Introduction
In this article date extensions under GST as notified till 30-06-2020 due to outbreak of COVID have been dealt with. The article deals with
1. Date Extension for GSTR 3B from February to September 2020
2. Date Extension for GSTR-1 from February to September 2020
3. Extension of Certain Actions
4. No extension of time limits for certain actions.
Page Contents
Chart for GSTR 3B for February to September 2020
N/N |
Turnover more than 5 crores |
||||||||
Month |
Due Date GSTR 3B |
Nil Interest up to |
9% Interest up to |
18% from |
Zero late Feeup to |
Returns filed there after |
Max. Fee if return filed till 30-09-20 |
Nil Output tax |
|
NN 29/2020 |
Feb 2020 |
20-03-20 |
04-04-20 |
24-06-20 |
25-06-20 |
24-06-20 |
Rs. 50/- per day w.e.f. 21-03-20 |
500 |
Nil |
NN 29/2020 |
March 2020 |
20-04-20 |
05-05-20 |
24-06-20 |
25-06-20 |
24-06-20 |
Rs. 50/- per day w.e.f. 21-04-20 |
500 |
Nil |
NN 29/2020 |
April 2020 |
20-05-20 |
04-06-20 |
24-06-20 |
25-06-20 |
24-06-20 |
Rs. 50/- per day w.e.f. 21-05-20 |
500 |
Nil |
NN 36/2020 |
May 2020 |
27-06-20 |
27-06-20 |
xxxxxxxx |
28-06-20 |
27-06-20 |
Rs. 50/- per day w.e.f. 28-06-20 |
500 |
Nil |
NN 29/2020 |
June 2020 |
20-07-20 |
20-07-20 |
xxxxxxxx |
21-07-20 |
20-07-20 |
Rs. 50/- per day w.e.f. 21-07-20 |
500 |
Nil |
NN 29/2020 |
July 2020 |
20-08-20 |
20-08-20 |
xxxxxxxx |
21-08-20 |
20-08-20 |
Rs. 50/- per day w.e.f. 21-08-20 |
500 |
Nil |
NN 54/2020 |
Aug 2020 |
20-09-20 |
20-09-20 |
xxxxxxxx |
21-09-20 |
20-09-20 |
Rs. 50/- per day w.e.f. 21-09-20 |
xxxx xxxx |
xxx xxxxx |
NN 29/2020 |
Sep., 2020 |
20-10-20 |
xxxx xxxx |
xxx xxxxx |
21-10-20 |
20-10-20 |
Rs. 50/- per day w.e.f. 21-10-20 |
xx xxxxxx |
xx xxxxxx |
Turnover upto 5 crores:Punjab 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 |
|||||||||
NN 29/2020 |
“Feb 2020 |
24-03-20 |
30-06-20 |
30-09-20 |
01-10-20 |
30-06-20 |
Rs. 50/- per day w.e.f. 01-07-20 |
500 |
Nil |
NN 29/2020 |
March 2020 |
24-04-20 |
05-07-20 |
30-09-20 |
01-10-20 |
05-07-20 |
Rs. 50/- per day w.e.f. 06-07-20 |
500 |
Nil |
NN 29/2020 |
April 2020 |
24-05-20 |
09-07-20 |
30-09-20 |
01-10-20 |
09-07-20 |
Rs. 50/- per day w.e.f. 10-07-20 |
500 |
Nil |
NN 36/2020 |
May 2020 |
14-07-20 |
15-09-20 |
30-09-20 |
01-10-20 |
15-09-20 |
Rs. 50/- per day w.e.f. 16-04-20 |
500 |
Nil |
NN 29/2020 |
June 2020 |
24-07-20 |
25-09-20 |
30-09-20 |
01-10-20 |
25-09-20 |
Rs. 50/- per day w.e.f. 26-09-20 |
500 |
Nil |
NN 29/2020 |
July 2020 |
24-08-20 |
29-09-20 |
30-09-20 |
01-10-20 |
29-09-20 |
Rs. 50/- per day w.e.f. 30-09-20 |
500 |
Nil |
NN 54/2020 |
Aug 2020 |
03-10-20 |
03-10-20 |
xxxxxxxx |
04-10-20 |
03-10-20 |
Rs. 50/- per day w.e.f. 4-10-20 |
xxx xxxxx |
xxx xxxxx |
NN 29/2020 |
Sep 2020 |
24-09-20 |
24-09-20 |
xxxxxxxx |
25-09-20 |
24-09-20 |
Rs. 50/- per day w.e.f. 25-09-20 |
xxx xxxxx |
xxxxx xxx |
Turnover upto 5 crores: States of 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 |
|||||||||
NN 29/2020 |
“Feb 2020 |
22-03-20 |
30-06-20 |
30-09-20 |
01-10-20 |
30-06-20 |
Rs. 50/- per day w.e.f. 01-07-20 |
500 |
Nil |
NN 29/2020 |
March 2020 |
22-04-20 |
03-07-20 |
30-09-20 |
01-10-20 |
03-07-20 |
Rs. 50/- per day w.e.f. 04-07-20 |
500 |
Nil |
NN 29/2020 |
April 2020 |
22-05-20 |
06-07-20 |
30-09-20 |
01-10-20 |
06-07-20 |
Rs. 50/- per day w.e.f. 07-07-20 |
500 |
Nil |
NN 36/2020 |
May 2020 |
12-07-20 |
12-09-20 |
30-09-20 |
01-10-20 |
12-09-20 |
Rs. 50/- per day w.e.f. 13-09-20 |
500 |
Nil |
NN 29/2020 |
June 2020 |
22-07-20 |
23-09-20 |
