Jyoti Narang (Kkk) (1204 Points)
13 April 2020
CA Akshay Hiregange
(Partner - Audit & Assistance)
(4515 Points)
Replied 13 April 2020
GSTR 1 due date is unchanged although late fees would not be charged if returns are filed by 30th June 2020. (for Mar, Apr & May 2020 and for quarter ending Mar 2020), i.e. without late fees. - Notif. 33/2020-CT
For GSTR 3B - 36/2020-CT - for > 5 cr T/o - due date would remain 20th of subsequent month although no interest if return is filed within 15 days from due date. If returns of Feb, Mar & Apr 2020 are filed before 24th June 2020 but beyond 15 days time limit interest will be charged at 9% p.a. If it is delayed beyond 24th June 2020, then interest would be charged at 18% from original due date, i.e. 20th.
Hope this helps.
Shivam RC
(Student)
(23683 Points)
Replied 13 April 2020
CAclubindia
