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Extended filing dates notified on GST Portal

Posted on 07 April 2020

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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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