The Financial Year 2020-21 has been a very unusual year since the inception of GST in terms of multiple extensions through various notifications. Vide this article we are providing the readers all the necessary information pertaining to GSTR-3B in respect of due date and the applicable late fees/ interest along with the relevant Notification Number for the Financial Year 2020-21. Having contain the needful at one place this article shall serve as a ready reckoner for FY 2020-21.

The compliances have been divided into three categories of taxpayers and the tables below are given separately for each category of taxpayer. Few egs are also given at the end of each table for same months to give you category wise comparison for better understanding.

For Taxpayers having an aggregate turnover of more than Rs. 5 Crore in the preceding FY

Tax Period Due Date~ Late Fees Relaxation Date* Interest Relaxation Date^ Relevant Notification
Apr 20 20-May-20 Nil upto 24-Jun-20 If filed till 30-Sep-20

– Zero if Nil

– Max 500/- otherwise

Nil upto 04-Jun-20

Thereafter 9% upto 24-Jun-20

~ 36/2020 dated 03 Apr 20

*52/2020 dated 24 Jun 20

*57/2020 dated 30 Jun 20

^51/2020 dated 24 Jun 20

 

May 20 27-Jun-20  

 

 

 

No relaxation

Usual Interest 18%

Jun 20 20-Jul-20
Jul 20 20-Aug-20
Aug 20 20-Sep-20  

 

No relaxation

Usual 20/- if Nil

50/- otherwise

Sep 20 20-Oct-20
Oct 20 20-Nov-20
Nov 20 20-Dec-20
Dec 20 20-Jan-21
Jan 21 20-Feb-21
Feb 21 20-Mar-21
Mar 21 20-Apr-21 Nil upto 05-May-21 9% upto 05-May-21 *09/2021 dated 01 May 21

^08/2021 dated 01 May 21

Where ~, *, ^ stands for Notification in respect of Due Date, Late Fees and Interest respectively

Egs on the above Table

Tax Period Filed on Late Fees Interest
Apr 20 05-Sep-20 Zero if Nil Figures

Otherwise 500/-

05-Jun-20 till 24-Jun-20 @9%

25-Jun-20 till 05-Sep-20 @18%

Jul 20 29-Sep-20 Zero if Nil Figures

Otherwise 500/-

21-Aug-20 till 29-Sep-20 @18%
Jul 20 01-Oct-20 21-Aug-20 till 01-Oct-20 @50/20 per day as the case may be 21-Aug-20 till 01-Oct-20 @18%
Mar 21 09-May-21 06-May-21 till 09-May-21 @50/20 per day as the case may be 21-Apr-21 till 05-May-21 @9%

06-May-21 till 09-May-21 @18%

For Taxpayers having an aggregate turnover of up to Rs. 5 Crore in the preceding FY whose principal place of business is in the states of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep

Tax Period Due Date~ Late Fees

Relaxation Date*

Interest

Relaxation Date^

Relevant Notification
Apr 20 22-May-20 Nil upto 06-Jul-20 If filed till 30-Sep-20

– Zero if Nil

– Max 500/- otherwise

Nil upto 06-Jul-20, thereafter 9% upto 30-Sep-20 ~ 36/2020 dated 03 Apr 20

*52/2020 dated 24 Jun 20

*57/2020 dated 30 Jun 20

^51/2020 dated 24 Jun 20

 

May 20 12-Jul-20 Nil upto 12-Sep-20 Nil upto 12-Sep-20, thereafter 9% upto 30-Sep-20
Jun 20 22-Jul-20 Nil upto 23-Sep-20 Nil upto 23-Sep-20, thereafter 9% upto 30-Sep-20
Jul 20 22-Aug-20 Nil upto 27-Sep-20 Nil upto 27-Sep-20, thereafter 9% upto 30-Sep-20
Aug 20 01-Oct-20  

 

No relaxation

Usual 20/- if Nil

50/- otherwise

 

 

