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May month 3B due date

08 June 2020

Due for May month 3B for taxpayer having T/O above 5 crore is 20th June only, if filed after that then interest will be applicable, right ?
The relaxtion for May month is in respect of Late Fees if filed till 27th June, correct ?

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3 Replies

KRISSHNAN KP (4215 Points)
Replied 08 June 2020

May be changed please be aware

Shivam RC (Student) (23683 Points)
Replied 08 June 2020

@ Yash Sir, You are Correct. Just note that not only Late Fees, the Interest portion is also waived if the Return is filed within 27th June 2020.

As per Notification No. 36/2020 - Central Tax, dated 03.04.2020, LATE FEES U/s 47 & INTEREST U/s 50 of the CGST Act 2017 for FORM GSTR-3B for the month of May 2020 stands waived provided the said Return is filed within 27th June 2020 ( 27/06/2020 ) for Taxpayers having Aggregate Turnover More than Rs. 5 crores.

So,

DUE DATE : 20/06/2020.
WITHOUT LATE FEES & INTEREST : 27/06/2020.

Regards,
Shivam RC.

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