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 |
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
|
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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