Have prepared a chart of important dates for furnishing FORM GSTR-3B for the period from February 2020 to July 2020 considering decisions in 40th Council meeting. Hope it will be helpful to all.

1. Particulars Last Date Particulars Last Date
Having T/o more than
5 crores
20/03/2020
First 15 Days - Nil
Thereafter - 9%
24/06/2020 24/06/2020 20/04/2020
First 15 Days - Nil
Thereafter - 9%
24/06/2020 24/06/2020
Having T/o more than
1.5 and up to 5 Crores
Up to 29/06 - Nil
Thereafter - 9%
30/09/2020 29/06/2020
Up to 29/06 - Nil
Thereafter - 9%
30/09/2020 29/06/2020
Having T/o up to
1.5 Crores
Up to 30/06 - Nil
Thereafter - 9%
30/09/2020 30/06/2020
Up to 03/07 - Nil
Thereafter - 9%
30/09/2020 03/07/2020
Particulars Last Date Particulars Last Date
Having T/o more than
5 crores
20/05/2020
First 15 Days - Nil
Thereafter - 9%
24/06/2020 24/06/2020 27/06/2020 Nil 30/09/2020 30/09/2020
Having T/o more than
1.5 and up to 5 Crores
Up to 30/06 - Nil
Thereafter - 9%
30/09/2020 30/06/2020 Nil 30/09/2020 30/09/2020
Having T/o up to
1.5 Crores
Up to 06/07 - Nil
Thereafter - 9%
30/09/2020 06/07/2020 Nil 30/09/2020 30/09/2020
Particulars Last Date Particulars Last Date
Having T/o more than
5 crores
20/07/2020 Nil 30/09/2020 30/09/2020 20/08/2020 Nil 30/09/2020 30/09/2020
Having T/o more than
1.5 and up to 5 Crores
C1 - 22/07/2020*
C2 - 24/07/2020*
Nil 30/09/2020 30/09/2020 Nil 30/09/2020 30/09/2020
Having T/o up to
1.5 Crores
Nil 30/09/2020 30/09/2020 Nil 30/09/2020 30/09/2020
Notes:
2. For tax payers having turnover up to Rs. 5 Crore, the C1 & C2 category states for actual due date are as follows:
Class of
Registered Person
Interest ConcessionActual
Due Date
February 2020 March 2020
Actual
Due Date
Interest ConcessionLast Date for
Penalty Waiver
Last Date for
Penalty Waiver
Last Date for
Penalty Waiver
Actual
Due Date
Interest Concession Last Date for
Penalty Waiver
April 2020
Actual
Due Date
Interest Concession
C1 - 12/07/2020*
C2 - 14/07/2020*
C1 - 22/08/2020*
C2 - 24/08/2020*
Class of
Registered Person
May 2020
July 2020
Actual
Due Date
Interest Concession Last Date for
Penalty Waiver
SHAH JAIN & ASSOCIATES
Chartered Accountants
Tel: +91 8655 030 411 | Email: office@shahjain.com
Summary of Important dates for furinshing of GSTR - 3B
Class of
Registered Person
1. If the return is not filed withing the specified last date. Interest will be levied @18% p.a. from the actul due date and Late Fee will also be levied at applicable
rates
June 2020
Interest ConcessionActual
Due Date
Last Date for
Penalty Waiver
C1 - 22/03/2020*
C2 - 24/03/2020*
C1 - 22/04/2020*
C2 - 24/04/2020*
C1 - Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of
Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep
C2 - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura,
Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi
C1 - 22/05/2020*
C2 - 24/05/2020*