uttarakhand, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, WB, Jharkhand, Odhisa, J&K, Ladakh, Chandigarh and DELHI
Disclaimer: The information contained in this document is intended solely for dissemination of information and doesn’t aim at soliciting work in any manner. Though meticulous care has been taken but the author assumes no liability in respect of any loss/damage incurred while acting on the basis of information provided. The author is a Practicing CHARTERED ACCOUNTANT under the name and style of AKSHAY AGGARWAL & CO as PARTNER and can be reached at NEHA.AKAC@GMAIL.COM or texted at +91-8595688842.
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