| Dates for filing GSTR 3B for Calender year 2020 | ||
| Â | Â | Â |
| Assessee having Turnover of 5 Crores or more | ||
| Month | Due Date | Source |
| January | February 20, 2020 | Â |
| February | March 20, 2020 | See Note 1 |
| March | April 20, 2020 | Not. 29/2020-Central Tax ,dt. 23-03-2020 (See Note 1) |
| April | May 20, 2020 | |
| May | June 20, 2020 | |
| June | July 20, 2020 | |
| July | August 20, 2020 | |
| August | September 20, 2020 | |
| September | October 20, 2020 | |
| October | November 20, 2020 | Yet to be notified |
| November | December 20, 2020 | Yet to be notified |
| December | January 20, 2021 | Yet to be notified |
| Â | Â | Â |
| Â | Â | Â |
| Assessee having Turnover less than 5 Crores | ||
| Month | Due Date | Source |
| January | February 20, 2020 | Â |
| February | March 20, 2020 | Press Release does not specifically provides for extension of Feb Month, the notification is awaited for further clarity. |
| March | June 30, 2020 | Press Release dated 24.3.2020 |
| April | June 30, 2020 | Press Release dated 24.3.2020 |
| May | June 30, 2020 | Press Release dated 24.3.2020 |
| June | July 20, 2020 | Not. 29/2020-Central Tax ,dt. 23-03-2020 |
| July | August 20, 2020 | Not. 29/2020-Central Tax ,dt. 23-03-2020 |
| August | September 20, 2020 | Not. 29/2020-Central Tax ,dt. 23-03-2020 |
| September | October 20, 2020 | Â |
| October | November 20, 2020 | Yet to be notified |
| November | December 20, 2020 | Yet to be notified |
| December | January 20, 2021 | Yet to be notified |
| Â | Â | Â |
| Note 1: As per press release dated 24.3.2020, assessees having aggregate turnover more than 5 Crores can file returns due in March, April and May 2020 by last week of June 2020 but the same would attract reduced rate of interest @9 % per annum from 15 days after due date (current interest rate is 18 % per annum). No late fee and penalty to be charged, if complied before till 30 June 2020. | ||
| Note 2: As per press release dated 24.3.2020, no Interest, no late fee and no penalty would be charged for late payment of tax as their due date of return has been extended till June 30, 2020. | ||
In terms of extended date, for taxpayers having an aggregate turnover of up to rupees five crorerupeesin the previous financial year, whose principal place of business is in the States of 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 orLakshadweep, the return in FORM GSTR-3B of the said rules for the months of April, 2020 to September, 2020 shall be furnished electronically through the common portal, on or before the twenty-second day ofthe month succeeding such month (where due date is not June 30, 2020):
In terms of extended date, or taxpayers having an aggregate turnover of up to rupees five crorerupeesin the previous financial year, whose principal place of business is in the States of 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, the return in FORM GSTR-3B of the said rules for the months of April, 2020 to September, 2020 shall be furnished electronically through the common portal, on or before the twenty-fourth day of the month succeeding such month(where due date is not June 30, 2020)
