Extended GSTR-3B Due Date For February to August 2020 (Tax Payer More than 5 crores )
Notification No:- 51/2020-Central Tax, Notification No:- 52/2020-Central Tax, Notification No:-54/2020–Central Tax dated 24.06.2020 and Notification No- 36/2020 dated 03.04.2020
Tax Payer More than 5 crores
| Tax Period Tax Payer More than 5 crores | Original Due Date | Extended Due Date | Late fee | No Interest if paid within 15 days of original due date | 9% Interest – after 15 days till Extended Compliance date | 18% Interest from Extended compliance Date |
| February -20 | 20.03.2020 | 24.06.2020 | NIL | 04.04.2020 | 05.04.2020 | 25.06.2020 |
| March | 20.04.2020 | 24.06.2020 | NIL | 05.05.2020 | 06.05.2020 | 25.06.2020 |
| 2020 | – | – | NIL | – | – | 25.06.2020 |
| April-20 | 20.05.2020 | 24.06.2020 | NIL | 04.06.2020 | 05.06.2020 | 25.06.2020 |
| May-20 | 20.06.2020 | 27.06.2020 | NIL | NA | NA | 28.06.2020 |
| June-20 | 20.07.2020 | 20.07.2020 | NIL | NA | NA | 21.07.2020 |
| July-20 | 20.08.2020 | 20.08.2020 | NIL | NA | NA | 21.08.2020 |
| August-20 | 20.09.2020 | 20.09.2020 | NIL | NA | NA | 21.09.2020 |
Extended GSTR-3B Due Date For February to August 2020
(Turnover Up to 5 Crore) -Notification No:- 52/2020-Central Tax, Notification No:-54/2020–Central Tax dated 24.06.2020
Group 1: Chattishgarh, Madhya Pradesh (MP), Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telegana, Daman Diu, Andhra Pradesh, Dadar & Nagar Haveli, Puduchery, Anadaman Nicobar Island, Lakshadweep
Group 2: Himachal Pradesh, Punjab, Haryana, Uttarakhand, Rajasthan, Uttar Pradesh (UP), Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Orissa, Jammu & Kashmir, Ladakh Chandigarh Delhi
Turnover Up to 5 Crore| Tax Period | Original Due Date | Compliance Date | Interest | |||
| Group-1 | Group-2 | Group-1 | Group-2 | Group-1 | Group-2 | |
| February -20 | 22.03.2020 | 24.03.2020 | 30.06.2020 | 30.06.2020 | Nil till 30.06.2020 9% till 30.09.2020 | Nil till 30.06.2020 9% till 30.09.2020 |
| March-20 | 22.04.2020 | 24.04.2020 | 03.07.2020 | 05.07.2020 | Nil till 03.07.2020 9% till 30.09.2020 | Nil till 05.07.2020 9% till 30.09.2020 |
| April-20 | 22.05.2020 | 24.05.2020 | 06.07.2020 | 09.07.2020 | Nil till 06.07.2020 9% till 30.09.2020 | Nil till 09.07.2020 9% till 30.09.2020 |
| May-20 | 22.06.2020 | 24.06.2020 | 12.09.2020 | 15.09.2020 | Nil till 12.09.2020 9% till 30.09.2020 | Nil till 15.09.2020 9% till 30.09.2020 |
| June-20 | 22.07.2020 | 24.07.2020 | 23.09.2020 | 25.09.2020 | Nil till 23.09.2020 9% till 30.09.2020 | Nil till 25.09.2020 9% till 30.09.2020 |
| July-20 | 22.08.2020 | 24.08.2020 | 27.09.2020 | 29.09.2020 | Nil till 27.09.2020 9% till 30.09.2020 | Nil till 29.09.2020 9% till 30.09.2020 |
| August-20 | 22.09.2020 | 24.09.2020 | 1.10.2020 | 3.10.2020 | Nil till 1.10.2020 18% thereafter | Nil till 3.10.2020 18% thereafter |
