EXTENSION OF GST RETURN FILING DATES AS PER GST PORTAL
Filing Dates extended for providing relief to
taxpayers in view of COVID-19 pandemic- Part 1
07/04/2020
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
|
Filing Dates extended for providing relief to
taxpayers in view of COVID-19 pandemic- Part 2
07/04/2020
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)