EXTENSION OF GST RETURN FILING
DATES FOR THE MONTHS OF FEB, MAR, APR AND MAY 2020 AND ALSO FOR THE QUARTER ENDED 31.3.2020 IN INDIA IN VIEW OF CORONA VIRUS DISEASE (COVID-19).
The Goods and
Services Tax Act, 2017 came into force in India with effect from 1.7.2017.
The Central
Government has extended the GST return filing dates for the months of February,
March, April and May 2020 in view of COVID-19.
The Central Government has notified that the late fee payable under
section 47 shall stand waived for the tax period as specified in column (3)
of the Table given below, for the class of
registered persons mentioned
in the corresponding entry in column (2) of the said Table, who
fail
to furnish the returns in FORM GSTR-3B by the due date, but furnishes the said return according to the condition mentioned in the corresponding entry in certain cases vide Notification No.
32/2020 dated 3.4.2020.
The Central
Government has also extended the filing of option to pay tax under Composition
Scheme and also extended the last date to file relevant returns and options.
In view of the
spread of pandemic COVID-19 across many countries of the world including India, the
Central Government, on the recommendations of the Council,
has allowed extension of time to file GST returns with certain concessions like
non-levy of late fees, reduced rate of interest for belated periods and penalty
with certain conditions as shown below:
Type of GST Return
|
Period
|
Normal due date
|
Extended due date
|
Late fee
|
Interest
|
Penalty
|
Taxpayers
having an aggregate turnover of more than rupees 5 crores in the preceeding
financial year
Notification
No.31/2020 CGST dt.3.4.2020
Notification
No.36/2020 CGST dt.3.4.2020
|
FORM GSTR-3B
|
FEB 2020
MAR 2020
APR 2020
MAY 2020
|
20.3.2020
20.4.2020
20.5.2020
20.6.2020
|
24.6.2020
24.6.2020
24.6.2020
27.6.2020
|
Waiver of Late
fee if filed before 30.6.2020
As above
|
Nil for first
15 days from the due date and 9% thereafter
--
|
Applicable if
not filed within the extended date
---
|
Taxpayers
having an aggregate turnover of upto rupees 5 crores in the preceeding
financial year
Notification
No.31/2020 CGST dt. 3.4.2020
Notification
No.36/2020 CGST dt.3.4.2020
|
FORM GSTR-3B
|
FEB 2020
MAR 2020
APR 2020
MAY 2020
|
20.3.2020
20.4.2020
20.5.2020
20.6.2020
|
30.6.2020
03.7.2020
06.7.2020
12.7.2020
|
NIL
--
|
NIL if filed
within the extended date
--
|
Applicable if
not filed within the extended date
--
|
For
taxpayers having an aggregate turnover of upto rupees five crores in the
previous, 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 Damon and Diu and Dadra
and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep
Notification
No.36/2020 CGST dt.3.4.2020
|
FORM GSTR-3B
|
FEB 2020
MAR 2020
APR 2020
MAY 2020
|
22.3.2020
22.4.2020
22.5.2020
22.6.2020
|
30.6.2020
30.6.2020
30.6.2020
12.7.2020
|
Waiver of Late
fee if filed before 30.6.2020
As applicable
|
---
|
---
|
For
taxpayers having an aggregate turnover of upto rupees five crores 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
Notification
No.36/2020 CGST dt.3.4.2020
|
FORM GSTR-3B
|
FEB 2020
MAR 2020
APR 2020
MAY 2020
|
24.3.2020
24.4.2020
24.5.2020
24.6.2020
|
30.6.2020
30.6.2020
30.6.2020
14.7.2020
|
Waiver of Late
fee if filed before 30.6.2020
As applicable
|
---
|
---
|
Taxpayers
having an aggregate turnover of more than rupees 1.5 crores in the preceeding
financial year but not opted to pay tax on quarterly basis
Notification
No.31/2020 CGST dt.3.4.2020
|
FORM GSTR-3B
|
FEB 2020
MAR 2020
APR 2020
MAY
2020
|
20.3.2020
20.4.2020
20.5.2020
20.6.2020
|
29.6.2020
29.6.2020
30.6.2020
|
Waiver if
filed before the extended date
|
NIL if filed
within the extended date
|
Applicable if
