Introduction-
Due to COVID-19 pandemic, the government has provided some relief to the taxpayers in respect of Interest payment for filing Form GSTR 3B. These are notified vide
Notifications 51/2020 dated 24.06.2020-Relief in Payment of Interest to Normal Taxpayers filing Form GSTR-3B: -
1. Taxpayers having Aggregate Turnover more than Rs. 5 Crore. in preceding Financial Year-
|
S. No.
|
Tax Period
|
Due Date
|
No Interest payable
|
Period of Interest charged @ 9%
|
Period of Interest charged @ 18%
|
|
1.
|
February, 2020
|
20th March, 2020
|
Till 4th April, 2020
|
From 5th April to 24th June, 2020
|
From 25th June, 2020
|
|
2.
|
March, 2020
|
20th April, 2020
|
Till 5th May, 2020
|
From 6th May to 24th June, 2020
|
From 25th June, 2020
|
|
3.
|
April, 2020
|
20th May, 2020
|
Till 4th June, 2020
|
From 5th June to 24th June, 2020
|
From 25th June, 2020
|
|
4.
|
May, 2020
|
*27th June, 2020
|
Till 27th June, 2020
|
----
|
From 28th June, 2020
|
|
5.
|
June, 2020
|
20th July, 2020
|
Till 20th July, 2020
|
----
|
From 21st July, 2020
|
|
6.
|
July, 2020
|
20th August, 2020
|
Till 20th August, 2020
|
----
|
From 21st August, 2020
|
|
7.
|
August, 2020
|
20th September, 2020
|
Till 20th September, 2020
|
----
|
From 21st September, 2020
|
2. Taxpayers having Aggregate Turnover up to Rs. 5 Crore in preceding Financial year (Group A**)-
|
S. No.
|
Tax Period
|
Due Date
|
No Interest payable
|
Period of Interest charged @ 9%
|
Period of Interest charged @ 18%
|
|
1.
|
February, 2020
|
22nd March, 2020
|
Till 30th June, 2020
|
From 1st July to 30th September, 2020
|
From 1st October, 2020
|
|
2.
|
March, 2020
|
22nd April, 2020
|
Till 3rd July, 2020
|
From 4th July to 30th September, 2020
|
From 1st October, 2020
|
|
3.
|
April, 2020
|
22nd May, 2020
|
Till 6th July, 2020
|
From 7th July to 30th September, 2020
|
From 1st October, 2020
|
|
4.
|
May, 2020
|
*12th July, 2020
|
Till 12th September, 2020
|
From 13th September to 30th September, 2020
|
From 1st October, 2020
|
|
5.
|
June, 2020
|
22nd July, 2020
|
Till 23rd September, 2020
|
From 24th September to 30th September, 2020
|
From 1st October, 2020
|
|
6.
|
July, 2020
|
22nd August, 2020
|
Till 27th September, 2020
|
From 28th September to 30th September, 2020
|
From 1st October, 2020
|
|
7.
|
August, 2020
|
22nd September, 2020
|
Till 1st October, 2020
|
---
|
From 1st October, 2020
|
3. Taxpayers having Aggregate Turnover up to Rs. 5 Crore in preceding Financial year (Group B***)-
|
S. No.
|
Tax Period
|
Due Date
|
No Interest payable
|
Period of Interest charged @ 9%
|
Period of Interest charged @ 18%
|
|
1.
|
February, 2020
|
24th March, 2020
|
Till 30th June, 2020
|
From 1st July to 30th September, 2020
|
From 1st October, 2020
|
|
2.
|
March, 2020
|
24th April, 2020
|
Till 5th July, 2020
|
From 6th July to 30th September, 2020
|
From 1st October, 2020
|
|
3.
|
April, 2020
|
24th May, 2020
|
Till 9th July, 2020
|
From 10th July to 30th September, 2020
|
From 1st October, 2020
|
|
4.
|
May, 2020
|
*14th July, 2020
|
Till 15th September, 2020
|
From 16th September to 30th September, 2020
|
From 1st October, 2020
|
|
5.
|
June, 2020
|
24th July, 2020
|
Till 25th September, 2020
|
From 26th September to 30th September, 2020
|
From 1st October, 2020
|
|
6.
|
July, 2020
|
24th August, 2020
|
Till 29th September, 2020
|
From 30th September to 30th September, 2020
|
From 1st October, 2020
|
|
7.
|
August, 2020
|
24th September, 2020
|
Till 3rd October, 2020
|
---
|
From 3rd October, 2020
|
* Extended Due Date
** Group A- Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep
*** Group B- Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi