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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.

GST Returns to file before 30th June 2020

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

 

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Category GST, Other Articles by - CA Rahul Mittal 



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