| Summarized Due Dates of GSTR-3B | ||||||
| S. N. | State | Aggregate Turnover in the Preceding Financial Year | Period/Month | Extended Due Date | Rate of Interest | Late Fee |
| 1 | Whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep. | Up To Rupees 5 Crores | February-2020 | June 30, 2020 | Zero Interest till Extended Due Date, there after Interest Rate @9% p.a. till 30-09-2020. | Zero till Extended Due Date but there after that will be Levied from the Original Due Date. |
| March-2020 | July 3, 2020 | |||||
| April-2020 | July 6, 2020 | |||||
| May-2020 | September 12, 2020 | |||||
| June-2020 | September 23, 2020 | |||||
| July-2020 | September 27, 2020 | |||||
| August-2020 | October 1, 2020 | No Change | No Change | |||
| 2 | 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 or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi. | February-2020 | June 30, 2020 | Zero Interest till Extended Due Date, there after Interest Rate @9% p.a. till 30-09-2020. | Zero till Extended Due Date but there after that will be Levied from the Original Due Date. | |
| March-2020 | July 5, 2020 | |||||
| April-2020 | July 9, 2020 | |||||
| May-2020 | September 15, 2020 | |||||
| June-2020 | September 25, 2020 | |||||
| July-2020 | September 29, 2020 | |||||
| August-2020 | October 3, 2020 | No Change | No Change | |||
| 3 | Not Applicable | More Than Rupees 5 Crores | February-2020 | June 24, 2020 | Zero interest for first 15 days from the original due date + there after @9% p.a. till extended due date | Zero till extended due date but there after that will be levied from the original due date. |
| March-2020 | June 24, 2020 | |||||
| April-2020 | June 24, 2020 | |||||
| May-2020 | June 27, 2020 | |||||
| June-2020 | July 20, 2020 | No Change | No Change | |||
| July-2020 | August 20, 2020 | |||||
| Summarized Due Dates of GSTR-1 | ||||||
| S. N. | State | Quarterly/ Monthly | Period/Month | Extended Due Date | Rate of Interest | Late Fee |
| 1 | GSTR-1 | Quarterly | Quarter ending on 31st March, 2020 | 30th June 2020 | Not Applicable | Zero till 17th July 2020. |
| Quarter ending on 30th June 2020 | 31st July 2020 | Not Applicable | Zero till 3rd August 2020 | |||
| Monthly | March-2020 | 30th June 2020 | Not Applicable | Zero till 10th July 2020. | ||
| April-2020 | 30th June 2020 | Zero till 24th July 2020. | ||||
| May-2020 | 30th June 2020 | Zero till 28th July 2020. | ||||
| June-2020 | 11th July 2020 | Zero till 5th August 2020 | ||||
Note:-
- For form GSTR-3B if Return filed till 30th September, 2020, as per Notification No. 57/2020-Central Tax Dated 30th June, 2020 :
- For those Assessee whose turnover upto 5 Crore in the preceding financial year and fails to furnish the returns on the specified extended due dates above for the tax periods from February-2020 to July-2020, the maximum late fees will be 500/- (CGST-250/- & SGST-250/-) and shall stand fully waived for those taxpayers where the total amount of tax payable in the said return is Nil.
- For those Assessee whose turnover more than 5 Crore in the preceding financial year and fails to furnish the returns on the specified extended due dates above for the tax periods from May-2020 to July-2020, the maximum late fees will be 500/- (CGST-250/- & SGST-250/-) and shall stand fully waived for those taxpayers where the total amount of tax payable in the said return is Nil.