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 |
Interest
not payable, if filed by |
Date
from which interest is payable@ 9% from & till date |
Date
from which interest is payable@ 18% from |
|
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 |
Interest
not payable, if filed by |
Date
from which interest is payable@ 9% from & till date |
Date
from which interest is payable@ 18% from |
|
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 |
Interest
not payable, if filed by |
Date
from which interest is payable@ 9% from & till date |
Date
from which interest is payable@ 18% from |
|
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.
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for informational purpose. It does not constitute professional advice or
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