not filed within the extended date
|
Taxpayers
having an aggregate turnover of upto rupees 1.5 crores in the preceeding
financial year
|
FORM GSTR-1
|
FEB 2020
MAR 2020
APR 2020
|
11.3.2020
11.4.2020
11.5.2020
|
30.6.2020
03.7.2020
06.7.2020
|
Waiver if filed before 30.6.2020
|
NIL if filed
within the extended date
|
Applicable if
not filed within the extended date
|
Composition
Opted Persons whose aggregate turnover in a Financial Year is below rupees
1.5 crores and opted for composition tax payment option
Notification
No.34/2020 CGST dt.3.4.2020
|
The amount
of late fee payable under
section 47 of the
said Act shall stand waived for the
months of March, 2020, April, 2020 and May, 2020, and for the quarter ending
31st March, 2020, for the registered persons
who fail to furnish the details
of outward supplies
for the said periods in FORM GSTR-1 by the
due date, but furnishes the said
details in FORM GSTR-1, on or before the 30th day of
June, 2020
Notification No.33/2020 CGST dated 3.4.2020
Notification No.34/2020 CGST dated 3.4.2020
|
FORM GST
CMP-08
FORM GSTR-4
|
JAN – MAR
2019-2020
|
18.4.2020
30.4.2020
|
7.7.2020
15.7.2020
|
---
|
---
|
---
|
Electronically filing of intimation in FORM GST CMP-01 for
the financial year 2020-21 extended upto 30.6.2020 and they shall furnish
statement in FORM GST ITC-03 in accordance with the provisions of sub-rule(4)
of rule 44 upto the 31st day of July 2020 vide Notification
No.30/2020 CGST dated 3.4.2020
|
|
|
|
|
|
|
|
|
|
The relevant Notifications are given below for ready reference:
[To be published in the Gazette of IndAia, 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.
31/2020 – Central Tax
New Delhi, the 3rd April, 2020
G.S.R.....(E).—In exercise of the powers conferred by sub-section (1) of section 50 of the
Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the
said Act), read with section 148 of
the said Act, the
Central Government, on the
recommendations of the Council, hereby makes the following
amendment in notification of the Government of India in the Ministry of Finance (Department of Revenue), No.13/2017
– Central Tax, dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section
3, Sub-section (i) vide
number G.S.R. 661(E),
dated the 28th June,
2017, namely:–
In the said
notification,
in the first paragraph,
the following provisos shall be inserted, namely: –
“Provided that, the rate of interest per annum shall be as specified in column
(3) of the Table given below, for the class of registered persons, mentioned in the corresponding entry in column (2) of the said Table, who are required to furnish the returns in FORM
GSTR-3B, but
fail to furnish the said return along
with payment of tax for the months mentioned in the
corresponding entry in column (4) of the said Table by the due date, but furnish the said
return according to the condition mentioned
in the corresponding entry
in column (5) of the
said Table, namely:--
Table
S.
No.
(1)
|
Class of registered
persons
(2)
|
Rate of interest
(3)
|
Tax period
(4)
|
Condition
(5)
|
1.
|
Taxpayers
having an
aggregate turnover of more
than rupees 5 crores in the
|
Nil for
first 15
days
from the due date, and
9
|
February,
2020, March
2020, April,
|
If return in FORM
GSTR-3B is furnished on
or
|
|
preceding financial year
|
per cent
thereafter
|
2020
|
before
the
24th day
of June, 2020
|
2
|
Taxpayers having an
aggregate turnover of more than rupees 1.5 crores and
up to rupees five crores in
the preceding financial year
|
Nil
|
February,
2020, March,
2020
|
If return in FORM
GSTR-3B
is
furnished on
or before the 29th day
of June, 2020
|
April,
2020
|
If return in FORM
GSTR-3B
is
furnished on
or before the 30th day
of June, 2020
|
3.