30-09-20 |
01-10-20 |
23-09-20 |
Rs. 50/- per day w.e.f. 24-09-20 |
500 |
Nil |
NN 29/2020 |
July 2020 |
22-08-20 |
27-09-20 |
30-09-20 |
01-10-20 |
27-09-20 |
Rs. 50/- per day w.e.f. 28-09-20 |
500 |
Nil |
NN 54/2020 |
Aug 2020 |
01-10-20 |
01-10-20 |
xxxxxxxx |
02-10-20 |
01-10-20 |
Rs. 50/- per day w.e.f. 2-10-20 |
xxxx xxxx |
xxxxx xxx |
NN 29/2020 |
Sep 2020 |
22-09-20 |
24-09-20 |
xxxxxxxx |
25-09-20 |
24-09-20 |
Rs. 50/- per day w.e.f. 25-09-20 |
xxx xxxxx |
xxx xxxxx |
Notification Reference |
NN 51/2020 dated 24-06-20 |
NN 52/2020 dated 24-06-20 |
NN 57/2020 |
||||||
Chart for GSTR 1 for February to September 2020
| Monthly return filers :Turnover more than 1.5 crores | ||||
| Notification Reference | Month | Due Date | Nil Late Fee up to | Remarks |
| NN 46/2019 | “Feb 2020 | 11-03-2020 | xxxxxx | If return is not filed till last date for which late fee is waived, then late fee shall be levied w.ef. Due date of return @ Rs. 50/- per day (Rs. 20/- per day for NIL Return) |
| NN 46/2019 | March 2020 | 11-04-2020 | 10-07-2020 | |
| NN 28/2020 | April 2020 | 11-05-2020 | 24-07-2020 | |
| NN 28/2020 | May 2020 | 11-06-2020 | 28-07-2020 | |
| NN 28/2020 | June 2020 | 11-07-2020 | 05-08-2020 | |
| NN 28/2020 | July 2020 | 11-08-2020 | xxxxxx | |
| NN 28/2020 | August 2020 | 11-09-2020 | xxxxxx | |
| NN 28/2020 | Sep., 2020 | 11-10-2020 | xxxxxx | |
| Quarterly Return filers: Turnover less than 1.5 crores | ||||
| NN 45/2019 | January to March 2020 | 30-04-2020 | 17-07-2020 | If return is not filed till last date for which late fee is waived, then late fee shall be levied w.ef. Due date of return @ Rs. 50/- per day (Rs. 20/- per day for NIL Return) |
| NN 27/2020 | April to June 2020 | 31-07-2020 | 03-08-2020 | |
| NN 27/2020 | July to Sep 2020 | 31-10-2020 | xxxxxx | |
| Notification Reference | NN 53/2020 | NN 2/2018 | ||
Extension of Certain Actions
| Action | Date Extended to | Notification/Circular |
| Filing of CMP-08 by Composition Taxable person for January to March 2020 | 07-07-2020 shall get extended to 31-08-2020 | 34/2020 read with 55/2020 further read with 35/2020 |
| Filing of CMP-08 by Composition Taxable person for April to June 2020 | 31-08-2020 | 55/2020 read with 35/2020 |
| GSTR-4 for the financial year 2019-20 | 15-07-2020 shall get extended to 31-08-2020 | 34/2020 read with 55/2020 further read with 35/2020 |
| Opting for Composition Scheme for 2020-21 | 30-06-2020 shall get extended to 31-08-2020 | 30/2020 read with 55/2020 further read with 35/2020 |
| Filing of ITC-03 for reversal of ITC by persons opting for Composition Scheme | 31-07-2020 shall get extended to 31-08-2020 | Rule 3(3) amended vide 30/2020 read with 55/2020 further read with 35/2020 |
| Details of Challan in ITC-04 for quarter ending March 2020 and June 2020 | 31-08-2020 | 55/2020 read with 35/2020 |
| Cumulative Adjustment of provisional ITC not exceeding 10% of invoices uploaded by suppliers | August 2020 | Rule 36(4) amended by NN 30/2020 |
| E way Bills generated on or before 24-03-2020 and period of validity expiring between 20-03-2020 to 15-04-2020 | 30-06-2020 | 47/2020 |
| GSTR-6 for Input service distributor for March to July 2020 | 31-08-2020 | 55/2020 read with 35/2020 and Circular 136/06/2020 |
| Due date of Deposit of TDS by tax deductor falling between 20-03-2020 to 30-08-2020 | 31-08-020 | 55/2020 read with 35/2020 and Circular 137/07/2020 |
| GSTR-7 for tax deductor for March 2020 to July 2020 | 31-08-2020 | 55/2020 read with 35/2020 and Circular 136/06/2020 |