No relaxation

Usual Interest 18%

~ 54/2020 dated 24 Jun 20
Sep 20 22-Oct-20
Oct 20 22-Nov-20
Nov 20 22-Dec-20
Dec 20 22-Jan-21
Jan 21 If monthly- 20th of Next month

If quarterly- 22nd Apr 21

Feb 21
Mar 21 If monthly- Nil upto 20-May-21

If quarterly- Nil upto 22-May-21

If monthly-

Nil upto 05-May-21, thereafter 9% upto 20-May-21

If quarterly-

Nil upto 07-May-21, thereafter 9% upto 22-May-21

*09/2021 dated 01 May 21

^08/2021 dated 01 May 21

Egs on the above Table

Tax Period Filed on Late Fees Interest
Apr 20 05-Sep-20 Zero if Nil Figures

Otherwise 500/-

07-Jul-20 till 05-Sep-20 @9%
Jul 20 29-Sep-20 28-Sep-20 to 29-Sep-20 @50/20 per day as the case may be 28-Sep-20 to 29-Sep-20 @9%
Jul 20 01-Oct-20 28-Sep-20 till 01-Oct-20 @50/20 per day as the case may be 28-Sep-20 to 30-Sep-20 @9%

01-Oct-20 to 01-Oct-20 @18%

Mar 21

Monthly

09-May-21 Nil 06-May-21 till 09-May-21 @9%

For Taxpayers having an aggregate turnover of up to Rs. 5 Crore in the preceding FY whose principal place of business is in the states of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi

Tax Period Due Date~ Late Fees

Relaxation Date*

Interest

Relaxation Date^

Relevant Notification
Apr 20 24-May-20 Nil upto 09-Jul-20 If filed till 30-Sep-20

– Zero if Nil

– Max 500/- otherwise

Nil upto 09-Jul-20, thereafter 9% upto 30-Sep-20 ~ 36/2020 dated 03 Apr 20

*52/2020 dated 24 Jun 20

*57/2020 dated 30 Jun 20

^51/2020 dated 24 Jun 20

May 20 14-Jul-20 Nil upto 15-Sep-20 Nil upto 15-Sep-20, thereafter 9% upto 30-Sep-20
Jun 20 24-Jul-20 Nil upto 25-Sep-20 Nil upto 25-Sep-20, thereafter 9% upto 30-Sep-20
Jul 20 24-Aug-20 Nil upto 29-Sep-20 Nil upto 29-Sep-20, thereafter 9% upto 30-Sep-20
Aug 20 03-Oct-20  

 

No relaxation

Usual 20/- if Nil

50/- otherwise

 

 

No relaxation

Usual Interest 18%

~ 54/2020 dated 24 Jun 20
Sep 20 24-Oct-20
Oct 20 24-Nov-20
Nov 20 24-Dec-20
Dec 20 24-Jan-21
Jan 21 If monthly- 20th of Next month

If quarterly- 24th Apr 21

Feb 21
Mar 21 If monthly- Nil upto 20-May-21

If quarterly- Nil upto 24-May-21

If monthly-

Nil upto 05-May-21, thereafter 9% upto 20-May-21

If quarterly-

Nil upto 09-May-21, thereafter 9% upto 24-May-21

*09/2021 dated 01 May 21

^08/2021 dated 01 May 21

Egs on the above Table

Tax Period Filed on Late Fees Interest
Apr 20 05-Sep-20 Zero if Nil Figures

Otherwise 500/-

10-Jul-20 till 05-Sep-20 @9%
Jul 20 29-Sep-20 Nil Nil
Jul 20 01-Oct-20 30-Sep-20 till 01-Oct-20 @50/20 per day as the case may be 30-Sep-20 to 30-Sep-20 @9%

01-Oct-20 to 01-Oct-20 @18%

Mar 21

Monthly

09-May-21 Nil 06-May-21 till 09-May-21 @9%

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Qualification: CA in Practice
Company: SANCHIT GUPTA & CO.
Location: DELHI, New Delhi, IN
Member Since: 25 Mar 2020 | Total Posts: 4

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