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
|
| 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 | |
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
|
| 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 | ||
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 |
| 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 | ||
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% |
Author Bio
Has the Govt. extended the concessional GST interest rates (i.e. 0% & 9%) beyond 29/09/2020?Pl confirm.
Dear Mr. Sudip, in the first wave of the pandemic in the year 2020, the concessional rates were available only till the dates mentioned above in the article. In addition to this, concession was also offered during the second wave of the pandemic in the year 2021 including the month of March 21 in the FY 20-21. You may kindly refer notification no. 18/2021 Central Tax dated 01 June 2021 for more details in respect of the concession available.