|
Taxpayers having an
aggregate turnover of up to
rupees 1.5 crores in the preceding financial year
|
Nil
|
February,
2020
|
If return in FORM
GSTR-3B
is
furnished on
or before the 30th day
of June, 2020
|
March,
2020
|
If return in FORM
GSTR-3B
is
furnished on or before the 3rd day of July, 2020
|
April,
2020
|
If return in FORM
GSTR-3B
is
furnished on or before the 6th day of
July, 2020.”.
|
2. This notification shall be deemed to have come into force with effect from the 20th day of
March, 2020.
[F. No. CBEC-20/06/04/2020-GST]
(Pramod Kumar)
Director,
Government
of India
Note: The principal notification number 13/2017
– Central Tax, dated the 28th June, 2017,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.661(E),
dated the 28th June, 2017.
[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.
32/2020 – Central Tax
New Delhi, the 3rd April, 2020
G.S.R.....(E).— In exercise of the powers conferred by section 128 of the Central Goods and
Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of
the said Act, the Government, on the recommendations of the Council, hereby
makes the following amendment in the notification of the Government of
India in the Ministry of Finance (Department of Revenue), No. 76/2018– Central Tax, dated
the 31st December, 2018, published in the
Gazette
of India,
Extraordinary, Part II, Section 3, Sub- section (i)
vide number G.S.R. 1253(E), dated
the 31st December, 2018,
namely:–
In the said notification, after the second proviso, the following proviso shall be inserted, namely: –
“Provided also that the amount of late fee
payable under section 47 shall stand waived for the tax period as specified in column (3)
of the Table given below, for the class of
registered persons mentioned
in the corresponding entry in column (2) of the said Table, who
fail
to furnish the returns in FORM GSTR-3B by the due date, but furnishes the said return according to the condition mentioned in the corresponding entry in column (4) of the said
Table, namely:--.
Table
S. No.
(1)
|
Class of registered persons
(2)
|
Tax period
(3)
|
Condition
(4)
|
1.
|
Taxpayers
having
an
aggregate
turnover of more than rupees 5
crores in the preceding financial year
|
February, 2020,
March, 2020 and
April, 2020
|
If return in FORM GSTR-
3B is furnished
on
or before the 24th day of June,
2020
|
2
|
Taxpayers having an aggregate
|
February, 2020
|
If return in FORM GSTR-
|
|
turnover of more than rupees 1.5
crores and up to rupees five crores in the preceding financial year
|
and March,
2020
|
3B is furnished
on
or
before the 29th day of June,
2020
|
April,
2020
|
If return in FORM GSTR-
3B is furnished
on
or before the 30th day of June,
2020
|
3.
|
Taxpayers having an aggregate
turnover of up to rupees 1.5 crores
in the preceding financial year
|
February,
2020
|
If return in FORM GSTR-
3B is furnished
on
or before the 30th day of June,
2020
|
March,
2020
|
If return in FORM GSTR-
3B is furnished
on
or before the 3rd day of July,
2020
|
April,
2020
|
If return in FORM GSTR-
3B is furnished
on
or before the 6th day of July,
2020.”.
|
2. This notification shall be deemed to have come into force with effect from the 20th day of
March, 2020.
[F. No. CBEC-20/06/04/2020-GST]
(Pramod Kumar)
Director,
Government
of India
Note: The principal notification No. 76/2018-Central Tax, dated 31st December, 2018 was published in the Gazette of India, Extraordinary, vide number G.S.R. 1253(E), dated the 31st December,
2018.
[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.
