PPF due date

GSTR 1 due date is unchanged although late fees would not be charged if returns are filed by 30th June 2020. (for Mar, Apr & May 2020 and for quarter ending Mar 2020), i.e.  without late fees.  - Notif. 33/2020-CT

For GSTR 3B - 36/2020-CT - for > 5 cr T/o - due date would remain 20th of subsequent month although no interest if return is filed within 15 days from due date. If returns of Feb, Mar & Apr 2020 are filed before 24th June 2020 but beyond 15 days time limit interest will  be charged at 9% p.a. If it is delayed beyond 24th June 2020, then interest would be charged at 18% from original due date, i.e. 20th. 

 

Hope this helps.

 

DUE DATE FOR FORM GSTR-1 : As per Notification No. 33/2020 - Central Tax, dated 03.04.2020, DUE DATE for filing STATEMENT OF OUTWARD SUPPLIES i.e. FORM GSTR-1 for Taxpayers having Aggregate Turnover more than Rs. 5 crore is as follows :-

MARCH : 30.06.2020.
APRIL : 30.06.2020.
MAY : 30.06.2020.

LATE FEES : Late Fees levied under Section 47(1) of the CGST Act 2017, has been completely waived off provided the Statement is filed within 30.06.2020.

INTEREST : Interest is not applicable for FORM GSTR-1.