Relief in payment of interest to Taxpayers filing Form GSTR-3B
25/06/2020
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 |
|---|---|---|---|---|
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 |
|---|---|---|---|---|
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 |
|---|---|---|---|---|