Interest and Late fees Schedule for GSTR-3B & GSTR-1 from month February 2020 to June 2020

Know Interest and Late Fees applicable in case you Missed filing GSTR 3B & GSTR 1 by due dates

Return Month Turnover Original
Due date
Extended due date Interest Late Fee
GSTR 3B Feb- 2020 Less Than Rs 1.5 Crore 24-03-2020 30-06-2020 Nil till extended due date & thereafter @9% till 30.09.2020. Waived till the extended due date but after that will be levied from the original due date.
GSTR 3B March 2020 Less Than Rs 1.5 Crore 24-04-2020 03-07-2020 Nil till extended due date & thereafter @9% till 30.09.2020. Waived till the extended due date but after that will be levied from the original due date.
GSTR 3B April 20 Less Than Rs 1.5 Crore 24-05-2020 06-07-2020 Nil till extended due date & thereafter @9% till 30.09.2020. Waived till the extended due date but after that will be levied from the original due date.
GSTR 3B May 20 Less Than Rs 1.5 Crore 14-07-2020 30-09-2020 Interest waived Up to extended due date. Late fee waived up to extended due date.
GSTR 3B June 20 Less Than Rs 1.5 Crore 24-07-2020 30-09-2020 Interest waived Up to extended due date Late fee waived up to extended due date.
GSTR 3B July 20 Less Than Rs 1.5 Crore 24-08-2020 30-09-2020 Interest waived Up to extended due date Late fee waived up to extended due date.
GSTR 3B February 20 More Than Rs 1.5 Crores but up to 5 Crores 24-03-2020 29-06-20 Nil till extended due date & thereafter @9% till 30.09.2020. Waived till the Extended due date but after that will be levied from the original
GSTR 3B March 20 More Than Rs 1.5 Crores but up to 5 Crores 24-04-2020 29-06-2020 Nil till extended due date & thereafter @9% till 30.09.2020. Waived till the Extended due date but after that will be levied from the original
GSTR 3B April 20 More Than Rs 1.5 Crores but up to 5 Crores 24-05-2020 30-06-2020 Nil till extended due date & thereafter @9% till 30.09.2020. Waived till the Extended due date but after that will be levied from the original
GSTR 3B May 20 More Than Rs 1.5 Crores but up to 5 Crores 14-07-2020 30-09-2020 Interest waived Up to extended due date. Late fee waived up to extended due date.
GSTR 3B June 20 More Than Rs 1.5 Crores

but up to 5 Crores

24-07-2020 30-09-2020 Interest waived Up to extended due date. Late fee waived up to extended due date.
GSTR 3B July 20 More Than Rs 1.5 Crores but up to 5 Crores 24-08-2020 30-09-2020 Interest waived Up to extended due date. Late fee waived up to extended due date.
GSTR 3B February 20 More than Rs 5 crores 20-03-2020 24-06-2020 Nil for first 15 Days from the original due date, and @9% till extended due date Waived till the Extended due date but after that will be levied from the original due date.
GSTR 3B March 20 More than Rs 5 crores 20-04-2020 24-06-2020 Nil for first 15 Days from the original due date, and @9% till extended due date Waived till the Extended due date but after that will be levied from the original due date.
GSTR 3B April 20 More than Rs 5 crores 20-05-2020 24-06-2020 Nil for first 15 Days from the original due date, and @9% till extended due date Waived till the Extended due date but after that will be levied from the original due date.
GSTR 3B May 20 More than Rs 5 crores 27-06-2020 No extension No Relief provided No Relief provided
GSTR 3B June 20 More than Rs 5 crores 20-07-2020 No extension No Relief provided No Relief provided
GSTR 3B July 20 More than Rs 5 crores 20-08-2020 No extension No Relief provided No Relief provided
GSTR 1 February 20 Monthly 11-03-2020 No extension NA Waived till extended due date.
GSTR 1 March 20 Monthly 11-04-2020 30-06-2020 NA Waived till extended due date.
GSTR 1 April 20 Monthly 11-05-2020 30-06-2020 NA Waived till extended due date.
GSTR 1 May 20 Monthly 11-06-2020 30-06-2020 NA Waived till extended due date.
GSTR 1 January – March 2020 Quarterly 30-04-2020 30-06-2020 NA Waived till extended due date.

Author Bio

Qualification: CA in Practice
Company: GUPTA BAJAJ & ASSOCIATES
Location: KANPUR, Uttar Pradesh, IN
Member Since: 01 Jun 2020 | Total Posts: 9
I am the Managing Partner of Gupta Bajaj & Associates. Our belief is to maintain long term relationship with our clients by providing prompt and quality services. We provide services in the field of Auditing, Accounting, Outsourcing, Taxation (Direct & Indirect), Secretarial Compliance and a View Full Profile

My Published Posts

More Under Goods and Services Tax

6 Comments

  1. MANISH GANDHI says:

    Sir, on going through due dates, it is noticed tghat relevant notification is not mentioned.
    It is to clear that Notification No. 32/2020 –Central Tax dt. 03.04.2020 & 52/2020 –Central Tax dt. 24.06.2020 are for waiver/reduction of late fee not for extension of due dates. Both notifications not talks about extension. Please check it to avoid ambiguity.

  2. Suvendu panigrahi says:

    Month Of June-2020 above 5 crore GSTR3 FILING Date-
    Gst Portal Slowing June -2020 GSTR3filing Date :23.09.2020 Please confirm that

  3. Haris says:

    In GST Portal for the Month of June-2020 GSTR-1 Return we Filed on 24.07.2020 they are charge Late Fee but as per notification its waived off How they may charge

Leave a Comment

Your email address will not be published. Required fields are marked *

Search Posts by Date

September 2020
M T W T F S S
 123456
78910111213
14151617181920
21222324252627
282930