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Compilation Chart of GSTR 1 & 3B dates with Interest Penalty Chart

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FM had announced several measures to minimise effect of Covid 19 in complying various provisions of GST here is a compiled chart for your ready reference so that you can better know your Due dates of GST Returns/Interest/Penalty etc compiled from Notification No. CTS 27 to 36 of 2020 from 23/03/2020 to 3rd April 2020:

Please download the same at your desktop and read it carefully it will helpful to calculate interest & penalty and relaxation offered by Govt.

COMPILATION CHART -READY RECKONER OF LATEST AMENDMENTS IN DATES/ INTEREST/ LATE FEE ETC FROM NOTIFICATION No.27 TO 36 OF CENTRAL TAX – GST ACT, 2017
Return Period
Return Type
Not. No.
Dated
States
T.O. Limit
Due Date
Interest Rate Reduction
Late Fee Waived
 
 
 
 
 
 
 
Condition
 
 
 
 
 
 
 
 1
2 
 3
 4
Feb-20
GSTR 3B
CTS-31/ 2020
CTS-32/ 2020
03-04-20
All
above 5 cr
20-03-20
If 3B filed before 24/06/20 then first 15 days no interest
If filed after 24/06/20 then no rebate of Interest
If filed before 24th June no penalty
If filed after 24th June no waiver
Feb-20
GSTR 3B
CTS-31 /2020
CTS-32/ 2020
03-04-20
*Ist Set of States
**IInd Set of States
Above 1.5 cr and up to 5 cr
22-03-20
24/03/20
If 3B filed before 29/06/20 then no interest
If filed after 29/06/20 then no rebate of Interest
If filed before 29th June no penalty
If filed after 29th June no waiver
Feb-20
GSTR 3B
CTS-31/ 2020
CTS-32/ 2020
03-04-20
*Ist Set of States
**IInd Set of States
Up to 1.5 cr
22-03-20
24/03/20
If 3B filed before 30/06/20 then no interest
If filed after 30/06/20 then no rebate of Interest
If filed before 30th June no penalty
If filed after 30th June no waiver
 
 
 
 
 
 
 
 
 
 
 
Mar-20
GSTR 1
CTS-33/ 2020
03-04-20
All
above 5 cr
11-04-20
NA
NA
If filed on or before 30/6/20 late fee waived
No waiver if filed after 30/06/20
Mar-20
GSTR 3B
CTS-31/ 2020
CTS-32/ 2020
03-04-20
All
above 5 cr
20-04-20
If 3B filed before 24/06/20 then first 15 days no Intrest
If filed after 24/06/20 then no rebate of Interest
If filed before 24th June no penalty
If filed after 24th June no waiver
Mar-20
GSTR 3B
CTS-31/ 2020
CTS-32/ 2020
03-04-20
*Ist Set of States
**IInd Set of States
Above 1.5 cr and up to 5 cr
22-04-20
24/04/20
If 3B filed before 29/06/20 then no Intrest
If filed after 29/06/20 then no rebate of Interest
If filed before 29th June no penalty
If filed after 29th June no waiver
Mar-20
GSTR 3B
CTS-31/ 2020
CTS-32/ 2020
03-04-20
*Ist Set of States
**IInd Set of States
Up to 1.5 cr
22-04-20
24/04/20
If 3B filed before 03/07/20 then no Intrest
If filed after 03/07/20 then no rebate of Interest
If filed before 3rd July no penalty
If filed after 3rd July no waiver
 
 
 
 
 
 
 
 
 
 
 
April 20 to June 20
GSTR 1
CTS-27/ 2020
23-03-20
All
up to 1.50 cr
31-07-20
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
July 20 to Sep 20
GSTR 1
CTS-27/ 2020
23-03-20
All
up to 1.50 cr
31-10-20
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Apr-20
GSTR 1
CTS-28/ 2020
CTS-33/ 2020
23-03-20
03/04/20
All
Above 1.50 cr
11-05-20
NA
NA
If filed on or before 30/6/20 late fee waived
No waiver if filed after 30/06/20
 
GSTR 3B
CTS-29 /2020
CTS-31/ 2020
CTS-32/ 2020
23-03-20
03/04/20
All
Above 5 cr
20-05-20
If 3B filed before 24/06/20 then first 15 days no interest
If filed after 24/06/20 then no rebate of Interest
If filed before 24th June no penalty
If filed after 24th June no waiver
 
GSTR 3B
CTS-29/ 2020
CTS-31/ 2020
CTS-32/ 2020
23-03-20
*Ist Set of States
Above 1.5 cr and up to 5 cr
22-05-20
If 3B filed before 30/06/20 then no interest
If filed after 30/06/20 then no rebate of Interest
If filed before 30th June no penalty
If filed after 30th June no waiver
 
GSTR 3B
CTS-29/ 2020
CTS-31/ 2020
CTS-32/ 2020
23-03-20
**IInd Set of States
Up to 1.5 cr
24-05-20
If 3B filed before 06/07/20 then no interest
If filed after 06/07/20 then no rebate of Interest
If filed before 6th July no penalty
If filed after 6th July no waiver
 
