Filing Dates extended for providing relief to taxpayers in view of COVID-19 pandemic- Part 3 07/04/2020

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)

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:

The validity of E-way bills (EWBs), generated on or before 24th March, 2020, and whose validity expiry date lies on or after 20th March, 2020, is deemed to have been extended till 30th June, 2020.

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 & 40/2020 dated 05.05.2020. 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