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Various Due Dates of GST Returns due to Covid-19

CA Shubhi Khandelwal 
on 09 July 2020

LinkedIn


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

Various Due Dates of GST Returns due to Covid-19

Note:

  1. 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.
  2. 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:

  1. 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.
  2. 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

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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