GST rate in India is as follows:1)Tax exempted commodity, 0%, 0.25%, 3%, 5%, 12%, 18% and 28%. In Kerala, Flood cess is also levied. In the case of Composition Dealers, 1%, 2%&5%.For inter-state supplies, IGST rate. For intra state supplies, SGST and CGST rates.For Union Territory, UTGST rate.
If Turnover up to 5 Crore: Category A States : 12/09/2020 Category B States : 15/09/2020
If Turnover more than 5 Crore: 27th June, 2020
Late Fee: GST Return filed after New date but till 30-09-2020, the maximum late fee will be Rs 500. However, zero late fee will be charged in case of NIL GSTR 3B till 30-09-2020.
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