GST Update

GSTR-3B April 20

Aggregate Turnover upto Rs. 5 Cr in preceding FY Whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

Note: If GSTR-3B is filed after 09.07.2020 but upto 30.09.2020, then Interest @9% p.a. and Late Fees Upto Rs. 500 shall be levy.

Important Note: If GSTR-3B is filed after 30.09.2020, then Interest @18% p.a. and Late Fees shall be Rs. 50/20 per day w.e.f. 25-05-2020.