Various Due Dates of GST Returns due to Covid-19

Various Due Dates of GST Returns due to Covid-19

Due to COVID-19 pandemic and challenges faced by taxpayers, Government has extended due dates for GST Returns filings and provided relief to taxpayers which includes Relief in late fee and interest to taxpayers filing Form GSTR-3B, GSTR-1 and other returns. The same is summarised below for your ready reference.

DUE DATE OF GSTR-3B

Taxpayers having turnover more than 5 crores in previous FY

Month Original Due Date No late fees if filed by No Interest if filed by Interest @9% p.a for period till date 24th June, 2020
February, 202020th March, 202024th June, 20204th April,2020w.e.f 5th April, 2020
March, 202020th April, 20205th May,2020w.e.f 6th May, 2020
April, 202020th May,20204th June,2020w.e.f 5th June, 2020
May, 202020th June, 202027th June, 2020No ReliefNo Relief
June, 202020th July, 202020th July, 2020
July, 202020th August,202020th August,2020
August, 202020th September,202020th September, 2020

Various Due Dates of GST Returns due to Covid-19

Note:

  1. If return filed after 24th June, 2020, interest shall be levied @18% from the due date of return till the date on which the return is filed.
  2. Vide Notification No. 52/2020 and 57/2020 date 30th June, 2020:
  • Late fees shall be levied to maximum of Rs. 500 per return for the period July, 2017 to July, 2020, if GSTR-3B will be filed before 30th September, 2020
  • No late fees for filing NIL GSTR-3B for the period July, 2017 to July, 2020 if return filed before 30th September, 2020

Taxpayers having turnover less than Rs. 5 crores in previous FY (Group-A)

In respect of States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep

Month Original Due Date No Late Fees/ Interest if filed by Interest @9% for period till date 30th September, 2020
February, 202022th March, 202030th June,2020w.e.f 1st July, 2020
March, 202022th April, 20203rd July,2020w.e.f 4th July, 2020
April, 202022th May,20206th July,2020w.e.f 7th July, 2020
May, 202022th June, 202012th September, 2020w.e.f 13th September, 2020
June, 202022th July, 202023rd September, 2020w.e.f 24th September, 2020
July, 202022th August,202027th September, 2020w.e.f 28th September, 2020
August, 202022th September,20201st October, 2020No Relief

Taxpayers having turnover less than Rs. 5 Cr in previous FY (Group-B)

In respect of States: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi

Month Original Due Date No Late Fees/ Interest if filed by Interest @9% for period till date 30th September, 2020
February, 202024th March, 202030th June,2020w.e.f 1st July, 2020
March, 202024th April, 20205th July,2020w.e.f 6th July, 2020
April, 202024th May,20209th July,2020w.e.f 10th July, 2020
May, 202024th June, 202015th September, 2020w.e.f 16th September, 2020
June, 202024th July, 202025rd September, 2020w.e.f 26th September, 2020
July, 202024th August,202029th September, 2020No Relief
August, 202024th September,20203rd October, 2020No Relief

Note:

  1. If return filed after 30th September, 2020, Interest shall be levied @18% from the due date of return till the date on which the return is filed.
  2. Vide Notification No. 52/2020 and 57/2020 date 30th June, 2020:
  • Late fees shall be levied to maximum of Rs. 500 per return for the period July, 2017 to July, 2020, if GSTR-3B will be filed before 30th September, 2020
  • No late fees for filing NIL GSTR-3B for the period July, 2017 to July, 2020 if return filed before 30th September, 2020

Due Date of GSTR-1

Taxpayers filing monthly GSTR-1

MonthWaiver of Late Fees if return filed on or before
March, 202010th July, 2020
April, 202024th July, 2020
May, 202028th July, 2020
June, 20205th August, 2020

Taxpayers filing Quarterly GSTR-1

MonthWaiver of Late Fees if return filed on or before
January,2020 – March, 202017th July, 2020
April, 2020 – June, 20203rd August, 2020

Due Date of Other GST Returns

Particulars Tax Period Due Date Extended Due Date
Non- Resident Tax Payers (GSTR-5)March – July, 202020th of the succeeding month31st August, 2020
Input Service Distributors (GSTR-6)March – July, 202013th of the succeeding month31st August, 2020
TDS Deductor (GSTR-7)March – July, 202010th of the succeeding month31st August, 2020
TCS Deductor (GSTR-8)March – July, 202010th of the succeeding month31st August, 2020
Job Work Return filed by Principal Manufacturer (ITC-04)March-June, 202025th of the month succeeding the quarter31st August, 2020
Composition DealersGST CMP-08: January-March, 202007th July, 2020
GSTR-4: FY 2019-2015th July, 2020
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