Page 24 - GSTL_30th April 2020_Vol 35_Part 5

J76 GST LAW TIMES [ Vol. 35
5. Mar-20 Interest - Nil 29-6-2020
Late Fee - Waived off
6. Apr-20 Interest - Nil 30-6-2020
Late Fee - Waived off
Taxpayers having an aggregate turnover of upto ` 1.5 crores in the
preceding financial year
7. Feb-20 Interest - Nil 30-6-2020
Late Fee - Waived off
8. Mar-20 Interest - Nil 3-7-2020
Late Fee - Waived off
9. Apr-20 Interest - Nil 6-7-2020
Late Fee - Waived off
* If return is filed after such specified dates - Interest shall be
payable @ 18% from due date till date of filing of return and no
waiver of late fee shall be available.

(2) Extension of due date for filing GSTR-3B for the month of May,
2020

S. Tax Due Date States
No. period for filing
GSTR-3B
(3) (7)
Taxpayers having an aggregate turnover of more than ` 5 crores in
the preceding financial year
1. May-20 27-6-2020 All States
Taxpayers having an aggregate turnover of upto ` 5 crores in the
preceding financial year
2. May-20 12-7-2020 Chhattisgarh, Madhya Pradesh, Gujarat,
Maharashtra, Karnataka, Goa, Kerala,
Tamil Nadu, Telangana, Andhra
Pradesh, the Union Territories of Daman
and Diu and Dadra and Nagar Haveli,
Puducherry, Andaman and Nicobar
Islands or Lakshadweep
3. May-20 14-7-2020 Himachal Pradesh, Punjab,
Uttarakhand, Haryana, Rajasthan, Uttar
Pradesh, Bihar, Sikkim, Arunachal
Pradesh, Nagaland, Manipur, Mizoram,
Tripura, Meghalaya, Assam, West
Bengal, Jharkhand or Odisha, the Union
Territories of Jammu and Kashmir,
Ladakh, Chandigarh or Delhi

GST LAW TIMES  30th April 2020  24