EXTENSION OF RETURNS FILING PERIOD IN RESPECT OF
FORM GSTR-1 AND FORM GSTR-3B UPTO SEPTEMBER 2020
The Goods and
Services Tax Act, 2017 came into force with effect from 1.7.2017 in India.
The Central
Government has extended the period of filing of FORM GSTR-3B monthly returns
upto September 2020.
Similarly the
Central Government has extended the period of filing of FORM GSTR-1 monthly and
quarterly returns upto September 2020.
The due dates
for filing of FORM GSTR-1 monthly and quarterly and FORM GSTR-3B monthly
returns were given below:
Filed by whom
|
Return Type
|
Period
|
Due date
|
Provisional Return by Registered Person
(above 5 crores)
|
FORM GSTR-3
B
|
APR 2020
MAY 2020
JUN 2020
JUL 2020
AUG 2020
SEP 2020
|
20.05.2020
20.06.2020
20.07.2020
20.08.2020
20.09.2020
20.10.2020
|
Provisional Return by Registered Person
(below 5 crores)
|
FORM GSTR-3B whose principal place of
business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat,
Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra
Pradesh, the Union territories
of Daman and Diu
and Dadra and Nagar
Haveli, Puducherry, Andaman and
Nicobar Islands or Lakshadweep
|
APR 2020
MAY 2020
JUN 2020
JUL 2020
AUG 2020
SEP 2020
|
22.05.2020
22.06.2020
22.07.2020
22.08.2020
22.09.2020
22.10.2020
|
Provisional Return by Registered Person
(below 5 crores)
|
FORM GSTR-3B whose principal place of
business is in the States of
Himachal Pradesh, Punjab, Uttarakhand,
Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh,
Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand
or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh
or Delhi
|
APR 2020
MAY 2020
JUN 2020
JUL 2020
AUG 2020
SEP 2020
|
24.05.2020
24.06.2020
24.07.2020
24.08.2020
24.09.2020
24.10.2020
|
Outward Supplies by person whose annual
turnover is more than Rs.1.5 Crores and who opted for monthly return filing
instead of quarterly return
|
FORM GSTR-1
|
APR 2020
MAY 2020
JUN 2020
JUL 2020
AUG 2020
SEP 2020
|
11.11.2019
11.12.2019
11.01.2020
11.02.2020
11.03.2020
11.04.2020
|
Supplies by Registered person whose
annual turnover is less than Rs.1.5 crores and who opted for quarterly return
filing
|
FORM GSTR-1
|
APR-JUN
JUL-SEP
|
31.07.2020
31.10.2020
|
Payment of taxes for
discharge of tax liability as per FORM GSTR-3B.
– Every registered person furnishing the return in FORM GSTR-3B of the said
rules shall, subject to the provisions of section 49 of the said Act, discharge
his liability towards tax by debiting the electronic cash ledger or electronic
credit ledger, as the case may be and his liability towards interest, penalty,
fees or any other amount payable under the said Act by debiting the electronic
cash ledger, not later than the last date, as specified in the first paragraph,
on which he is required to furnish the said return.
The relevant
Notifications were given below for ready reference:
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]
Government of India Ministry
of Finance (Department of Revenue)
Central
Board of Indirect Taxes
and
Customs
Notification No.
27/2020 – Central Tax
New Delhi, the 23rd March, 2020
G.S.R......(E).— In exercise of the powers conferred by
section 148 of the Central Goods and
Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the
Central Government, on the recommendations of the Council, hereby notifies the
registered persons
having
aggregate turnover of up to
1.5
crore rupees in
the preceding financial year or
the current financial year, as the class of registered persons who
shall follow the special procedure as mentioned below for furnishing the details of outward
supply of goods or services or both.
