- Those having aggregate annual turnover less than Rs. 5 Crore 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. –
- Those having aggregate annual turnover Rs. 5 Crore and above can file returns due in March, April and May 2020 by last week of June 2020 but the same would attract reduced rate of interest @9 % per annum from 15 days after due date (current interest rate is 18 % per annum).
- No late fee and penalty to be charged, if complied before till 30th June 2020.