Various Due Dates of GST Returns due to Covid-19

| Last updated: 05 January 2021

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The Indian government has extended various Goods and Services Tax (GST) return filing due dates to provide relief to taxpayers affected by the COVID-19 pandemic. This includes extensions for GSTR-3B and GSTR-1 filings, with specific dates varying based on taxpayer turnover and geographical location. Relief measures also cover waivers or reductions in late fees and interest charges for timely filings within the extended periods.

Due to COVID-19 pandemic and challenges faced by taxpayers, Government has extended due dates for GST Return filings and provided relief to taxpayers which includes Relief in late fee and interest to taxpayers filing Form GSTR-3B, GSTR-1 and other returns. The same is summarized below for your ready reference.

DUE DATE OF GSTR-3B

Taxpayers having turnover more than 5 crores in previous FY

Month	Original Due Date	No late fees if filed by	No Interest if filed by	Interest @9% p.a for period till date 24th June, 2020
February, 2020	20th March, 2020	24th June, 2020	4th April,2020	w.e.f 5th April, 2020
March, 2020	20th April, 2020		5th May,2020	w.e.f 6th May, 2020
April, 2020	20th May,2020		4th June,2020	w.e.f 5th June, 2020
May, 2020	20th June, 2020	27th June, 2020	No Relief	No Relief
June, 2020	20th July, 2020	20th July, 2020
July, 2020	20th August,2020	20th August,2020
August, 2020	20th September,2020	20th September, 2020

Extended GST Return Due Dates Due to Covid-19

Note:

If return filed after 24th June, 2020, interest shall be levied @18% from the due date of return till the date on which the return is filed.
Vide Notification No. 52/2020 and 57/2020 dt 30th June, 2020:

Late fees shall be levied to maximum of Rs. 500 per return for the period July, 2017 to July, 2020, if GSTR-3B will be filed before 30th September, 2020
No late fees for filing NIL GSTR-3B for the period July, 2017 to July, 2020 if return filed before 30th September, 2020

Taxpayers having turnover less than Rs. 5 crores in previous FY (Group-A)

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

Month	Original Due Date	No Late Fees/ Interest if filed by	Interest @9% for period till date 30th September, 2020
February, 2020	22th March, 2020	30th June,2020	w.e.f 1st July, 2020
March, 2020	22th April, 2020	3rd July,2020	w.e.f 4th July, 2020
April, 2020	22th May,2020	6th July,2020	w.e.f 7th July, 2020
May, 2020	22th June, 2020	12th September, 2020	w.e.f 13th September, 2020
June, 2020	22th July, 2020	23rd September, 2020	w.e.f 24th September, 2020
July, 2020	22th August,2020	27th September, 2020	w.e.f 28th September, 2020
August, 2020	22th September,2020	1st October, 2020	No Relief

Taxpayers having turnover less than Rs. 5Cr in previous FY (Group-B)

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

Month	Original Due Date	No Late Fees/ Interest if filed by	Interest @9% for period till date 30th September, 2020
February, 2020	24th March, 2020	30th June,2020	w.e.f 1st July, 2020
March, 2020	24th April, 2020	5th July,2020	w.e.f 6th July, 2020
April, 2020	24th May,2020	9th July,2020	w.e.f 10th July, 2020
May, 2020	24th June, 2020	15th September, 2020	w.e.f 16th September, 2020
June, 2020	24th July, 2020	25rd September, 2020	w.e.f 26th September, 2020
July, 2020	24th August,2020	29th September, 2020	No Relief
August, 2020	24th September,2020	3rd October, 2020	No Relief

Note:

If return filed after 30th September, 2020, Interest shall be levied @18% from the due date of return till the date on which the return is filed.
Vide Notification No. 52/2020 and 57/2020 dt 30th June, 2020:

Late fees shall be levied to maximum of Rs. 500 per return for the period July, 2017 to July, 2020, if GSTR-3B will be filed before 30th September, 2020
No late fees for filing NIL GSTR-3B for the period July, 2017 to July, 2020 if return filed before 30th September, 2020

Due Date of GSTR-1

Taxpayers filing monthly GSTR-1

Month	Waiver of Late Fees if return filed on or before
March, 2020	10th July, 2020
April, 2020	24th July, 2020
May, 2020	28th July, 2020
June, 2020	5th August, 2020

Taxpayers filing Quarterly GSTR-1

Month	Waiver of Late Fees if return filed on or before
January,2020 - March, 2020	17th July, 2020
April, 2020 - June, 2020	3rd August, 2020

Due Date of Other GST Returns

Particulars	Tax Period	Due Date	Extended Due Date
Non- Resident Tax Payers (GSTR-5)	March - July, 2020	20th of the succeeding month	31st August, 2020
Input Service Distributors (GSTR-6)	March - July, 2020	13th of the succeeding month	31st August, 2020
TDS Deductor (GSTR-7)	March - July, 2020	10th of the succeeding month	31st August, 2020
TCS Deductor (GSTR-8)	March - July, 2020	10th of the succeeding month	31st August, 2020
Job Work Return filed by Principal Manufacturer (ITC-04)	March-June, 2020	25th of the month succeeding the quarter	31st August, 2020
Composition Dealers	GST CMP-08: January-March, 2020		07th July, 2020
Composition Dealers	GSTR-4: FY 2019-20		15th July, 2020

Shubhi Khandelwal is a practicing Chartered Accountant and Certified GST Practitioner from MSME, Govt of India. He can also be reached at shubhikhandelwal30@yahoo.com

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About the Author

CA Shubhi Khandelwal

Chartered Accountant

I am a qualified Chartered Accountant and a GST Practitioner.Along with my post graduation degree in commerce, I have completed certificate course in CSR from ICSI and in GST from Amity University.

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