Extension in due date of filing GSTR-3B and GSTR-1

The whole world is affected with pandemic disease COVID-19 reporting number of causalities. The government of India has come up with lockdown to break the chain of this virus. But, it has adversely affected the Indian economy due to shutdown of business activities. Thus, GST department has issued various notifications for the extension of due dates of returns and relaxation in interest levied on late payment of tax liabilities. The notifications has been summarised for easy understanding are as follows:

1. For Turnover more than 5 Crore

A. Waiver of late fees and extension of due dates

Returns Due Dates Late Fees Condition Notification No.
GSTR-1 Not Extended Waived for the months:

  • March, 2020
  • April, 2020
  • May, 2020
If filed up to 30th June 2020 33/2020 Dated 03.04.2020
GSTR-3B Not Extended

Except May-20

i.e. 27th June 20

(N/No. – 36/2020)

Waived for the months:

  • February, 2020
  • March, 2020
  • April, 2020
If filed up to 24th June 2020 32/2020 Dated 03.04.2020

B. Applicability of Lower Interest Rate (N/No. 31/2020)

Return Period

(GSTR-3B)

Due Date Grace Period for Payment i.e. No Interest Interest @ 9% Condition
February-20 20th March 2020 15 Days i.e. 4th April 20 w.e.f. 5th April 20 onwards If return is filed on or before 24th June 20.
March-20 20th April 2020 15 Days i.e. 5th May 20 w.e.f. 6th May 20 onwards
April-20 20th May 2020 15 Days i.e. 4th June 20 w.e.f. 5th June 20 onwards

2. For Turnover more than 1.5 Crore and up to 5 Crore

A. Waiver of late fees and extension of due dates

Returns Due Dates Late Fees Condition Notification No.
GSTR-1 Not Extended Waived for the months:

  • March, 2020
  • April, 2020
  • May, 2020
If filed up to 30th June 2020 33/2020 Dated 03.04.2020
GSTR-3B Not Extended

Except May-20

(N/No. – 36/2020)**

Waived for the months:

  • February, 2020
  • March, 2020
If filed up to 29th June 2020 32/2020 Dated 03.04.2020
  • April, 2020
If filed up to 30th June 2020

Note:  Applicability of lower interest rate

No interest if GSTR-3B for the months of Feb-20, Mar-20 is filed up to 29th June 2020 and April-20 is filed up to 30th June 2020. Otherwise interest will be levied @ 18% p.a.

3. For Turnover up to 1.5 Crore

A. Waiver of late fees and extension of due dates

Returns Due Dates Late Fees Condition Notification No.
GSTR-1 Not Extended Waived for the months:

  • March, 2020
  • April, 2020
  • May, 2020
Filed up to 30th June 2020 33/2020 Dated 03.04.2020
GSTR-3B Not Extended

Except May-20

(N/No. – 36/2020)**

Waived for the months:

  • February, 2020
Filed up to 30th June 2020 32/2020 Dated 03.04.2020
  • March, 2020
Filed up to 3rd  July 2020
  • April, 2020
Filed up to 6th  July 2020

Note:  Applicability of lower interest rate

No interest if GSTR-3B for the months of Feb-20, Mar-20 and Apr-20 is filed up to 30th June 2020, 3rd July and 6th July 2020 respectively. Otherwise interest will be levied @ 18% p.a.

** Extension in due date of filing GSTR-3B for the month May-2020 for turnover upto Rs. 5 Crore

1. Due Date is 12th July 2020 : Where principle place of business in 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.

Due Date is 14th July 2020: Where principle place of business in states of  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.

Author Bio

Qualification: CA in Job / Business
Company: AU SMALL FINANCE BANK LTD.
Location: JAIPUR, Rajasthan, IN
Member Since: 08 Dec 2017 | Total Posts: 3

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