Due to COVID-19 pandemic and challenges faced by taxpayers, Government has extended dates for GST filings. These are notified in Notifications 30/2020 to 36/2020 dated 03.04.2020 & 40/2020 dated 05.05.2020. Circular No. 136/06/2020-GST dated 3rd April, 2020 has been issued.
Extended GST due dates
GSTR 1: Quarterly & Monthly
GSTR 3B: Monthly
Note:
- 07.2020 – Group 1 states : Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep.
- 07.2020 – Group 2 states : Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya,Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi.
GSTR 4: Annually
GST CMP – 08: Quarterly
Note:
1. GST CMP -02 due date for F.Y. 2020-21 is 30.06.2020. The normal taxpayers wanting to opt for Composition should not file any GSTR-1/GSTR-3B, for any tax period of FY 2020-21, from any of the GSTIN on the associated PAN, or else they will not be able to opt for composition scheme for FY 2020-21.
The taxpayers who are already in composition scheme, in previous financial year are not required to opt in for composition again for FY 2020-2021.
2. GST ITC – 03 due date for F.Y. 2019-20 is 31.07.2020.
GSTR 5: Monthly
GSTR 6: Monthly
GSTR 7 & 8: Monthly
Note:
1. Extension of due dates for FORM GSTR-7 for the month of July 2019 to January 2020 till 24th March 2020 for registered persons having principal place of business in the Union territory of Ladakh.
2. Extension of due date for furnishing Form GSTR-7 for taxpayers having principal place of business is located in erstwhile State of Jammu and Kashmir for the July, 2019 to October, 2019 and November, 2019 to February, 2020.
GSTR 9 / 9A/ 9C: Annually
E- WAY BILL:
1. The validity of E-way bills (EWBs), generated on or before 24th March, 2020, and whose expiry date lies between 20th March, 2020, and 15th April, 2020, is deemed to have been extended till 31st May, 2020.
OTHER:
1. If any compliance (Like Notice, Intimation, Hearing Etc.) fall in between 20th day of March, 2020 to the 29th day of June, 2020, the last date of that compliance shall be extended to 30th day of June, 2020.
2. Condition for availing credit according GSTR 2 A plus 10% will not follow in the month of February, March, April, May, June, July and August, 2020 returns. You may take credit according to invoicing with you not according to GSTR 2A.But in the month of September 2020 ITC taken in GSTR 3 B will be checked on cumulative basis and will be adjusted accordingly.
3. ITC -04 to be filed by 30.06.2020.
4. Extended time limit for merchant exporter to export goods falling within 20.03.2020 to 29.06.2020 is 30.06.2020.
5. The extended time limit for filing LUT is 30.06.2020 for F.Y. 2020-21.
6. The extended time limit for filing RDF -01 is 30.06.2020.
7. The e-invoicing system will now apply from the 1st of October 2020, new GST returns will be implemented in phases between October 2020 and January 2021.
Interest Rates Changes related to filing of GSTR 3B:
Note:
1. Group 1 states : Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep.
2. Group 2 states : Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi.
3. There is no concession in rate of interest for filing May,2020 GSTR- 3B. In this situation if you will be delay for filing GSTR- B for the month of May 2020 than you will have to pay interest @18% per year for all category of dealers irrespective of turnover.
Author Bio
I HAVE TRY TO FILE GSTR 3B FOR THE MONTH OF FEBRUARY BUT LATE FEE APPEAR IN THE PORTAL I HAVE UPLOADE BEFORE LOACKDOWN BUT DUE TO LATE FEE NOT FILED NOW I M TRY TO FILE BUT LATE FEE DEMAND FOR THE MONTH OF FEBRUARY