EN 
Notification No. 31/2020–Central Tax & 32/2020–Central Tax: The Government vide Notification No. 31/2020–Central Tax & 32/2020–Central Tax dated 3rd April, 2020 has extended the time limit of filing GSTR-3B return with some conditions which are as below:
| S.No. | Class of registered persons | Rate of interest | Tax Period | Late Fee | Conditions |
| 1. | Taxpayers having an aggregate turnover of more than Rs. 5 crores in the preceding financial year | Nil for first 15 days from the due date and 9% thereafter | February 2020, March 2020, April 2020 | Nil | If return in FORM GSTR-3B is furnished on or before the 24-06-2020 |
| 2. | Taxpayers having an aggregate turnover of more than Rs. 1.5 crores and up to Rs. five crores in the preceding financial year | Nil | February 2020, March 2020 | Nil | If return in FORM GSTR-3B is furnished on or before the 29-06-2020 |
| April 2020 | If return in FORM GSTR-3B is furnished on or before the 30-06-2020 | ||||
| 3. | Taxpayers having an aggregate turnover of up to Rs. 1.5 crores in the preceding financial year | Nil | February 2020 | Nil | If return in FORM GSTR-3B is furnished on or before the 30-06-2020 |
| March 2020 | If return in FORM GSTR-3B is furnished on or before the 03-07-2020 | ||||
| April 2020 | If return in FORM GSTR-3B is furnished on or before the 06-07-2020 |
| S.No. | Late Fee | Tax Period | Condition |
| 1. | Nil | March 2020, April 2020, May 2020 and for quarter ending 31-03-2020 | If return in FORM GSTR-1 is furnished on or before the 30-06-2020 |
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