33/2020 – Central Tax
New Delhi, the 3rd April, 2020
G.S.R.....(E).— In exercise of the powers conferred by section 128 of the Central Goods and
Services Tax
Act, 2017 (12 of 2017), the Government, on the recommendations of the Council, hereby makes
the
following
further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 4/2018–
Central Tax, dated the 23rd January, 2018, published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub- section (i) vide number G.S.R. 53(E), dated the 23rd January, 2018,
namely:–
In the said notification, after the third proviso,
the following proviso shall be inserted,
namely: –
“Provided also that the amount of late fee payable under section 47 of
the said Act shall stand waived for
the months of March, 2020, April, 2020 and May, 2020, and for the
quarter ending
31st
March, 2020, for the registered persons who fail to furnish the details of
outward supplies for the said periods in FORM GSTR-1 by the due date, but furnishes
the said details
in FORM GSTR-1, on or before the 30th day of
June, 2020.”.
[F. No. CBEC-20/06/04/2020-GST]
(Pramod Kumar)
Director,
Government
of India
Note: The principal notification No. 4/2018– Central Tax, dated the 23rd January, 2018, was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i)
vide number G.S.R. 53(E), dated the 23rd January,2018 and was last amended by notification No.
4/2020- Central Tax, dated
the 10th January, 2020, published in the Gazette of India, Extraordinary, vide
number G.S.R.
26(E) dated
the 10th January, 2020.
[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.
34/2020 – Central Tax
New Delhi, the 3rd April, 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), the Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 21/2019-
Central Tax, dated
the 23rd April, 2019, published in the Gazette of India, Extraordinary, Part II, Section
3, Sub-section (i) vide
number G.S.R. 322(E), dated
the 23rd April,
2019, namely:–
In the said
notification,-
(i) in the second paragraph,
the following proviso shall be inserted,
namely: –
“Provided that the said persons shall furnish a statement, containing the details of payment of self-assessed tax in FORM GST CMP-08
of the Central
Goods and Services
Tax
Rules, 2017, for the quarter
ending 31st March, 2020, till the 7th day of July,
2020.”;
(ii) in the third paragraph,
the following proviso shall be inserted,
namely: –
“Provided that the said persons shall furnish the return in FORM GSTR-4 of
the Central Goods and Services Tax Rules, 2017,
for the financial year ending 31st March, 2020,
till
the 15th day of
July, 2020.”.
[F. No. CBEC-20/06/04/2020-GST]
(Pramod Kumar)
Director,
Government
of India
Note: The
principal notification No. 21/2019- Central Tax, dated the 23rd April, 2019,
published in the Gazette
of India, Extraordinary, vide number G.S.R. 322(E), dated the 23rd April, 2019 and was subsequently amended by notification No. 74/2019-Central Tax, dated
the 26th December, 2019, published in the Gazette of India, Extraordinary, vide number G.S.R.
953(E), dated the 26th December, 2019.
[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.
36/2020 – Central Tax
New Delhi, the 3rd April, 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), 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
makes the following
amendments in the notification of the Government
of India in
the Ministry of Finance (Department of Revenue), No. 29/2020 – Central Tax, dated
the 23rd March, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i) vide number G.S.R.
212 (E), dated
the 23rd March, 2020, namely:–
In the said notification, in the first paragraph, after the second proviso, the following
provisos shall be inserted, namely: –
“Provided also that, for taxpayers having an aggregate turnover of more than rupees 5 crore rupees in the previous financial year, the return in FORM GSTR-3B of the said rules for the month of May, 2020 shall be furnished electronically through the common portal, on
or before the 27th June,
2020:
Provided also 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 month of May, 2020 shall be furnished
electronically through
the
common portal, on or before the 12th day of July,
2020:
Provided also 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 month of May,
2020 shall be furnished electronically through the common portal, on or before the 14th day
of July,
2020.”.
[F. No. CBEC-20/06/04/2020-GST]
(Pramod Kumar)
Director,
Government
of India
Note: The principal notification number 29/2020 – Central Tax, dated the 23rd March, 2020,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.212(E),
dated the 23rd March, 2020.
