GOODS AND SERVICES ( GST ) COMPLIANCE
GSTR-1 Compliance
Monthly
|
MONTH |
NIL LATE FEE if GSTR-1 Filed by |
|
MAR 20 |
10th July 2020 |
|
APR 20 |
24th July 2020 |
|
MAY 20 |
28th July 2020 |
|
JUNE 20 |
5th Aug 2020 |
Quarterly
|
QUARTER |
NlL LATE FEE if GSTR-1 Filed By |
|
JAN-MAR 20 |
17th July 20 |
|
APR-JUNE 20 |
3rd Aug 20 |
Source: Notification No. 53/2020 Central Tax dated 24th June 2020
GSTR-3B Compliance Aggregate Turnover “More Than” 5 Crores (preceding financial year)
|
MONTH |
NIL LATE FEE if GSTR-38 Filed by |
INTEREST |
|
FEB 20 |
24th June 2020 |
NIL till 4th April 20, 9% till 24th June 20, thereafter 18% |
|
MAR 20 |
24th June 2020
|
NIL till 5th May 20, 9% till 24th June 20, thereafter 18% |
|
APR 20
|
24th June 2020 |
NIL till 4th June 20, 9% till 24th June 20, thereafter 18% |
|
MAY 20 |
27th June 2020 |
18% after 27th June 20 |
|
JUNE 20 |
20th July 2020 |
18% after 20th July 20
|
|
JULY 20 |
20th Aug 2020 |
18% after 20th Aug 20 |
|
AUG 20 |
20th Sep 2020 |
18% after 20th Sep 20 |
Source: Notification No. 51/2020, 52/2020 and 54/2020 - Central Tax dated 24th June 2020 and Notification No. 36/2020 dated 3rd April 2020
Aggregate Turnover “Up To” 5 Crores (preceding financial year)
|
State A |
||
|
MONTH |
NIL LATE FEE if GSTR-3B Filed by |
INTEREST |
|
Feb-20 |
30th June 2020 |
NIL till 30th June 20, 9% till 30th Sep 20 |
|
Mar-20 |
3rd July 2020 |
NIL till 3rd July 20, 9% till 30th Sep 20 |
|
Apr-20 |
5th July 2020 |
NIL till 5th July 20, 9% till 30th Sep 20 |
|
May-20 |
12th Sep 2020 |
NIL till 12th Sep 20, 9% till 30th Sep 20 |
|
Jun-20 |
23rd Sep 2020 |
NIL till 23rd Sep 20, 9% till 30th Sep 20 |
|
Jul-20 |
27th Sep 2020 |
NIL till 27th Sep 20, 9% till 30th Sep 20 |
|
Aug-20 |
1st Oct 2020 |
NIL till 1st Oct 20, 18% thereafter |
|
State B |
||
|
MONTH |
NIL LATE FEE if GSTR-3B Filed by |
INTEREST |
|
Feb-20 |
30th June 2020 |
NIL till 30th June 20, 9% till 30th Sep 20 |
|
Mar-20 |
5th July 2020 |
NIL till 5th July 20, 9% till 30th Sep 20 |
|
Apr-20 |
9th July 2020 |
NIL till 9th July 20, 9% till 30th Sep 20 |
|
May-20 |
15th Sep 2020 |
NIL till 15th Sep 20, 9% till 30th Sep 20 |
|
Jun-20 |
25th Sep 2020 |
NIL till 25th Sep 20, 9% till 30th Sep 20 |
|
Jul-20 |
29th Sep 2020 |
NIL till 29th Sep 20, 9% till 30th Sep 20 |
|
Aug-20 |
3rd Oct 2020 |
NIL till 3rd Oct 20, 18% thereafter |
Source: Notification No. 51/2020, 52/2020 and 54/2020 - Central Tax dated 24th June 2020
GSTR-3B Compliance Aggregate Turnover “Up To” 5 Crores (preceding Financial year)
|
States (A) |
|
Chhattisgarh, Madhya Pradesh, Gujarat, Daman and Diu, Dadra and Nagar Haveli, Maharashtra, Karnataka, Goa, Lakshadweep, Kerala, Tamil Nadu, Puducherry, Andaman, and Nicobar Islands, Telangana and Andhra Pradesh. |
|
States (B) |
|
Jammu and Kashmir, Ladakh, Himachal Pradesh, Punjab, Chandigarh, Uttarakhand, Haryana, Delhi, Rajasthan. Uttar Pradesh, Bihar. Sikkim. Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, and Odisha. |
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