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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) |
|---|---|---|---|
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) |
|---|---|---|---|
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) |
|---|---|---|---|
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 )