Those having an aggregate annual turnover less than Rs. 5 Crore Last date can file GSTR-3B due in March, April and May 2020 by the last week of June 2020. No interest, late fee, and penalty to be charged.
Others can file returns due in March, April and May 2020 by last week of June 2020 but the same would attract a reduced rate of interest @ 9 % per annum from 15 days after the due date (current interest rate is 18 % per annum). No late fee and penalty to be charged, if complied before till 30th June 2020.
The GSTR 3B return for the period February, March and April ie due in March, April and May respectively has been extended till 30 th June but in phased manner ie the due dates will be 29 th June, 30 th June etc depending upon the turnover to avoid technical glitches . Detailed information in the press release. Other details are stated rightly above.