3. Taxpayers having an
aggregate turnover of up to
rupees 1.5 crores in the
preceding financial year
Nil interest, February,
2020
If return in FORM
GSTR-3B is
furnished on or
before the 30th day
of June, 2020
March, 2020 If return in FORM
GSTR-3B is
furnished on or
before the 3
rd day of
July, 2020
April, 2020 If return in FORM
GSTR-3B is
furnished on or
before the 6
th day of
July, 2020.”.
Having agg.turnover upto 1.5 crore in preceding FY.
For GSTR 3B ( As per NN 31/2020) due date is Feb.20=30.06.2020 March-20=03.07.2020 April-20=06.07.2020 Note:No interest and late fee is applicable if return filed by said due date
For GSTR 1 ( As per NN 33/2020) due date is Feb.20=30.06.2020 March-20=30.06.2020 April-20=30.06.2020 If quarterly due date for above 3 month is 30.06.2020 Note:No late fee is applicable if return filed by said due date
As per Notification No. 31/2020 - Central Tax, dated 03.04.2020 read with Notification No. 32/2020 - Central Tax, dated 03.04.2020, the DUE DATE for filing FORM GSTR-3B for Taxpayers having Aggregate Turnover upto Rs. 1.5 crore in the preceding financial year is as follows :
FEBRUARY : 30.06.2020. MARCH : 03.07.2020. APRIL : 06.07.2020.
And as per Notification No. 36/2020 - Central Tax, dated 03.04.2020, DUE DATE for filing FORM GSTR-3B for the month of "MAY 2020" for the taxpayers having aggregate turnover joto Rs. 1.5 crore is as follows :
MAY : 12.07.2020 ( FOR SPECIFIED STATES ). MAY 14.07.2020 ( FOR SPECIFIED STATES ).
NOTE : The Late Fees levied under Section 47(1) of the CGST Act 2017, has been completely waived off provided the Return is filed within the prescribed due date. INTEREST levied under Section 50(1) of the CGST Act 2017, has also been waived off provided the Return is filed within due date. If not filed within the prescribed due dates, then the Interest will be applicable and calculated from the actual due date.
FORM GSTR-1 :
As per Notification No. 33/2020 - Central Tax, dated 03.04.2020, the due date for filing FORM GSTR-1 for the Taxpayers having Aggregate Turnover upto Rs. 1.5 crore :
Q4 ( JAN-MARCH ) of FY 2019-20 : "30th June 2020."