Dear Sir,
Please provide information for March 2020 due date of GSTR1 and GSTR3B due date.
FORM GSTR-3B :
As per Notification No. 31/2020 - Central Tax, dated 03.04.2020 read with Notification No. 32/2020 - Central Tax, dated 03.04.2020, the DUE DATE for filing FORM GSTR-3B for Taxpayers having Aggregate Turnover upto Rs. 1.5 crore in the preceding financial year is as follows :
FEBRUARY : 30.06.2020.
MARCH : 03.07.2020.
APRIL : 06.07.2020.
For the Taxpayers having TURNOVER MORE THAN Rs. 5 crore :
FEBRUARY : 24.06.2020
MARCH : 24.06.2020
APRIL : 24.06.2020.
And as per Notification No. 36/2020 - Central Tax, dated 03.04.2020, DUE DATE for filing FORM GSTR-3B for the month of "MAY 2020" for the :-
(A). Taxpayers having AGGREGATE TURNOVER upto Rs. 1.5 crore is as follows :
MAY : 12.07.2020 (FOR SPECIFIED STATES).
MAY 14.07.2020 (FOR SPECIFIED STATES).
(B).Taxpayers having AGGREGATE TURNOVER more than Rs. 5 crore :
MAY : 27.06.2020.
NOTE : The Late Fees levied under Section 47(1) of the CGST Act 2017, has been completely waived off provided the Return is filed within the prescribed due date. INTEREST levied under Section 50(1) of the CGST Act 2017, has also been waived off provided the Return is filed within due date. If not filed within the prescribed due dates, then the Interest will be applicable and calculated from the actual due date.
FORM GSTR-1 :
As per Notification No. 33/2020 - Central Tax, dated 03.04.2020, the due date for filing FORM GSTR-1 for the Taxpayers having Aggregate Turnover upto Rs. 1.5 crore :
Q4 ( JAN-MARCH ) of FY 2019-20 : "30th June 2020.
For the Taxpayers having Aggregate TURNOVER more than Rs. 1.5 crore :
MARCH : 30.06.2020
APRIL : 30.06.2020.
MAY : 30.06.2020.
CAclubindia
