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07/04/2020

7. Interest liability for filing Form GSTR-3B

a. Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY

Tax period
(a)
Interest not payable,if filed by
(b)
Date from which interest is payable@ 9% till date of filing,if filed by 24th June, 2020
(c)
Date from which interest is payable@ 18% till date of filing,if not filed by 24th June, 2020
(d)
Feb, 20204th April, 20205th April, 202021st March, 2020
March, 20205th May, 20206th May, 202021st April, 2020
April, 20204th June, 20205th June, 202021st May, 2020

b. Taxpayers having aggregate turnover of > Rs. 1.5 crores and upto Rs. 5 crores in preceding FY

Tax period
(a)
Interest not payable,if filed by
(b)
Date from which interest is payable @18%, if not filed by dates in Column (b),for taxpayers falling in States/UT of Group 1
(c)
Date from which interest payable @18%, if not filed by dates in Column (b), for taxpayers falling in States/UT of Group 2
(d)
Feb, 202029th June, 202023rd March, 202025th March, 2020
March, 202029th June, 202023rd April, 202025th April, 2020
April, 202030th June, 202023rd May, 202025th May, 2020

c. Taxpayers having aggregate turnover of upto Rs. 1.5 crores in preceding FY

Tax period
(a)
Interest not payable,if filed by
(b)
Date from which interest is payable @18%, if not filed by dates in Column (b),for taxpayers falling in States/UT of Group 1
(c)
Date from which interest payable @18%, if not filed by dates in Column (b), for taxpayers falling in States/UT of Group 2
(d)
Feb, 202030th June, 202023rd March, 202025th March, 2020
March, 202003rd July, 202023rd April, 202025th April, 2020
April, 202006th July, 202023rd May, 202025th May, 2020

Note: To know in detail about States or UTs falling in Group 1 or 2, refer point no 1 (d) of the Part 1 of the advisory

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