Due Dates For TAX
GST Filing Dates extended for providing relief to taxpayers
in view of COVID-19 pandemic
1) Normal
Taxpayers filing Form GSTR-3B & Interest calculation
a. Taxpayers having aggregate turnover > 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 |
Interest not payable, if filed by |
Date from which interest is payable@ 9% till
date of filing, if filed by 24th June, 2020 |
Date from which interest is payable@ 18%
till date of filing, if not filed by 24th June, 2020 |
|
Feb, 2020 |
4th April, 2020 |
5th April, 2020 |
21st March, 2020 |
|
March, 2020 |
5th May, 2020 |
6th May, 2020 |
21st April, 2020 |
|
April, 2020 |
4th June, 2020 |
5th June, 2020 |
21st May, 2020 |
b. Taxpayers having aggregate turnover of > Rs. 1.5
crores and 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 |
29th June, 2020 |
All States and Union
Territories |
|
March, 2020 |
29th June, 2020 |
All States and Union
Territories |
|
April, 2020 |
30th June, 2020 |
All States and Union
Territories |
|
May, 2020 |
12th 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 |
|
14th 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 |
|
|
Interest
liability for late filing Form GSTR-3B |
|||
|
Tax period |
Interest not payable, if filed by |
Date from which interest is payable @18%, if
not filed by dates in Column (b),for taxpayers falling in States/UT of Group
1 |
Date from which interest payable @18%, if
not filed by dates in Column (b), for taxpayers falling in States/UT of Group
2 |
|
Feb,
2020 |
29th
June, 2020 |
23rd
March, 2020 |
25th
March, 2020 |
|
March,
2020 |
29th
June, 2020 |
23rd
April, 2020 |
25th
April, 2020 |
|
April,
2020 |
30th
June, 2020 |
23rd
May, 2020 |
25th
May, 2020 |
c. Taxpayers having aggregate turnover of upto Rs. 1.5
crores in preceding FY
|
GSTR- 3B Return
filing Date |
||
|
Return/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 |
03rd July, 2020 |
All States and Union
Territories |
|
April, 2020 |
6th July, 2020 |
All States and Union
Territories |
|
May, 2020 |
12th July, 2020 |
Group-1
(Mentioned Above) |
|
14th July, 2020 |
Group-2
(Mentioned Above) |
|
|
Interest
liability for late filing Form GSTR-3B |
|||
|
Tax period |
Interest not payable, if filed by |
Date from which interest is payable @18%, if
not filed by dates in Column (b),for taxpayers falling in States/UT of Group
1 |
Date from which interest payable @18%, if
not filed by dates in Column (b), for taxpayers falling in States/UT of Group
2 |
|
Feb,
2020 |
30th
June, 2020 |
23rd
March, 2020 |
25th
March, 2020 |
|
March,
2020 |
03rd
July, 2020 |
23rd
April, 2020 |
25th
April, 2020 |
|
April,
2020 |
06th
July, 2020 |
23rd
May, 2020 |
25th
May, 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 |
30.06.2020 |
|
April 2020 |
11.05.2020 |
30.06.2020 |
|
May 2020 |
11.06.2020 |
30.06.2020 |
|
Quarterly taxpayers
Jan to March 2020 |
30.04.2020 |
30.06.2020 |
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:
E-way bills (EWB), whose expiry date lies
between 20th March, 2020, and 15th April, 2020, would also be deemed to be
valid till 30th April, 2020.
Need Consultancy feel free to contact us!!