Due date of gst filing

For which month?

March month

The due date of the returns are the same as they were before. However because of recent lockdowns the Government has relaxed the interests and late fess if returns filed upto a certain date.

For tax payers having turnover exceeding 5 cr in preceding FY late fees is waived if filed on or before 24th June 2020.

Interest is waived till 15 days i.e. 5.05.2020 for march and after that 9% interest chargeable if filed on or before 24th June 2020. If filed after 24th June 2020 interest @ 18% applicable from 20th april 2020 and late fees also chargeable from that date as due dates not extended.

The Date of filing FORM GSTR-3B for the Taxpayers having Aggregate Turnover of More than Rs. 5 crore "WITHOUT LATE FEES" is as follows :

FEBRUARY : 24.06.2020.
MARCH : 24.06.2020.
APRIL : 24.06.2020.

The Date of filing FORM GSTR-3B for the Taxpayers having Aggregate Turnover of More than Rs. 5 crore "WITHOUT LATE FEES and INTEREST " is as follows :

FEBRUARY : 04.04.2020
MARCH : 05.05.2020
APRIL : 04.06.2020.

The Date of filing FORM GSTR-3B for the Taxpayers having Aggregate Turnover of More than Rs. 5 crore "WITHOUT LATE FEES BUT WITH REDUCED RATE OF INTEREST @ 9% p.a. " is as follows :

FEBRUARY : 05.04.2020 to 24.06.2020.
MARCH : 06.05.2020 to 24.06.2020.
APRIL : 05.06.2020 to 24.06.2020.

Reference : Notification No. 31/2020 - Central Tax, dated 03.04.2020 and Notification No. 32/2020 - Central Tax, dated 03.04.2020.

Regards
Shivam RC