Article contains GSTR-3B and GSTR-1 waiver of Interest and Late fee Waiver Dates- GSTR-3B Return Interest and penalty Waiver Dates –Based upon Aggregate Turnover in the Preceding FY More than or upto Rs. 5.00 Crore, and GSTR-1 Late fee Waiver Dates-as notified by CBIC on 24th June 2020 incorporating Notification No. 57/2020-Central Tax dt.30.06.2020.
> GSTR-3B RETURN DUE DATES
AGGREGATE TURNOVER IN THE PRECEEDING FY MORE THAN RS.5.00 CRORE | ||||||
Tax Period | Due Date | Late Fees Waiver * i.e NO LATE FEE
if return filed by cutoff date* |
INTEREST SLAB RATE SYSTEM | |||
ROI **(NIL-0%)
if filed within 1st 15 days |
ROI ** (0% + 9%)
if filed upto cutoff date i.e 24-06-2020 |
ROI**(0%+9%+18%) if filed after cutoff date | ||||
Feb-2020 | 20.03.2020 |
> NIL till 24.06.2020 > If filed after 24.06.2020, but Return filed till 30.09.2020 Max Late Fee Rs. 500(250*2) and Zero for NIL Return |
0% till 04.04.2020 | Zero for 1st 15 days, + 9% till date of filling | Zero for 1st 15 days+ 9% till cut off date + 18% after cut off. i.e 24.06.2020 | |
Mar-2020 | 20.04.2020 | 0% till 05.05.2020 | ||||
Apr-2020 | 20.05.2020 | 0% till 04.06.2020 | ||||
May-2020 | 27.06.2020 | Nil, till due date.If Return filed till 30th Sept., 2020 Max Late Fee Rs. 500(250*2) and Zero for NIL Return | NO WAIVER of Interest | |||
Jun-2020 | 20.07.2020 | |||||
Jul-2020 | 20.08.2020 |
AGGREGATE TURNOVER IN THE PRECEEDING FY UPTO RS.5.00 CRORE
Category II States:- 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 |
|||||
Tax Period | Due Date | Late Fees* NIL , if return filed by following date | INTEREST SLAB RATE SYSTEM | ||
ROI **(NIL)
if filed upto cut off date |
ROI ** (0% +9%)
if filed beyond cut off date upto 30.09.2020 |
ROI**(0%+9%+18%) if filed after 30.09.2020 | |||
Feb-2020 | 24.03.2020 | 30.06.2020 | 30.06.2020 | NIL upto cut off +@9% from 01.07.2020 to 30.09.2020 |
NIL upto cut off + @9% upto 30.09.2020 + @18% thereafter till date of filling |
Mar-2020 | 24.04.2020 | 05.07.2020 | 05.07.2020 | NIL upto cut off +@9% from 06.07.2020 to 30.09.2020 | |
Apr-2020 | 24.05.2020 | 09.07.2020 | 09.07.2020 | NIL upto cut off +@9% from 10.07.2020 to 30.09.2020 | |
May-2020 | 14.07.2020 | 15.09.2020 | 15.09.2020 | NIL upto cut off +@9% from 16.09.2020 to 30.09.2020 | |
Jun-2020 | 24.07.2020 | 25.09.2020 | 25.09.2020 | NIL upto cut off +@9% from 26.09.2020 to 30.09.2020 | |
Jul-2020 | 24.08.2020 | 29.09.2020 | 29.09.2020 | NIL upto cut off +@9% for 30.09.2020 | |
> If filed after CUT-off dates, but filed till 30.09.2020 for above months, Max Late Fee Rs. 500(250*2) and Zero for NIL Return | |||||
Aug-2020 | 03.10.2020 | NO WAIVER | |||
AGGREGATE TURNOVER IN THE PRECEEDING FY UPTO RS.5.00 CRORE
Category I States:- 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 |
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Tax Period | Due Date | Late Fees NIL* if return filed by following date | INTEREST SLAB RATE SYSTEM | ||
ROI **(NIL)
if filed upto cut off date |
ROI ** (0% +9%)
if filed beyond cut off date upto 30.09.2020 |
ROI**(0%+9%+18%) if filed after 30.09.2020 | |||
Feb-2020 | 22.03.2020 | 30.06.2020 | 30.06.2020 | NIL upto cut off +@9% from 01.07.2020 to 30.09.2020 |
NIL upto cut Off + @9% upto 30.09.2020 + @18% thereafter till date of filling |
Mar-2020 | 22.04.2020 | 03.07.2020 | 03.07.2020 | NIL upto cut off +@9% from 04.07.2020 to 30.09.2020 | |
Apr-2020 | 22.05.2020 | 06.07.2020 | 06.07.2020 | NIL upto cut off +@9% from 07.07.2020 to 30.09.2020 | |
May-2020 | 12.07.2020 | 12.09.2020 | 12.09.2020 | NIL upto cut off +@9% from 13.09.2020 to 30.09.2020 | |
Jun-2020 | 22.07.2020 | 23.09.2020 | 23.09.2020 | NIL upto cut off +@9% from 24.09.2020 to 30.09.2020 | |
Jul-2020 | 22.08.2020 | 27.09.2020 | 27.09.2020 | NIL upto cut off +@9% from 28.09.2020 to 30.09.2020 | |
If filed after CUT-off dates, but filed till 30.09.2020 for above months, Max Late Fee Rs. 500(250*2) and Zero for NIL Return | |||||
Aug-2020 | 01.10.2020 | NO WAIVER |
GSTR-1 RETURN DUE DATES-ALL STATES FOR ALL TAXABLE PERSONS
Tax Period | Due Date | Late Fees Waiver# if return filed by below date |
Mar-2020 | 11.04.2020 | 10.07.2020 |
Apr-2020 | 11.05.2020 | 24.07.2020 |
May-2020 | 11.06.2020 | 28.07.2020 |
Jun-2020 | 11.07.2020 | 05.08.2020 |
Jan-Mar, 2020 | 30.04.2020 | 17.07.2020 |
Apr to Jun, 2020 | 31.07.2020 | 03.08.2020 |
COMPOSITION GST RETURN DUE DATES
Composition Taxpayer | DUE DATES EXTENDED | ||
Period | Actual Due Date | Extended DUE Date | |
Form GST CMP-08 | Qtr. 31st Mar | 18th April | 7th July |
Form GST GSTR-4 | FY 2019-20 | 30th April | 15th July |
Form GST CMP-02 | FY 2020-21 | Before Beginning of F.Y | 30th June |
Form GST ITC-03 | FY 2020-21 | Within 60 days from the comm. of the relevant FY i.e 30th May | 31st July |
* After 30th Sept, 2020 , Late Fee from Due Date will apply.
(In short, for GSTR-3B from Feb to July,2020, all RTPs are put at par for the reduced/ nil late fees if filed on or before 30/09/2020. But be on guard, if the return is not filed before 30/09/2020, then the full applicable late fees will be payable from the due date)
**For Interest Slab Rates will work.
# After Cut – off Date, Late Fee from Due Date will apply
(Republished with Amendments)
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dear sir mam ,
we have provide service out of india, what rcm charges aplicabale as per gst rule and which sections aplicabal.
Dear Sir,
We have imported goods and kept with custom bonded warehouse after filling in bond bill of entry. No tax has been paid.
Now, we want to export those goods directly from the port without bringing it to the factory.
Whether is it possible under the procedure? if yes.
Please advise, what will be the procedure to be adopted for export as well as payment of GST?
C P DARJI