Because of covid pandemic, government has extended various due dates of returns and compliances in many laws. I try to sum up all extended date up to 30 June 2020 of GST, so that it may not create any confusion related to the due dates.
Extension of Due Dates for compliances
As per Notification No. 35/2020, all other compliances viz. Appeal, Refund, statement, etc. under the provisions of the CGST Act which is falling during the period from 20.03.2020 to 29.06.2020 is extended to 30.06.2020.
Due Date for filing of GSTR-1 for taxpayers having aggregate turnover up to Rs. 1.5 Cr.
|
Quarter |
Due Date |
Extended Due Date of Filing Return |
|
Jan - March 2020 |
30th April, 2020 |
30th June, 2020 |
Due Date for filing of GSTR-1 for taxpayers having aggregate turnover > Rs. 1.5 Cr.
|
Month |
Due Date |
Extended Due Date of Filing Return |
|
March 2020 |
11th April, 2020 |
30th June, 2020 |
|
April 2020 |
11th May, 2020 |
30th June, 2020 |
|
May 2020 |
11th June, 2020 |
30th June, 2020 |
Due Date for filing of GSTR-3B for taxpayers having aggregate turnover up to Rs. 1.5 Cr.
|
Month |
Extended Due Date of Filing Return |
|
February 2020 |
30th June, 2020 |
Due Date for filing of GSTR-3B for taxpayers having aggregate turnover of > Rs. 1.5 Cr. & up to Rs. 5 Cr.
|
Month |
Extended Due Date of Filing Return |
|
February, 2020 |
29th June, 2020 |
|
March, 2020 |
29th June, 2020 |
|
April, 2020 |
30th June, 2020 |
Due Date for filing of GSTR-3B for taxpayers having aggregate turnover > Rs. 5 Cr.
|
Month |
Extended Due Date of Filing Return |
|
February, 2020 |
24th June, 2020 |
|
March, 2020 |
24th June, 2020 |
|
April, 2020 |
24th June, 2020 |
|
May, 2020 |
27th June, 2020 |
Note:
The previous year turnover will be considered for aggregate turnover.
There will be no late fee for filing the return till the extended due date. After that date, late fee will be charged on filing of return as per GST law.
Taxpayers wanting to opt for Composition in Financial Year 2020-21
Due Date for filing GST CMP – 02, for Intimation in respect of opting to pay tax under composition scheme for the FY 2020-21 was extended to 30.06.2020.
Non Resident Tax Payers, ISD, TDS & TCS Taxpayers for the month from March 2020 to May 2020
|
Form |
Extended Due Date of Filing Return |
|
GSTR 5 |
30th June, 2020 |
|
GSTR 6 |
30th June, 2020 |
|
GSTR 7 |
30th June, 2020 |
|
GSTR 8 |
30th June, 2020 |
CAclubindia
