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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 |
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Return Period |
Return Type |
Not. No. |
Dated |
States |
T.O. Limit |
Due Date |
Interest Rate Reduction |
Late Fee Waived |
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Condition |
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1 |
2 |
3 |
4 |
Feb-20 |
GSTR 3B |
CTS-31/ 2020CTS-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 /2020CTS-32/ 2020 |
03-04-20 |
*Ist Set of States**IInd Set of States |
Above 1.5 cr and up to 5 cr |
22-03-2024/03/20 |
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/ 2020CTS-32/ 2020 |
03-04-20 |
*Ist Set of States**IInd Set of States |
Up to 1.5 cr |
22-03-2024/03/20 |
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 |
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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/ 2020CTS-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/ 2020CTS-32/ 2020 |
03-04-20 |
*Ist Set of States**IInd Set of States |
Above 1.5 cr and up to 5 cr |
22-04-2024/04/20 |
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/ 2020CTS-32/ 2020 |
03-04-20 |
*Ist Set of States**IInd Set of States |
Up to 1.5 cr |
22-04-2024/04/20 |
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 |
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April 20 to June 20 |
GSTR 1 |
CTS-27/ 2020 |
23-03-20 |
All |
up to 1.50 cr |
31-07-20 |
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July 20 to Sep 20 |
GSTR 1 |
CTS-27/ 2020 |
23-03-20 |
All |
up to 1.50 cr |
31-10-20 |
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Apr-20 |
GSTR 1 |
CTS-28/ 2020CTS-33/ 2020 |
23-03-2003/04/20 |
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 |
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GSTR 3B |
CTS-29 /2020CTS-31/ 2020CTS-32/ 2020 |
23-03-2003/04/20 |
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 |
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GSTR 3B |
CTS-29/ 2020CTS-31/ 2020CTS-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 |
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|
GSTR 3B |
CTS-29/ 2020CTS-31/ 2020CTS-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 |
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|
GSTR 3B |
CTS-29/ 2020CTS-31/ 2020CTS-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 |
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|
GSTR 3B |
CTS-29/ 2020CTS-31/ 2020CTS-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 |
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May-20 |
GSTR 1 |
CTS-28/ 2020CTS-33/ 2020 |
23-03-2003/04/20 |
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 |
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GSTR 3B |
CTS-29/ 2020CTS-36/ 2020 |
23-03-2003/04/20 |
All |
Above 5 cr |
27-06-20 |
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GSTR 3B |
CTS-29/ 2020CTS-36/ 2020 |
23-03-20 |
*Ist Set of States |
Up to 5 cr |
12-07-20 |
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GSTR 3B |
CTS-29/ 2020CTS-36/ 2020 |
23-03-20 |
**IInd Set of States |
Up to 5 cr |
14-07-20 |
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Jun-20 |
GSTR 1 |
CTS-28/ 2020 |
23-03-20 |
All |
Above 1.50 cr |
11-07-20 |
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GSTR 3B |
CTS-29/ 2020 |
23-03-20 |
All |
Above 5 cr |
27-07-20 |
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GSTR 3B |
CTS-29/ 2020 |
23-03-20 |
*Ist Set of States |
Up to 5 cr |
11-08-20 |
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GSTR 3B |
CTS-29/ 2020 |
23-03-20 |
**IInd Set of States |
Up to 5 cr |
13-08-20 |
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Jul-20 |
GSTR 1 |
CTS-28/ 2020 |
23-03-20 |
All |
Above 1.50 cr |
11-08-20 |
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GSTR 3B |
CTS-29/ 2020 |
23-03-20 |
All |
Above 5 cr |
27-08-20 |
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GSTR 3B |
CTS-29/ 2020 |
23-03-20 |
*Ist Set of States |
Up to 5 cr |
11-09-20 |
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GSTR 3B |
CTS-29/ 2020 |
23-03-20 |
**IInd Set of States |
Up to 5 cr |
13-09-20 |
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Aug-20 |
GSTR 1 |
CTS-28/ 2020 |
23-03-20 |
All |
Above 1.50 cr |
11-09-20 |
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GSTR 3B |
CTS-29/ 2020 |
23-03-20 |
All |
Above 5 cr |
27-09-20 |
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GSTR 3B |
CTS-29/ 2020 |
23-03-20 |
*Ist Set of States |
Up to 5 cr |
12-10-20 |
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GSTR 3B |
CTS-29/ 2020 |
23-03-20 |
**IInd Set of States |
Up to 5 cr |
14-10-20 |
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Sep-20 |
GSTR 1 |
CTS-28/ 2020 |
23-03-20 |
All |
Above 1.50 cr |
11-10-20 |
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GSTR 3B |
CTS-29/ 2020 |
23-03-20 |
All |
Above 5 cr |
27-10-20 |
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GSTR 3B |
CTS-29/ 2020 |
23-03-20 |
*Ist Set of States |
Up to 5 cr |
11-11-20 |
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GSTR 3B |
CTS-29/ 2020 |
23-03-20 |
**IInd Set of States |
Up to 5 cr |
13-11-20 |
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*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 |
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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 |
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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.
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