3. Relief in Payment of Interest to Normal Taxpayers filing Form GSTR-3B:
a. Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY
| Tax period |
Due Date |
No interest payable till |
Interest payable @ 9% from & till |
Interest payable @ 18% from |
| Feb, 2020 |
20th March, 2020 |
4th April, 2020 |
5th April to 24th June, 2020 |
25th June, 2020 |
| March, 2020 |
20th April, 2020 |
5th May, 2020 |
6th May to 24th June, 2020 |
25th June, 2020 |
| April, 2020 |
20th May, 2020 |
4th June, 2020 |
5th June to 24th June, 2020 |
25th June, 2020 |
| May, 2020 |
27th June, 2020 (extended date for filing) |
27th June, 2020 |
— |
28th June, 2020 |
b. Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group A)
| Tax period |
Due Date |
No interest payable till |
Interest payable @ 9% from & till |
Interest payable @ 18% from |
| Feb, 2020 |
22nd March, 2020 |
30th June, 2020 |
1st July to 30th Sept., 2020 |
1st Oct., 2020 |
| March, 2020 |
22nd April, 2020 |
3rd July, 2020 |
4th July to 30th Sept., 2020 |
1st Oct., 2020 |
| April, 2020 |
22nd May, 2020 |
6th July, 2020 |
7th July to 30th Sept., 2020 |
1st Oct., 2020 |
| May, 2020 |
12th July, 2020 (extended date for filing) |
12th Sept., 2020 |
13th Sept to 30th Sept., 2020 |
1st Oct., 2020 |
| June, 2020 |
22nd July, 2020 |
23rd Sept., 2020 |
24th Sept to 30th Sept., 2020 |
1st Oct., 2020 |
c. Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group B)
| Tax period |
Due Date |
No interest payable till |
Interest payable @ 9% from & till |
Interest payable @ 18% from |
| Feb, 2020 |
24th March, 2020 |
30th June, 2020 |
1st July to 30th Sept., 2020 |
1st Oct., 2020 |
| March, 2020 |
24th April, 2020 |
5th July, 2020 |
6th July to 30th Sept., 2020 |
1st Oct., 2020 |
| April, 2020 |
24th May, 2020 |
9th July, 2020 |
10th July to 30th Sept., 2020 |
1st Oct., 2020 |
| May, 2020 |
14th July, 2020 (extended date for filing) |
15th Sept., 2020 |
16th Sept to 30th Sept., 2020 |
1st Oct., 2020 |
| June, 2020 |
24th July, 2020 |
25th Sept., 2020 |
26th Sept to 30th Sept., 2020 |
1st Oct., 2020 |