GSTR 3B
CTS-29/ 2020
CTS-31/ 2020
CTS-32/ 2020
23-03-20
*Ist Set of States
Above 1.5 cr and up to 5 cr
22-05-20
If 3B filed before 30/06/20 then no interest
If filed after 30/06/20 then no rebate of Interest
If filed before 30th June no penalty
If filed after 30th June no waiver
 
GSTR 3B
CTS-29/ 2020
CTS-31/ 2020
CTS-32/ 2020
23-03-20
**IInd Set of States
Up to 1.5 cr
24-05-20
If 3B filed before 06/07/20 then no Interest
If filed after 06/07/20 then no rebate of Interest
If filed before 6th July no penalty
If filed after 6th July no waiver
 
 
 
 
 
 
 
 
 
 
 
May-20
GSTR 1
CTS-28/ 2020
CTS-33/ 2020
23-03-20
03/04/20
All
Above 1.50 cr
11-06-20
NA
NA
If filed on or before 30/6/20 late fee waived
No waiver if filed after 30/06/20
 
GSTR 3B
CTS-29/ 2020
CTS-36/ 2020
23-03-20
03/04/20
All
Above 5 cr
27-06-20
 
 
 
 
 
GSTR 3B
CTS-29/ 2020
CTS-36/ 2020
23-03-20
*Ist Set of States
Up to 5 cr
12-07-20
 
 
 
 
 
GSTR 3B
CTS-29/ 2020
CTS-36/ 2020
23-03-20
**IInd Set of States
Up to 5 cr
14-07-20
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Jun-20
GSTR 1
CTS-28/ 2020
23-03-20
All
Above 1.50 cr
11-07-20
 
 
 
 
 
GSTR 3B
CTS-29/ 2020
23-03-20
All
Above 5 cr
27-07-20
 
 
 
 
 
GSTR 3B
CTS-29/ 2020
23-03-20
*Ist Set of States
Up to 5 cr
11-08-20
 
 
 
 
 
GSTR 3B
CTS-29/ 2020
23-03-20
**IInd Set of States
Up to 5 cr
13-08-20
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Jul-20
GSTR 1
CTS-28/ 2020
23-03-20
All
Above 1.50 cr
11-08-20
 
 
 
 
 
GSTR 3B
CTS-29/ 2020
23-03-20
All
Above 5 cr
27-08-20
 
 
 
 
 
GSTR 3B
CTS-29/ 2020
23-03-20
*Ist Set of States
Up to 5 cr
11-09-20
 
 
 
 
 
GSTR 3B
CTS-29/ 2020
23-03-20
**IInd Set of States
Up to 5 cr
13-09-20
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Aug-20
GSTR 1
CTS-28/ 2020
23-03-20
All
Above 1.50 cr
11-09-20
 
 
 
 
 
GSTR 3B
CTS-29/ 2020
23-03-20
All
Above 5 cr
27-09-20
 
 
 
 
 
GSTR 3B
CTS-29/ 2020
23-03-20
*Ist Set of States
Up to 5 cr
12-10-20
 
 
 
 
 
GSTR 3B
CTS-29/ 2020
23-03-20
**IInd Set of States
Up to 5 cr
14-10-20
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Sep-20
GSTR 1
CTS-28/ 2020
23-03-20
All
Above 1.50 cr
11-10-20
 
 
 
 
 
GSTR 3B
CTS-29/ 2020
23-03-20
All
Above 5 cr
27-10-20
 
 
 
 
 
GSTR 3B
CTS-29/ 2020
23-03-20
*Ist Set of States
Up to 5 cr
11-11-20
 
 
 
 
 
GSTR 3B
CTS-29/ 2020
23-03-20
**IInd Set of States
Up to 5 cr
13-11-20
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
*Ist Set of 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
IInd Set of 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

Further, Circular No. 136/06/20-GST is need to be read carefully and the same is also given above in Excel form of Table so that easily of your case you can check it up and relaxed.

Relevant GST Notifications

Title Notification No. Date
CBIC extends due date for furnishing GSTR-3B for May 2020 Month Notification No. 36/2020-Central Tax 03/04/2020
CBIC extends Due date of GST compliance & validity of e-way bills Notification No. 35/2020-Central Tax 03/04/2020
Due date to furnish CMP-08 & GSTR-4 extended for March Quarter Notification No. 34/2020-Central Tax 03/04/2020
Conditional waiver of late fee for delay in furnishing FORM GSTR-1 Notification No. 33/2020-Central Tax 03/04/2020
Conditional waiver of late fee for delay in furnishing FORM GSTR-3B Notification No. 32/2020-Central Tax 03/04/2020
Lower GST interest Rate only on timely filing of FORM GSTR-3B Notification No. 31/2020-Central Tax 03/04/2020
GST Composition Scheme for FY 2020-21 can be opted till 30.06.2020 Notification No. 30/2020-Central Tax 03/04/2020
CBIC notifies GSTR-3B with due dates for April 2020 to September 2020 Notification No. 29/2020-Central Tax 23/03/2020
Due date of monthly GSTR-1 for first 6 Months of Year 2020-21 Notification No. 28/2020-Central Tax 23/03/2020
Due date of quarterly GSTR-1 for first 2 quarters of Year 2020-21 Notification No. 27/2020-Central Tax 23/03/2020

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