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- 13 Apr 2020
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Effects of the Notifications 30/2020-CT to 36/2020-CT all dated 3rd April, 2020 issued by the CBIC due to COVID-19 Pandemic
For Tax Payers having Turnover more than 5 Crores
| Return | Tax Period | Original Due Date | Extended Due Date |
| GSTR-1 | March-2020 | 11.04.2020 | 30.06.2020 |
| April-2020 | 11.05.2020 | 30.06.2020 | |
| May-2020 | 11.06.2020 | 30.06.2020 | |
| GSTR-3B | March-2020 | 20.04.2020 | 1. Within 05.05.2020 [Without Late Fees & Interest]
2. After 05.05.2020 but within 24.06.2020 [Without Late fees but with interest @ 9% p.a] 3. After 24.06.2020 [With Late Fees and with interest @ 18% p.a] |
| April-2020 | 20.05.2020 | 1. Within 04.06.2020 [Without Late Fees & Interest]
2. After 04.06.2020 but within 24.06.2020 [Without Late fees but with interest @ 9% p.a] 3. After 24.06.2020 [With Late Fees and with interest @ 18% p.a] |
|
| May-2020 | 20.06.2020 | 1. Within 27.06.2020 [Without Late Fees & Interest]
2. After 27.06.2020 [With Late Fees and with interest @ 18% p.a] |
|
| GSTR-7 | March-2020 | 10.04.2020 | 30.06.2020 |
| April-2020 | 10.05.2020 | 30.06.2020 | |
| May-2020 | 10.06.2020 | 30.06.2020 | |
GSTR -3B [ For Tax Payers having Turnover more than Rs. 1.5 Crore but less than Rs. 5 Crores in Preceding Financial Year]
| Tax Period | Revised Due Dates |
| February, 2020 | 29/06/2020– Without interest & Late Fees
30/06/2020 & Onwards: With interest @ 18% p.a & with Applicable Late Fees |
| March, 2020 | 29/06/2020– Without interest & Late Fees
30/06/2020 & Onwards: With interest @ 18% p.a & with Applicable Late Fees |
| April, 2020 | 30/06/2020– Without interest & Late Fees
01/07/2020 & Onwards: With interest @ 18% p.a & with Applicable Late Fees |
| May,2020 | 12/07/2020 or 14/07/2020( Depending upon States):
Without Late Fees & Interest Beyond the said dates, 18% p.a Interest and Late Fees, as applicable shall be applied. |
GSTR -3B [ For Tax Payers having Turnover less than Rs. 1.5 Crore in Preceding Financial Year]
| Tax Period | Due Dates |
| February, 2020 | 30/06/2020– Without interest & Late Fees |
| March, 2020 | 03/07/2020– Without interest & Late Fees |
| April, 2020 | 06/07/2020– Without interest & Late Fees |
| May,2020 | 12/07/2020 or 14/07/2020(Depending upon States):
Without Late Fees & Interest Beyond the said dates, 18% p.a Interest and Late Fees, as applicable shall be applied. |
- Due dates for Various other Returns/Statements/Information like GSTR-6, GSTR-7, ITC-04 etc if falls due within the period 20.03.2020 to 29.06.2020, is extended to 30.06.2020 without interest & Late fees.
- Due dates for various other compliances like issuance of Notice, Filing of Appeals, Submission of Refund Applications, Submission of Reply etc if falls due within the period 20.03.2020 to 29.06.2020, is extended to 30.06.2020.
- Due date for Filing intimation in Form CMP-02, by Composite Tax Payers has been extended till 30th June, 2020 for the FY 2020-21. Further, the statement in ITC-03 needs to be filed within 31st July, 2020.
- Rule 36(4) of the CGST Rules, 2017 deals with Allowability of mismatched ITC to the extent of 10% of Matched Credit. Applicability of such condition shall apply cumulatively for the period February, 2020 to August, 2020 and the effect of such cumulative adjustment shall be given in the GSTR-3B for the month of September, 2020.
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what is the extended due date of GST Payment of March 2020, if GSTR -3B want to file in Jun month.
Due date of Payment in GST is always the Due date of Filing the GSTR-3B. In GSTR-3B unless the OFFSET has been done, the payment is not credited to Government’s Account. Therefore, once the Due Date for filing GSTR 3B is extended, the Date of Payment is automatically extended.
So, for March-20, if you want to file GSTR 3B in June,20 the following is the Due date of Payments:
If Turnover in PY > Rs. 5Crore = 24th June,20( with interest @9% p.a from 6th May to Date of Payment)
If Turnover in PY Rs. 1.5 Crore= Upto 29.06.20( without Late Fees & Interest)
If Turnover in PY< Rs. 1.5 Crore = 03.07.20 (Without Interest & Late Fees)
Hope the matter gets clarified. Please keep posted any comments/queries.