Interest waiver notification under Current pandemic.

Filing Dates extended for providing relief to taxpayers in view of COVID-19 pandemic

7. Interest liability for filing Form GSTR-3B

a. Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY

Tax period (a)	Interest not payable,if filed by (b)	Date from which interest is payable@ 9% till date of filing,if filed by 24th June, 2020 (c)	Date from which interest is payable@ 18% till date of filing,if not filed by 24th June, 2020 (d)
Feb, 2020	4th April, 2020	5th April, 2020	21st March, 2020
March, 2020	5th May, 2020	6th May, 2020	21st April, 2020
April, 2020	4th June, 2020	5th June, 2020	21st May, 2020

 

b. Taxpayers having aggregate turnover of > Rs. 1.5 crores and upto Rs. 5 crores in preceding FY

Tax period (a)	Interest not payable,if filed by (b)	Date from which interest is payable @18%, if not filed by dates in Column (b),for taxpayers falling in States/UT of Group 1 (c)	Date from which interest payable @18%, if not filed by dates in Column (b), for taxpayers falling in States/UT of Group 2 (d)
Feb, 2020	29th June, 2020	23rd March, 2020	25th March, 2020
March, 2020	29th June, 2020	23rd April, 2020	25th April, 2020
April, 2020	30th June, 2020	23rd May, 2020	25th May, 2020

c. Taxpayers having aggregate turnover of upto Rs. 1.5 crores in preceding FY

Tax period (a)	Interest not payable,if filed by (b)	Date from which interest is payable @18%, if not filed by dates in Column (b),for taxpayers falling in States/UT of Group 1 (c)	Date from which interest payable @18%, if not filed by dates in Column (b), for taxpayers falling in States/UT of Group 2 (d)
Feb, 2020	30th June, 2020	23rd March, 2020	25th March, 2020
March, 2020	03rd July, 2020	23rd April, 2020	25th April, 2020
April, 2020	06th July, 2020	23rd May, 2020	25th May, 2020

Note: To know in detail about States or UTs falling in Group 1 or 2, refer point no 1 (d) of the Part 1 of the advisory ( click here )