Filing Dates extended for
providing relief to taxpayers in view of COVID-19 pandemic
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
|
Return/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 late fee if return filed on or before
|
|
March
2020
|
11.04.2020
|
30.06.2020
|
|
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
|
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.
7. Interest liability for filing Form GSTR-3B
a.
Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY
|
Tax period
(a)
|
Interest not payable,if filed by
(b)
|
Date from which interest is payable@ 9% till date
of filing,if filed by 24th June, 2020
(c)
|
Date from which interest is payable@ 18% till
date of filing,if not filed by 24th June, 2020
(d)
|
|
Feb, 2020
|
4th April, 2020
|
5th April, 2020
|
21st March, 2020
|
|
March, 2020
|
5th May, 2020
|
6th May, 2020
|
21st April, 2020
|
|
April, 2020
|
4th June, 2020
|
5th June, 2020
|
21st May, 2020
|
b.
Taxpayers having aggregate turnover of > Rs. 1.5 crores and upto Rs. 5
crores in preceding FY
|
Tax period
(a)
|
Interest not payable,if filed by
(b)
|
Date from which interest is payable @18%, if not
filed by dates in Column (b),for taxpayers falling in States/UT of Group 1
(c)
|
Date from which interest payable @18%, if not
filed by dates in Column (b), for taxpayers falling in States/UT of Group 2
(d)
|
|
Feb, 2020
|
29th June, 2020
|
23rd March, 2020
|
25th March, 2020
|
|
March, 2020
|
29th June, 2020
|
23rd April, 2020
|
25th April, 2020
|
|
April, 2020
|
30th June, 2020
|
23rd May, 2020
|
25th May, 2020
|
c.
Taxpayers having aggregate turnover of upto Rs. 1.5 crores in preceding FY
|
Tax period
(a)
|
Interest not payable,if filed by
(b)
|
Date from which interest is payable @18%, if not
filed by dates in Column (b),for taxpayers falling in States/UT of Group 1
(c)
|
Date from which interest payable @18%, if not
filed by dates in Column (b), for taxpayers falling in States/UT of Group 2
(d)
|
|
Feb, 2020
|
30th June, 2020
|
23rd March, 2020
|
25th March, 2020
|
|
March, 2020
|
03rd July, 2020
|
23rd April, 2020
|
25th April, 2020
|
|
April, 2020
|
06th July, 2020
|
23rd May, 2020
|
25th May, 2020
|
Note: To know in detail about States
or UTs falling in Group 1 or 2, refer point no 1 (d) of the Part 1 of the
advisory (click here https://www.gst.gov.in/newsandupdates/read/371)
source: https://www.gst.gov.in/newsandupdates
