NEW DUE DATES FOR GST RETURNS FROM FEBRUARY TO JUNE 2020

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  Relaxation from Return Filing with certain provisions of the GST LAWS due to the COVID-19 pandemic.

  1. For Turnover more than 5 Crore– (Waiver of late fees and extension of due dates)
SI. No.Type of ReturnDue DatesLate FeesConditionNotification No
1.GSTR-1Not ExtendedWaived for themonths:

March, 2020,

April, 2020,

May, 2020

If filed up to 30th June,202033/2020 Dated 03.04.2020
2.GSTR-3BNot Extended

Except May-20

i.e. 27th June 20

(N/No. – 36/2020)

Waived for the months:

February, 2020,

March, 2020,

April, 2020

If filed up to 24th June,202032/2020 Dated 03.04.2020
SI. No.Return Period (gstr-3b)Due DatesGrace Period for Payment i.e. No InterestInterest @9%Condition
1.February-2020th March, 202015 Days i.e. 4th April, 20w.e.f. 5th April 20 onwardsIf return is filed on or before 24th June, 20.
2.March-2020th April, 202015 Days i.e. 5th May, 20w.e.f. 6th May 20 onwardsIf return is filed on or before 24th June, 20.
3.April-2020th May, 202015 Days i.e. 4th June, 20w.e.f. 5th June 20 onwardsIf return is filed on or before 24th June, 20.

 

 

  1. For Turnover more than 1.5 Crore and up to 5 Crore- (Waiver of late fees and extension of due dates)
SI. No.Type Of ReturnDue DatesLate FeesConditionNotification No
1.GSTR-1Not ExtendedWaived for the months:

March, 2020,

April, 2020,

May, 2020

If filed up to 30th June, 202033/2020 Dated 03.04.2020
2GSTR-3BNot Extended

Except May-20

(N/No. – 36/2020)**

Waived for the months:

·         February, 2020

March, 2020

If filed up to 29th June, 202032/2020 Dated 03.04.2020
3.GSTR-3BNot Extended

Except May-20

(N/No. – 36/2020)**

 

April, 2020

If filed up to 30th June, 2020

 

Note:  Applicability of lower interest rate

No interest if GSTR-3B for the months of Feb-20, Mar-20 is filed up to 29th June 2020 and April-20 is filed up to 30th June 2020. Otherwise interest will be levied @ 18% p.a.

 

  1. For Turnover up to 1.5 Crore- (Waiver of late fees and extension of due dates)
SI. No.Return FormDue DatesLate FeesConditionNotification No
1.GSTR-1Not ExtendedWaived for the months:

March, 2020,

April, 2020,

May, 2020

Filed up to 30th June, 202033/2020 Dated 03.04.2020
2.GSTR-3BNot Extended

Except May-20

(N/No. – 36/2020)**

Waived for the months:

February, 2020

Filed up to 30th June, 202032/2020 Dated 03.04.2020
3.GSTR-3BNot Extended

Except May-20

(N/No. – 36/2020)**

Waived for the months:

March 2020

Filed up to 3rd  July, 202032/2020 Dated 03.04.2020
4.GSTR-3BNot Extended

Except May-20

(N/No. – 36/2020)**

Waived for the months:

April , 2020

Filed up to 6rd  July, 202032/2020 Dated 03.04.2020

Note:  Applicability of lower interest rate

No interest if GSTR-3B for the months of Feb-20, Mar-20 and Apr-20 is filed up to 30th June 2020, 3rd July and 6th July 2020 respectively. Otherwise interest will be levied @ 18% p.a.

Other GST Returns areas follow:

SI. No. Return FormDue DatesLate FeesNew DateNotification No
1.CMP-02Amendment in the CGST Rules so as to allow taxpayers opting for the Composition Scheme for the financial year 2020-21 to file their option in FORM CMP-02 till 30th June, 2020 and to allow cumulative application of the condition in rule 36(4) for the months of February, 2020 to August, 2020 in the return for tax period of September, 2020.Waived for the financial year 2020-21June 30, 2020Notification No. 30/2020- Central Tax, dated 03.04.2020
2.CMP-08March 31, 2020·         Waived for the Quarter end March 31, 2020July 07, 2020Notification No. 34/2020- Central Tax, dated 03.04.2020
3.GSTR-4March 31, 2020·         Waived for the Financial Year ended March 31, 2020July 15, 2020Notification No. 34/2020- Central Tax, dated 03.04.2020

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