Compliance Chart showing due date of GSTR 3b and GSTR 1

Government had issued multiple notifiation regarding relaxation in interest/Late fees/ Due date/ Conditional Date in filing of GST Return. According to recent notification certain conditions has been removed which used to be applicable earlier, especially with Interest rates.

In order to simplify and make it understandable we have created a compliance chart.

Dates for GSTR 3b and GSTR1

(Updated with all notifications issued till 25 June 2020

Due date of GSTR 3b

Aggregate Turnover in preceeding financial year more than 5crore(>5cr.)

Note:-Big Relaxation for Interest - Benefit of Reduced Rate will be available till 24th June even if GSTR 3B not filled by 24th June. Earlier as per Circular 136 it is clarified that if the GSTR3B is furnished on or before 24th June 2020 then only the benefit of reduced rate is available. Otherwise full rate of interest (i.e. 18%) will be levy after the due date.

No Relaxation for late fees If GSTR 3B not furnished by 24th June then full late fees will be levy from the expiry of the due date to till the date of filling (For e.g. if 3B for Feb’20 is furnished on 25th June’20 then Late fees would be from 21st March’20 to 30th June’20 i.e. for 97 days @ Rs 50/ Rs 20 as the case may be)

Aggregate Turnover in the preceeding FY Up to Rs.5 Crore

State Category:-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

Note:-Rate of Interest will be 18% from 01.10.2020 till the date on which tax n is deposited. In case return for the said month is not furnished before the late fees waiver date then late fees shall be payable from the due date of return till the date on which return is filed.

Aggregate Turnover in the preceeding FY Upto Rs.5 cr.

Note:-If Return is not furnished as per the above dates then Interest will be @ 18% from 01.10.2020 till the date on which return is filed. However late fees shall be payable from the due date of return till the date on which return is filed.

Waiver of Late Fees for GSTR 1

One time relaxation in late fees for defaulter in GSTR 3b