The Finance Minister announced various relaxations in the form of extension of filing dates, waiver of late fees, and reduced interest rates. To give effect to the relaxations a list of notifications was issued on the 3rd of April. However, there was still confusion among the tax practitioners if due dates for GSTR-1 and GSTR-7 have been extended or not. The GST Portal notified the extended filing dates which clear all the clouds. Here is what the official notice on the GST Portal says:
Filing Dates extended for providing relief to taxpayers in view of COVID-19 pandemic- Part 1
Due to COVID-19 pandemic and challenges faced by taxpayers, Government has extended dates for GST filings. These are notified in Notifications 30/2020 to 36/2020 dated 03.04.2020. Circular No. 136/06/2020-GST dated 3rd April, 2020 has been issued.
1. Normal Taxpayers filing Form GSTR-3B
a. Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY
| Tax period | Late fees waived if return filed on or before |
|---|---|
| Feb, 2020 | 24th June, 2020 |
| March, 2020 | 24th June, 2020 |
| April, 2020 | 24th June, 2020 |
| May, 2020 | 27th June, 2020 (extended due date for filing) |
b. Taxpayers having aggregate turnover of > Rs. 1.5 crores and upto Rs. 5 crores in preceding FY
| Tax period | Late fees waived if return filed on or before |
|---|---|
| Feb, 2020 | 29th June, 2020 |
| March, 2020 | 29th June, 2020 |
| April, 2020 | 30th June, 2020 |
c. Taxpayers having aggregate turnover of upto Rs. 1.5 crores in preceding FY
| Tax period | Late fees waived if return filed on or before |
|---|---|
| Feb, 2020 | 30th June, 2020 |
| March, 2020 | 03rd July, 2020 |
| April, 2020 | 6th July, 2020 |
d. Taxpayers having aggregate turnover of upto Rs. 5 Cr. in preceding FY
| Tax period | Extended date and no late fees if return filed on or before | Principal place of business is in State/UT of |
|---|---|---|
| May, 2020 Group 1 States/UTs | 12th July, 2020 | Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep |
| May, 2020 Group 2 States/UTs | 14th July, 2020 | Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi |
2. Normal Taxpayers filing Form GSTR-1
| Tax period | Due Date | Waiver of the late fee if return filed on or before |
|---|---|---|
| March 2020 | 11/04/2020 | 30/062020 |
| April 2020 | 11/05/2020 | 30/06/2020 |
| May 2020 | 11/06/2020 | 30/06/2020 |
| Quarterly taxpayers Jan to March 2020 | 30.04.2020 | 30.06.2020 |
Filing Dates extended for providing relief to taxpayers in view of COVID-19 pandemic- Part 2
3. Opt in for Composition in FY 2020-21
Normal Taxpayers wanting to opt for Composition should not file GSTR3B and GSTR 1 for any tax period of FY 2020-21 from any of the GSTIN on the associated PAN.
| Form | Tax period (FY) | Extended Date |
|---|---|---|
| GST CMP-02 | 2020-21 | 30.06.2020 |
| GST ITC-03 | 2019-20 (As on 31-3-2020) | 31.07.2020 |
4.Compliances for Composition taxpayers:
| Form | Tax period | Extended Date |
|---|---|---|
| GST CMP-08 | Jan to March 2020 | 07.07.2020 |
| GSTR-4 | FY 2019-20 | 15.07.2020 |
5.NRTP, ISD, TDS & TCS taxpayers:
| Sl. No. | Return Type,Form | To be filed by | Tax Period | Due Date | Extended Date |
|---|---|---|---|---|---|
| 1 | GSTR-5 | Non Resident Taxpayers | March, April & May, 2020 | 20th of succeeding month | 30th June, 2020 |
| 2 | GSTR-6 | Input Service Distributors | -do- | 13th of succeeding month | 30th June, 2020 |
| 3 | GSTR-7 | Tax Deductors at Source (TDS deductors) | -do- | 10th of succeeding month | 30th June, 2020 |
| 4 | GSTR-8 | Tax Collectors at Source (TCS collectors) | -do- | 10th of succeeding month | 30th June, 2020 |
6.Extension of validity period of EWB:
E-way bills (EWB), whose expiry date lies between 20th March, 2020, and 15th April, 2020, would also be deemed to be valid till 30th April, 2020.
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