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Compliance Chart showing Due Date of GSTR 3B and GSTR 1

CA Arun Chhajer 
on 27 June 2020

LinkedIn


Due to multiple notification issued for providing the relaxation in the Interest / Late fees / Due date / Conditional date in filling of GST Returns. Recent Notification has removed certain condition which are attached earlier specially with Interest Rate. Therefore I am presenting a compliance chart for your ready reference - 

DATES FOR GSTR 3B AND GSTR 1

(Updated with all Notification issued till 25th June’20)

Due Date of GSTR 3B

AGGREGATE TURNOVER IN THE PRECEDING FY MORE THAN RS.5.00 CRORE (> Rs 5 Cr)

Compliance Chart showing Due Date of GSTR 3B and GSTR 1

Tax Period

Turnover > Rs 5 Cr in FY

Due Date

Late Fee

NIL  Interest 

Interest  9%  

Feb-2020

FY 2018-19

20th Mar’20

NIL if GSTR 3B filled by 24th June’20

4th April’20

5th April to 24th June’20

Mar’20

FY 2018-19

20th Apr’20

5th May’20

6th May to 24th June’20

Apr’20

FY 2019-20

20th May’20

4th June’20

5th June to 24th June’20

May’20

FY 2019-20

27th June’20

No Such relief in Late Fees/ Interest has been given for this period

June’20 & July’20

FY 2019-20

20th of Next Month

Note – Big Relaxation for Interest - Benefit of Reduced Rate will be available till 24th June even if GSTR 3B not filled by 24th June. Earlier as per Circular 136 it is clarified that if the GSTR3B is furnished on or before 24th June 2020 then only the benefit of reduced rate is available. Otherwise full rate of interest (i.e. 18%) will be levy after the due date.

No Relaxation for late feesà If GSTR 3B not furnished by 24th June then full late fees will be levy from the expiry of the due date to till the date of filling (For e.g. if 3B for Feb’20 is furnished on 25th June’20 then Late fees would be from 21st March’20 to 30th June’20 i.e. for 97 days @ Rs 50/ Rs 20 as the case may be)

AGGREGATE TURNOVER IN THE PRECEEDING FY UPTO RS.5.00 CRORE

State Category:- Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala,  Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and  Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep

Tax Period

Turnover upto Rs 5 Cr in FY

Due Date

NIL Late Fees if  return filed by

Interest NIL till

Interest @9%

Feb-2020

FY 2018-19

22nd March’20

30th June, 2020

30th June, 2020

1st July to 30th Sep’20

Mar-2020

FY 2018-19

22nd April’20

3rd July, 2020

3rd July, 2020

4th July to 30th Sep’20

Apr-2020

FY 2019-20

22nd May’20

6th July, 2020

6th July, 2020

7th July to 30th Sep’20

May-2020

FY 2019-20

12th July’20

12th September, 2020

12th September, 2020

13th Sep to 30th Sep’20

Jun-2020

FY 2019-20

22nd July’20

23rd September, 2020

23rd September, 2020

24th Sep to 30th Sep’20

Jul-2020

FY 2019-20

22nd Aug’20

27th September, 2020

27th September, 2020

28th Sep to 30th Sep’20

Aug-2020

FY 2019-20

1st Oct’20

No Such Extension/ Relief for this period

Note:- Rate of Interest will be 18% from 01.10.2020 till the date on which tax n is deposited. In case return for the said month is not furnished before the late fees waiver date then late fees shall be payable from the due date of return till the date on which return is filed.

AGGREGATE TURNOVER IN THE PRECEEDING FY UPTO RS.5.00 CRORE

State Category:- Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh,  Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam,  West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh,  Chandigarh or Delhi

Tax Period

Turnover upto Rs 5 Cr in FY

Due Date

NIL Late Fees if  return filed by

Interest NIL till

Interest @9%

Feb-2020

FY 2018-19

24th March’20

30th June, 2020

30th June, 2020

1st July to 30th Sep’20

Mar-2020

FY 2018-19

24th April’20

5th July, 2020

5th July, 2020

6th July to 30th Sep’20

Apr-2020

FY 2019-20

24th May’20

9th July, 2020

9th July, 2020

10th July to 30th Sep’20

May-2020

FY 2019-20

14th July’20

15th September, 2020

15th September, 2020

16th Sep to 30th Sep’20

Jun-2020

FY 2019-20

24th July’20

25th September, 2020

25th September, 2020

26th Sep to 30th Sep’20

Jul-2020

FY 2019-20

24th Aug’20

29th September, 2020

29th September, 2020

30th Sep’20

Aug-2020

FY 2019-20

3rd Oct’20

No Such Extension/ Relief for this period

Note: - If Return is not furnished as per the above dates then Interest will be @ 18% from 01.10.2020 till the date on which return is filed. However late fees shall be payable from the due date of return till the date on which return is filed.

Waiver of late fees for GSTR 1

Tax Period

Due Date

Late Fees Waiver if return is furnished by

Mar’20

11th Apr’20

10th July’20

Apr’20

11th May’20

24th July’20

May’20

11th June’20

28th July’20

Jun’20

11th July’20

5th August’20

Quarter ending Mar’20

30th Apr’20

17th July’20

Quarter ending June’20

31st July’20

3rd August’20

One time Relaxation in Late fees for defaulter in GSTR 3B

Tax Period

GST Return

Late Fees

Return furnished

July 2017 to Jan 2020

Nil GSTR 3B

NIL 

between 01st July, 2020 to 30th September, 2020

July 2017 to Jan 2020

Other than NIL GSTR 3B

Rs 500

Return furnished between 01st July, 2020 to 30th September, 2020

 

Disclaimer: The above chart is given for the knowledge purpose and before relying on the same please check the respective notifications/circular etc.

 

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