Amidst COVID-19 outbreak, all due dates of GST compliances, falling between March 20, 2020 and June 29, 2020 have been extended to June 30, 2020, and we have covered the same in our update NITYA’s Insight | Issue 107 | Recent Notifications, Circulars and announcements in Indirect Taxes issued post 39th GST Council meeting and COVID-19 outbreak dated March 27, 2020 (https://nityatax.com/recent-notifications-circulars-and-announcements-in-indirect-taxes-issued-post-39th-gst-council-meeting-and-covid-19-outbreak/).

We would like to reiterate that last date of payment of GST for month of February 2020 is April 4, 2020. If GSTR-3B for February 2020 is filed between April 5, 2020 and June 30, 2020, interest at the rate of 9 percent shall apply.