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.

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