| S.N. | Aggregate Turnover in the Preceding Financial Year | Rate of Interest | Period | Condition GSTR-3B should be filed on or before |
| 1 | more than rupees 5 crores | Zero interest for first 15 days from the original due date + there after interest rate @9% p.a. | February, March & April-2020 | 24th June 2020 |
| Normal Interest rate after due date | May-2020 | 27th June 2020 | ||
| 2 | more than rupees 1.5 crores and up to rupees five crores | Zero Interest | February & March-2020 | 29th June 2020 |
| Zero Interest | April-2020 | 30th June 2020 | ||
| 3 | up to rupees 1.5 crores | Zero Interest | February-2020 | 30th June 2020 |
| March-2020 | 03rd July 2020 | |||
| April-2020 | 6th July 2020 | |||
| 4 | Up To Rupees 5 crores only for the month of May-2020 | |||
| 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 | Normal Interest rate after due date | May-2020 | 12th July 2020 | |
| Princial 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 |
Normal Interest rate after due date | May-2020 | 14th July 2020 |
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