The spread of Novel Corona Virus (COVID- 19) has caused immense loss to the lives of people and resultantly impacted the trade and industry. In view of the emergent situation and challenges faced by taxpayers in meeting the compliance requirements under various provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the “CGST Act”), Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes & Customs, has extended the due date for Filing GST Returns. The summary of the same is as follows:
GSTR 3B
–Due Dates for Filing
Notification No. 32/2020 – Central Tax dated 3rd April 2020
| Tax Period |
No Late Fees – if return filed on or before | ||
| Turnover > Rs. 5 Cr. | Rs. 5 Cr. > Turnover > Rs. 1.5 Cr. | Rs. 1.5 Cr. > Turnover | |
| Feb-20 | 24/06/2020 | 29/06/2020 | 30/06/2020 |
| Mar-20 | 24/06/2020 | 29/06/2 020 | 03/07/2020 |
| Apr-20 | 24/06/2020 | 30/06/2 020 | 06/07/2020 |
| May-20 | 27/06/2020 | **State List I – 12/07/2020 | **State List I – 12/07/2020 |
| **State List II – 14/07/2020 | **State List II – 14/07/2020 | ||
** Name of the states included in each State List kindly refer to the Note below:
–Interest liability for filing Form GSTR-3B
Notification No : 31/2020–Central Tax dated 3rd April 2020 Aggregate Turnover > Rs. 5 Cr. in Preceding FY
| Tax Period |
Interest – NIL | Interest – @ 9% | Interest – @ 18% | ||||
| If filed by | If filed | Date from which Interest payable |
If filed | Date from which Interest payable |
|||
| After | On / Before | After | On / Before | ||||
| Feb-20 | 04/04 /2020 | 04/04 /2020 | 24/06/ 2020 | 05/04/ 2020 | 24/06/ 2020 | – | 2 1/03/2020 |
| Mar-20 | 05/05 /2020 | 05/05 /2020 | 24/06/ 2020 | 06/05/ 2020 | 24/06/ 2020 | – | 2 1/04/2020 |
| Apr-20 | 04/06 /2020 | 04/06 /2020 | 24/06/ 2020 | 05/06/ 2020 | 24/06/ 2020 | – | 2 1/05/2020 |
Aggregate Turnover < Rs. 5 Cr. in Preceding FY
| Tax Period |
Extended Due Date | Interest | Date from which Interest payable |
|||
| Rs. 5 Cr. > Turnover > Rs. 1.5 Cr. |
Turnover < Rs. 1.5 Cr. | If filed BEFORE Extended Due date |
If Filed AFTER Extended Due Date |
** State List I |
** State List II |
|
| Feb-20 | 29/06/ 2020 | 30/06/ 2020 | NIL | 18% | 23/03/ 2020 | 25/03/ 2020 |
| Mar-20 | 29/06/ 2020 | 03/07/ 2020 | NIL | 18% | 23/04/ 2020 | 25/04/ 2020 |
| Apr-20 | 30/06/ 2020 | 06/07/ 2020 | NIL | 18% | 23/05/ 2020 | 25/05/ 2020 |
** Name of the states included in each State List kindly refer to the Note below:
**Note for State List : Notification No. 36/2020 – Central Tax dated 3rd April 2020
| Principal place of business is in State/UT of |
| States List I : |
| 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 |
| States List II : |
| 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 |
GSTR 1
Normal Taxpayers (Other than Composite Dealer) Notification No. 33/2020 – Central Tax dated 3rd April 2020
| Tax Period | No Late Fees – if return filed on or before | |
| Monthly Taxpayer | Quarterly Taxpayer | |
| Mar-20 | 30/06/2020 | |
| Apr-20 | 30/06/2020 | |
| May-20 | 30/06/2020 | |
| Jan- Mar 2020 | 30/06/2 020 | |
Composition Scheme
Already under Composition Scheme: Notification No. 34/2020 – Central Tax dated 3rd April 2020
| Period | Forms | Extended Date |
| Jan- Mar 2020 | GST CMP-08 | 07/07/2 020 |
| F.Y. 2019-20 | GSTR-4 | 15/07/2020 |
Opt in for Composition in FY 2020-2 1: Notification No. 30/2020 – Central Tax dated 3rd April 2020
| Period | Forms | Extended Date |
| 2020-21 | GST CMP-02 | 30/06/2020 |
| F.Y. 2019-20 | GST ITC-03 | 3 1/07/2020 |
Extension of validity period of EWB (E Way Bills)
Notification No. 40/2020 – Central Tax dated 5th May 2020
| Expiry Date lies between | Generated on or before | Deemed to be Valid till |
| 20/03/2020 To 15/04/2020 | 24/03/2020 | 31/05/2020 |
NRTP, ISD, TDS & TCS taxpayers: Notification No. 35/2020 – Central Tax dated 3rd April 2020
Tax Period: March-20, April-20, May-20
| GST Forms/ | Applicable To / Filed By | Extended |
| Returns | To | |
| GSTR -5 | Non-Resident Taxpayers | 30/06/2020 |
| GSTR -6 | Input Service Distributors | 30/06/2020 |
| GSTR -7 | Tax Deductors at Source (TDS deductors) | 30/06/2020 |
| GSTR -8 | Tax Collectors at Source (TCS collectors) | 30/06/2020 |
Furnishing of FORM GSTR 9/9C for FY 2018- 19:
Notification No. 41/2020 – Central Tax dated 5th May 2020
extends the time limit for furnishing of the annual return specified under section 44 of the said Act read with rule 80 of the said rules, electronically through the common portal, for the financial year 2018-2019 till the 30th September 2020.
Extended due dates for GSTR 3B in the Union Territory of Jammu & Kashmir, Ladakh
Notification No. 42/2020–Central Tax dated 5th May 2020
| Period | Principal place of business is in the Union territory of | Extended Due Date |
| Nov-2019 To Feb-2020 | Jammu & Kashmir | 24/03/2020 |
| Nov-2019 To Dec-20 19 | Ladakh | 24/03/2020 |
| Jan-2020 To Mar-2020 | Ladakh | 20/05/2020 |
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