Taxpayers having aggregate turnover exceeding Rs 5 crore in preceding financial year
| Taxable period | Due date | Nil interest payable time limit | Interest payable @9% time period | Interest payable @18% time limit |
| Feb 2020 | 20 march 2020 | 4 April 2020 | 5 April to 24 June 2020 | 25 June, 2020 |
| March 2020 | 20 April 2020 | 5 may 2020 | 6 may to 24 June 2020 | 25 June, 2020 |
| April 2020 | 20 may 2020 | 4 June 2020 | 5 June to 24 June 2020 | 25 June, 2020 |
| May 2020 | 27 June 2020( revised due date) | 27 June 2020 | – | 28 June, 2020 |
Taxpayers having aggregate turnover up to Rs. 5 crores in preceding financial year
- For Group A State
| Taxable period | Due date | Nil interest payable time limit | Interest payable @9% time period | Interest payable @18% time limit | |
| Feb 2020 | 22 March, 2020 | 30 June 2020 | 1 July 2020 to 30 slept 2020 | 1 oct 2020 | |
| March 2020 | 22 April, 2020 | 3 July 2020 | 4 July 2020 to 30 sept 2020 | 1 oct 2020 | |
| April 2020 | 22 may, 2020 | 6 July 2020 | 7 July 2020 to 30 sept 2020 | 1 oct 2020 | |
| May 2020 | 12 July, 2020 (extended date for filing) | 12 September 2020 | 13 sept 2020 to 30 sept 2020 | 1 oct 2020 | |
| June 2020 | 22 July, 2020 | 23 September 2020 | 24 sept 2020 to 30 sept 2020 | 1 oct 2020 | |
Group A States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Pondicherry, Andaman and Nicobar Islands, Lakshadweep
- For Group B states
| Taxable period | Due date | Nil interest payable time limit | Interest payable @9% time period | Interest payable @18% time limit | |
| Feb 2020 | 24 march 2020 | 30 June 2020 | 1 July to 30 sept 2020 | 1 oct 2020 | |
| March 2020 | 24 April 2020 | 5 July 2020 | 6 July to 30 sept 2020 | 1 oct 2020 | |
| April 2020 | 24 may 2020 | 9 July 2020 | 10 July to 30 sept 2020 | 1 oct 2020 | |
| May 2020 | 14 July 2020 (extended date for filing) | 15 sept 2020 | 16 sept to 30 sept 2020 | 1 oct 2020 | |
| June 2020 | 24 July 2020 | 25 sept 2020 | 26 sept to 30 sept 2020 | 1 oct 2020 | |
Himachal Pradesh, Uttarakhand, Haryana, Punjab, Rajasthan, Arunachal Pradesh Uttar Pradesh, Bihar, Sikkim, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi
Late Fee Relief to Normal Taxpayers for GSTR-3B
- Taxpayers having aggregate turnover exceeding Rs. 5 Cr. in preceding FY
| Taxable period | Late fees waived if return filed on or before |
| Feb, 2020 | 24th June, 2020 |
| March, 2020 | 24th June, 2020 |
| April, 2020 | 24th June, 2020 |
| May, 2020 | 27th June, 2020 |
- Taxpayers having aggregate turnover up to Rs. 5 crores in preceding FY
| Taxable period | Late fees exemption date For Group A states | Late fees exemption date For Group B states |
| Feb 2020 | 30 June 2020 | 30 June 2020 |
| March 2020 | 3 July 2020 | 5 July 2020 |
| April 2020 | 6 July 2020 | 9 July 2020 |
| May 2020 | 12 sept 2020 | 15 sept 2020 |
| June 2020 | 23 sept 2020 | 25 sept 2020 |
| July 2020 | 27 sept 2020 | 29 sept 2020 |
