Summary of Extended/Conditional Due Dates After The 40th GST Council Meeting Held On 12th June 2020
Time and again changes are being made in due dates of GST compliance’s, to provide some relief to the taxpayers.
Also note that these due dates might change again, due to confusing created regarding waiver of late fees for returns from July 17 to January 2020 until then these are the due dates and I have tried summarize most of them.
Extended/Conditional due dates chart after 40th GST Council Meeting
| Sr No | Class of registered persons | Tax Period | Conditional / Extended due Dates | Interest | Late Fees | Notifications Referred |
| GSTR-3B | ||||||
| 1 | Taxpayers having an aggregate turnover of more than Rs 5 Crores in preceding FY |
Feb, March, April 2020 | 24th June 2020 | *Nil till first 15 days from original Due Date and 9% thereafter.
*If return filed after 24th June 2020 interest to be paid at 18% from original due date till date of filing. |
*Nil if return filed till 24th June 2020.
* If return filed after 24th June late fees to be paid from original date till date of filing |
31/2020-Central Tax 32/2020-Central Tax |
| May 2020 | 27th June 2020 (Extended Due date) | – | – | 36/2020-Central Tax | ||
| 2 | Taxpayers having an aggregate turnover of more than Rs 1.5 Crores and up to Rs 5 Crores in preceding FY |
Feb & March 2020 | 29th June 2020 | *Nil if filed up to 29th June 2020
*9% if filed after 29th June 2020 till 30th Sept 2020 |
Nil if filed up to 29th June 2020 | 31/2020-Central Tax 32/2020-Central Tax Press Release- Recommendations of GST council related to Law & Procedure |
| April 2020 | 30th June 2020 | *Nil if filed up to 30th June 2020
*9% if filed after 30th June 2020 till 30th Sept 2020 |
Nil if filed up to 30th June 2020 | 31/2020-Central Tax 32/2020-Central Tax Press Release- Recommendations of GST council related to Law & Procedure |
||
| May, June, July 2020 | September 2020 (Staggered due dates to be notified) | Nil if filed by September 2020 | Nil if filed by September 2020 | Press release- Recommendations of GST council related to Law & Procedure |
||
| 3 | Taxpayers having an aggregate turnover up to Rs 1.5 Crores in preceding FY |
February 2020 | 30th June 2020 | Nil if filed up to 30th June 2020
9% if filed after 30th June 2020 till 30th Sept 2020 |
Nil if filed up to 30th June 2020 | 31/2020-Central Tax 32/2020-Central Tax Press Release- Recommendations of GST council related to Law & Procedure |
| March 2020 | 3rd July 2020 | Nil if filed up to 3rd July 2020 9% if filed after 3rd July 2020 till 30th Sept 2020 | Nil if filed up to 3rd July 2020 | 31/2020-Central Tax 32/2020-Central Tax Press release- Recommendations of GST council related to Law & Procedure |
||
| April 2020 | 6th July 2020 | Nil if filed up to 6th July 2020 9% if filed after 6th July 2020 till 30th Sept 2020 | Nil if filed up to 6th July 2020 | 31/2020-Central Tax 32/2020-Central Tax Press release- Recommendations of GST council related to Law & Procedure |
||
| May, June, July 2020 | September 2020 (Staggered due dates to be notified) | Nil if filed by September 2020 | Nil if filed by September 2020 | Press release- Recommendations of GST council related to Law & Procedure |
||
| GSTR-1 | ||||||
| 1 | Taxpayers having an aggregate turnover up to Rs 1.5 Crores in preceding FY | Quarter ending March 2020 | 30th June 2020 | NA | Nil if filed by 30th June 2020 | 33/2020-Central Tax |
| 2 | Taxpayers having an aggregate turnover
More than Rs 1.5 Crores in preceding FY |
March, April & May 2020 | 30th June 2020 | NA | Nil if filed by 30th June 2020 | 33/2020-Central Tax |
| CMP 08 | ||||||
| 1 | Composition Tax Payers | Quarter ending March 2020 | 7th July 2020 | – | – | 34/2020-Central Tax |
| GSTR-4 | ||||||
| 1 | Composition Tax Payers | FY ending 31st March 2020 | 15th July 2020 | – | – | 34/2020-Central Tax |
–
| Sr No | Class of registered persons | Tax Period | Conditional/
Extended due Dates |
Interest | Late Fees | Notifications Referred |
| Opt in For Composition in FY 2020-21 | ||||||
| 1 | GST CMP-02 | 2020-21 | 30th June 2020 | – | – | 34/2020-Central Tax |
| 2 | GST ITC-03 | 2019-20 (As on 31/3/20) | 31st July 2020 | – | – | 34/2020-Central Tax |
| NRTP, ISD, TDS, TCS | ||||||
| 1 | GSTR-5 (Non-Resident Tax Payers) | March, April & May 2020 | 30th June 2020 | – | – | 35/2020-Central Tax |
| 2 | GSTR-6 (Input Service Distributors) | March, April & May 2020 | 30th June 2020 | – | – | 35/2020-Central Tax |
| 3 | GSTR-7 (Tax deductors at source) | March, April & May 2020 | 30th June 2020 | – | – | 35/2020-Central Tax |
| 4 | GSTR-8 (Tax Collectors at source) | March, April & May 2020 | 30th June 2020 | – | – | 35/2020-Central Tax |
| GSTR-9 (Annual return) | ||||||
| GSTR-9 | FY 2018-19 | 30th June 2020 | – | – | 41/2020- Central Tax | |
| E-Way Bills | ||||||
| 1 | Eway Bill generated on or before 24th March 2020 and whose validity has expired on or after 20th march 2020 | Validity period of such Eway bill extended to 30th June 2020 | – | – | 47/2020- Central Tax | |
| Other Compliances | ||||||
| 1 | Notice, Intimation, Hearing Etc. | fall in between 20th day of March 2020 to the 29th day of June 2020 | 30th June 2020 | – | – | 35/2020-Central Tax |
| 2 | GST ITC‐04 Return (Goods sent to or received from job‐ worker). | Quarter ending March 2020 | 30th June 2020 | – | – | 35/2020-Central Tax |
| 3 | GST RFD 11 (online filing LUT) | FY 2020-21 | 30th June 2020 | – | – | 35/2020-Central Tax |
Notes: –
1 Original due date is 20th day of succeeding month of which return is to be filed
If you file your returns after the conditional due dates, full late fees will be levied from original
2 due dates till date of filling of return
3 Similarly, full interest @ 18% will be levied if these conditional due dates are missed.
Author Bio
Very informative
Give email address if if you are willing to solve queries
Very Good Informative
Pl give your email for any queries
Thanks! It helped!