| GSTR-8 for E-Commerce Operator for March 2020 to July 2020 | 31-08-2020 | 55/2020 read with 35/2020 and Circular 136/06/2020 |
| GSTR-9 and 9C, annual return and reconciliation statement for 2018-19 | 30-09-2020 | 41/2020 |
| GSTR-10 required to be filed with in 3 months from cancellations falling due between 20-03-2020 to 30-08-2020 | 31-08-2020 | 55/2020 read with 35/2020 |
| Furnishing of LUT for 2020-21 | 31-08-2020 | 55/2020 read with 35/2020 further read with 37/2017 and Circular 137/07/2020 |
| Filing of Refund Application expiring between 20-03-2020 to 30-08-2020 | 31-08-2020 | 55/2020 read with 35/2020 further read with 37/2017 and Circular 137/07/2020 |
| Due Dates falling between 20-03-2020 to 29-09-2020 under Customs, Excise or Service Tax for:
1. Issue of any adjudication order/appeal order/other order 2. Issue of notice including SCN 3. Intimation 4. Notification 5. Sanction 6. Approval 7. Filing of Appeal 8. Filing of Reply to notice 9. Filing of Application 10. Furnishing any return 11. Furnishing any document 12. Furnishing any return or statement |
30-09-2020 | Section 6 of TAXATION AND OTHER LAWS (RELAXATION OF CERTAIN PROVISIONS) ORDINANCE, 2020 read with Notification CBEC-20/06/08/2020-GST dated 27-06-2020 |
| Due Dates falling between 20-03-2020 to 30-08-2020 under CGST and IGST for:
1. Issue of any adjudication order/appeal order/other order 2. Issue of notice including SCN 3. Intimation 4.Notification 5. Sanction 6. Approval 7. Filing of Appeal 8. Filing of Reply to notice 9. Filing of Application 10. Furnishing any return 11. Furnishing any document 12. Furnishing any return or statement 13.Furnishing of such other record |
31-08-2020 | 55/2020 read with 35/2020 and Circular 136/06/2020 |
| SVLDRS Date of Payment | 30-06-2020 | Section 7 of TAXATION AND OTHER LAWS (RELAXATION OF CERTAIN PROVISIONS) ORDINANCE, 2020 amending section 127(5) of Finance (No.2) Act 2019 |
No extension of time limit for certain actions:
1. Time for Liability to pay tax arising from issue of Invoice for goods required to be issued before or at the time of removal of goods.
2. Time for Liability to pay tax arising from issue of invoice for services with in 30 days from the date of provision of service in cases of supplier other than banking company or insurer
3. Time for Liability to pay tax arising from issue of invoice for services with in 45 days from the date of provision of service in case of banking company and insurance company
4. Time of liability to pay tax on RCM on receipt of goods or date of payment or 31st day immediately following date of issue of invoice, whichever is earliest
5. Time of liability to pay tax on RCM on services on date of payment or 61st day immediately following date of issue of invoice.
6. Time of seeking registration with in 30 days from the date becoming liable to be registered
7. Time of seeking registration by casual taxable person 5 days prior to commencement of business
8. Time of validity of registration for casual taxable person beyond 90 days.
9. Time for making arrest
10. Time for invoking liability of partners
11. Time for levy of penalty.
12. Time for issue of summary report in EWB-03
13. Time for final report in Part B of EWB-03
14. 15 days period for validity of Part A of EWB-01
15. 14 days time to make payment for release of detained goods, documents and conveyance
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