Hello Colleagues, Please find a revised chart for GSTR-3B important dates as per the latest notifications issued on 24th June 2020.

1. Interest Concession Interest Concession
Particulars Particulars
Having T/o more than
5 crores
20/03/2020
First 15 Days - Nil
up to 24/06 - 9%
24/06/2020 20/04/2020
First 15 Days - Nil
Thereafter - 9%
24/06/2020
Having T/o up to 5 Crores
C1* Categoery States
22/03/2020
Up to 30/06 - Nil
Up to 30/09 - 9%
30/06/2020 22/04/2020
Up to 03/07 - Nil
Up to 30/09 - 9%
03/07/2020
Having T/o up to 5 Crores
C2* Categoery States
24/03/2020
Up to 30/06 - Nil
Up to 30/09 - 9%
30/06/2020 24/04/2020
Up to 05/07 - Nil
Thereafter - 9%
05/07/2020
Interest Concession Interest Concession
Particulars Particulars
Having T/o more than
5 crores
20/05/2020
First 15 Days - Nil
Thereafter - 9%
24/06/2020 27/06/2020 NA NA
Having T/o up to 5 Crores
C1* Categoery States
22/05/2020
Up to 06/07 - Nil
Up to 30/09 - 9%
06/07/2020 12/07/2020
Up to 12/09 - Nil
Up to 30/09 - 9%
12/09/2020
Having T/o up to 5 Crores
C2* Categoery States
24/05/2020
Up to 09/07 - Nil
Up to 30/09 - 9%
09/07/2020 14/07/2020
Up to 15/09 - Nil
Up to 30/09 - 9%
15/09/2020
Interest Concession Interest Concession
Particulars Particulars
Having T/o more than
5 crores
20/07/2020 NA NA 20/08/2020 NA NA
Having T/o up to 5 Crores
C1* Categoery States
22/07/2020
Up to 23/09 - Nil
Up to 30/09 - 9%
23/09/2020 22/08/2020
Up to 27/09 - Nil
Up to 30/09 - 9%
27/09/2020
Having T/o up to 5 Crores
C2* Categoery States
24/07/2020
Up to 25/09 - Nil
Up to 30/09 - 9%
25/09/2020 24/08/2020
Up to 29/09 - Nil
Up to 30/09 - 9%
29/09/2020
March 2020
Actual
Due Date
Last Date for
Penalty Waiver
Last Date for
Penalty Waiver
Class of
Registered Person
May 2020
July 2020
Actual
Due Date
Last Date for
Penalty Waiver
Last Date for
Penalty Waiver
Actual
Due Date
Last Date for
Penalty Waiver
April 2020
Actual
Due Date
SHAH JAIN & ASSOCIATES
Chartered Accountants
Tel: +91 8655 030 411 | Email: office@shahjain.com
Revised Dates for GSTR-3B (As notified on 24th June 2020)
Class of
Registered Person
June 2020
Actual
Due Date
Last Date for
Penalty Waiver
Class of
Registered Person
Actual
Due Date
February 2020

2. March 2020
SHAH JAIN & ASSOCIATES
Chartered Accountants
Tel: +91 8655 030 411 | Email: office@shahjain.com
Revised Dates for GSTR-3B (As notified on 24th June 2020)
Class of
Registered Person
February 2020NOTES:
5. For tax payers having turnover up to Rs. 5 Crore, classification of C1 & C2 category states is as follows:
5. This due dates are not applicable to the union territor of Jammu & Kashmir & Ladakh.
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
6. For the limits, turnover of previous Financial Year is to be considered, i.e. for February & March 2020, T/o of
FY 2018-19 will be considered and for periods on and after April 2020, T/o of FY 2019-20 will be considered.
2. However, the condition for penalty waiver still remains. If the GSTR-3B is not filed within specified date, then
penalty will be levied at applicable rates from the original due date.
3. There is no penalty waiver or interest concession for the month of May 2020, June 2020 & July 2020 for tax
payers having T/o more than 5 Crores.
4. Due date of filing GSTR-3B for the month of August 2020, is extended up to 1st of October 2020 for C1*
category states & 3rd of October 2020 for C2* category states.
1. Interest will be levied @18% after the sepecified dates for concessional rate. The condition of filing GSTR-3B
before specified date has been given off, so even if the returns are filed later, interest will have to be paid @
Nil, 9% & 18% respectively as per the mentioned dates.