21 May 2020
As per notification,if turnover is more than 5 crore,and due date of filing gstr3b for mar,20 is 20.4.20.After 15 days w.e.f 20.4.20 interest @9% is leviable.If tax payable for mar,20 under cgst act is Rs.50,000 and under sgst act Rs.50,000.then interest@4.5% on Rs.50000 and 4.5% on Rs.50000 is leviable or 4.5% on Rs.100000 cgst and 4.5% on Rs.100000 sgst leviable?
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