The Due Date for filing FORM GSTR -3B for the Taxpayers having Aggregate Turnover upto Rs. 1.5 core in the preceding FY :
FEBRUARY : 30.06.2020 MARCH : 03.07.2020 APRIL : 06.07.2020. MAY : 12.07.2020 and 14.07.2020 ( For specified States ).
The Late Fees levied u/s 47(1) of the CGST Act 2017 and Interest levied u/s 50(1) of the CGST Act 2017 @ 18% has been completely waived off if filed within the prescribed due date.
Refer Notification No. 31/2020 - Central Tax, Notification No. 32/2020 - Central Tax and Notification No. 36/2020 - Central Tax, all dated 03.04.2020 for more information.