2. The said registered persons shall furnish the details of outward supply
of goods or services or
both in FORM GSTR-1 under the Central Goods and Services Tax Rules, 2017,
effected during the quarter as specified in column (2) of the Table below till the time period
as specified in the corresponding entry in column (3) of the said Table, namely:-
Table
Sl. No.
|
Quarter for which details
in
FORM
GSTR-1
are furnished
|
Time period for furnishing
details
in
FORM GSTR-1
|
(1)
|
(2)
|
(3)
|
1
|
April,
2020 to June, 2020
|
31stJuly,
2020
|
2
|
July,
2020 to September, 2020
|
31st October, 2020
|
3. The time limit for furnishing the details or return, as the case may
be,
under sub-section
(2) of section 38 of the said Act, for the months of April, 2020 to September, 2020 shall be
subsequently notified
in the Official Gazette.
[F. No.CBEC-20/06/04/2020-GST]
(Pramod Kumar)
Director,
Government of India
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]
Government of India Ministry
of Finance (Department of Revenue)
Central
Board of Indirect Taxes
and
Customs
Notification No.
28/2020 – Central Tax
New Delhi,
the 23rd March, 2020
G.S.R......(E). -
In exercise of the powers conferred by the second proviso to sub-section (1)
of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of
2017) (hereafter in this notification referred to as the said Act), the Commissioner, on the
recommendations of the Council, hereby extends the time limit for furnishing the details of
outward supplies in FORM
GSTR-1 of the Central Goods and Services Tax Rules, 2017, by such class of registered persons
having aggregate turnover of more than 1.5 crore rupees in
the preceding financial year or the current
financial year, for each
of the months from
April,2020 to September, 2020 till the eleventh day
of the month succeeding such month.
2. The time limit for furnishing the details or return, as the case may
be,
under sub-section
(2) of section 38 of the said Act, for
the months of April,2020 to September, 2020 shall be
subsequently notified
in the Official Gazette.
[F. No.CBEC-20/06/04/2020-GST]
[To be published in the Gazette of India,
Extraordinary, Part II, Section 3,
Sub-section (i)]
Government of India Ministry
of Finance Department of Revenue
Central Board of Indirect
Taxes and Customs
Notification No.
29/2020 – Central Tax
New Delhi, the
23rd March,
2020
G.S.R...(E).- In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with
sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the
Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B of the said rules for each of the
months from April, 2020 to
September, 2020
shall be furnished electronically through the common
portal, on or before the twentieth day of the
month succeeding such month:
Provided that, for
taxpayers having an aggregate turnover of up to rupees five crore rupees in the previous financial year, whose principal place
of business is in the States of Chhattisgarh,
Madhya
Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories
of Daman and
Diu and Dadra and Nagar
Haveli, Puducherry,
Andaman and Nicobar Islands or Lakshadweep, the return in FORM GSTR-3B of the said rules for the months of April, 2020 to September, 2020 shall be furnished
electronically
through the common portal,
on or before the
twenty-second day of the month succeeding such month:
Provided further that, for taxpayers having
an
aggregate turnover of up to rupees five crore rupees in the previous financial year, whose principal place of business
is in the States
of Himachal
Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura,
Meghalaya, Assam, West Bengal, Jharkhand or
Odisha, the Union territories of Jammu
and
Kashmir, Ladakh, Chandigarh or Delhi, the return in
FORM GSTR-3B of the said rules for the months of April, 2020 to
September, 2020 shall be
furnished electronically through the common portal, on or before the twenty-fourth day of the month
succeeding such month.
2. Payment of taxes for discharge of tax liability as per FORM GSTR-3B. – Every
registered person furnishing the return in FORM GSTR-3B of the said rules shall, subject to the provisions
of section 49 of the said Act, discharge his liability towards tax by debiting the electronic
cash
ledger or electronic credit ledger, as the case may be and his liability towards interest, penalty, fees
or any other amount payable under the said Act by debiting the electronic cash ledger, not later
than the last date, as specified in
the first paragraph, on which he is required to furnish the
said
return.
[F. No. CBEC-20/06/04/2020-GST]
(Pramod Kumar) Director, Government of India