GST Filing Dates extended for providing relief to taxpayers in view of COVID-19 pandemic

(Republished with Amendments)

1)  Taxpayers filing Form GSTR-3B & Interest calculation

a.   Taxpayers having aggregate turnover more than Rs. 5 Cr. in preceding FY

GSTR- 3B Return filing Date

Tax period

Late fees waived if return filed on or before

Feb, 2020

24th June, 2020

March, 2020

24th June, 2020

April, 2020

24th June, 2020

May, 2020

27th June, 2020 (extended due date for filing)

 

Interest liability for late filing Form GSTR-3B

Tax period
(a)

Interest not payable, if filed by
(b)

Date from which interest is payable@ 9% from & till date
(c)

Date from which interest is payable@ 18% from
(d)

Feb, 2020

4th April, 2020

5th April to 24th June, 2020

25th June, 2020

March, 2020

5th May, 2020

6th May to 24th June, 2020

25th June, 2020

April, 2020

4th June, 2020

5th June to 24th June, 2020

25th June, 2020

May, 2020

27th June, 2020

-

28th June, 2020

 

b.   Taxpayers having aggregate turnover less than 5 crores or  upto Rs. 5 crores in preceding FY

GSTR- 3B Return filing Date

Tax period

Late fees waived if return filed on or before

 

Principal place of business is in State/UT of

Feb, 2020

30th June, 2020

All States and Union Territories

March, 2020

3rd July, 2020

Group-1 Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep

5th July, 2020

Group-2 Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi

April, 2020

6th July, 2020

Group-1

9th July, 2020

Group-2

May, 2020

12th Sept, 2020

Group-1

15th Sept, 2020

Group-2

June, 2020

23rd Sept, 2020

Group-1

25th Sept, 2020

Group-2

July, 2020

27th Sept, 2020

Group-1

29th Sept, 2020

Group-2

         

Interest liability for late filing Form GSTR-3B (Group-1)

Tax period
(a)

Interest not payable, if filed by
(b)

Date from which interest is payable@ 9% from & till date
(c)

Date from which interest is payable@ 18% from
(d)

Feb, 2020

30th June, 2020

1st July to 30th Sept., 2020

1st Oct., 2020

March, 2020

3rd July, 2020

4th July to 30th Sept., 2020

1st Oct., 2020

April, 2020

6th July, 2020

7th July to 30th Sept., 2020

1st Oct., 2020

May, 2020

12th Sept., 2020

13th Sept to 30th Sept., 2020

1st Oct., 2020

June, 2020

23rd Sept., 2020

24th Sept to 30th Sept., 2020

1st Oct., 2020

 

Interest liability for late filing Form GSTR-3B (Group-2)

Tax period
(a)

Interest not payable, if filed by
(b)

Date from which interest is payable@ 9% from & till date
(c)

Date from which interest is payable@ 18% from
(d)

Feb, 2020

30th June, 2020

1st July to 30th Sept., 2020

1st Oct., 2020

March, 2020

5th July, 2020

6th July to 30th Sept., 2020

1st Oct., 2020

April, 2020

9th July, 2020

10th July to 30th Sept., 2020

1st Oct., 2020

May, 2020

15th Sept., 2020

16th Sept to 30th Sept., 2020

1st Oct., 2020

June, 2020

25th Sept., 2020

26th Sept to 30th Sept., 2020

1st Oct., 2020

 

2)  Normal Taxpayers filing Form GSTR-1

Tax period

Due Date

Waiver of late fee if return filed on or before

March 2020

11.04.2020

10.07.2020

April 2020

11.05.2020

24.07.2020

May 2020

11.06.2020

28.07.2020

June 2020

11.07.2020

05.08.2020

Quarterly taxpayers Jan to March 2020

30.04.2020

17.07.2020

Quarterly taxpayers April to June 2020

31.07.2020

03.08.2020

3)  Opt in for Composition in FY 2020-21

Normal Taxpayers wanting to opt for Composition should not file GSTR3B and GSTR 1 for any tax period of FY 2020-21 from any of the GSTIN on the associated PAN.

Form

Tax period (FY)

Extended Date

GST CMP-02

2020-21

30.06.2020

GST ITC-03

2019-20 (As on 31-3-2020)

31.07.2020

4)  Compliances for Composition taxpayers:

Form

Tax period

Extended Date

GST CMP-08

Jan to March 2020

07.07.2020

GSTR-4

FY 2019-20

15.07.2020

5)  NRTP, ISD, TDS & TCS taxpayers:

S. No.

Return Type,Form

To be filed by

Tax Period

Due Date

Extended Date

1

GSTR-5

Non Resident Taxpayers

March, April & May, 2020

20th of succeeding month

30th June, 2020

2

GSTR-6

Input Service Distributors

-do-

13th of succeeding month

30th June, 2020

3

GSTR-7

Tax Deductors at Source (TDS deductors)

-do-

10th of succeeding month

30th June, 2020

4

GSTR-8

Tax Collectors at Source (TCS collectors)

-do-

10th of succeeding month

30th June, 2020

6)  Extension of validity period of EWB:

The validity of E-way bills (EWBs), generated on or before 24th March, 2020, and whose validity expiry date lies on or after 20th March, 2020, is deemed to have been extended till 30th June, 2020.

 

DISCLAIMER: The views expressed are strictly of the author. The contents of this article are solely for informational purpose. It does not constitute professional advice or recommendation of firm. Neither the author nor firm and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any information in this article nor for any actions taken in reliance thereon.

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