Extension of Due Dates of Filing GST Returns Due To COVID-19

  • CA JOYDEB BHATTACHARYA
  • | Goods and Services Tax - News
  • 13 Apr 2020
  • 3,198 Views
  • 2 comments
    • Print Friendly and PDF

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.
Tags: , ,
Kindly Refer to Privacy Policy & Complete Terms of Use and Disclaimer.

Author Bio

Name: CA JOYDEB BHATTACHARYA
Qualification: CA in Practice
Company: P K Saha & Associates
Location: Kolkata, West Bengal, IN
Member Since: 13 Apr 2020 | Total Posts: 16
View Full Profile

My Published Posts

Analysis of Section 206AB/206CCA effective from 1st July, 2021
Analysis of Section 194Q & a comparison with Section 206C(1H)
GST E-invoicing- a new era of reform
GSTR 2B, a new era of Reconciliation of Input Tax Credit
VKC Footsteps India Pvt Ltd vs. UOI- Gujarat HC Judgment Analysis
View More Published Posts

More Under Goods and Services Tax

OVAT Act: Penalty in Turnover escaping Assessment was not Automatic
HC grants Bail to Former GST Official in Disproportionate assets case
COVID Relief Measures – Reduction in GST rate of specified items – Impact on Rate of Tax, ITC & MRP
Guidance Notes On Mentioning Of HSN & SAC Codes
Highlights of recent Relaxation in Late Fees & Interest under GST

2 Comments

Leave a Comment

Your email address will not be published. Required fields are marked *

Latest Posts

  1. Join GST, Customs & Income Tax Courses at 40% Discount
  2. OVAT Act: Penalty in Turnover escaping Assessment was not Automatic
  3. HC grants Bail to Former GST Official in Disproportionate assets case
  4. Addition merely on the basis of Dumb Documents not sutainable
  5. COVID Relief Measures – Reduction in GST rate of specified items – Impact on Rate of Tax, ITC & MRP
  6. Guidance Notes On Mentioning Of HSN & SAC Codes
  7. Amendment in Sl No. B VI of Appendix 4B ‘ List of Nominated Agencies
  8. Concept of “change of opinion” stands obliterated WEF 01.04.1989?
  9. Amended list of goods which cannot be tested in JNCH Laboratory
  10. JNCH notifies Laboratories for testing of Animal Feed additives / Extra Virgin Oil
  11. Tariff Notification No. 53/2021-Customs (N.T.), Dated:16.06.2021
View All Latest Posts

Popular Posts

  1. Join GST, Customs & Income Tax Courses at 40% Discount
  2. Cost Inflation Index | Meaning & Index from 1981-82 to 2021-22
  3. Income Tax New Portal – Linking of Aadhaar with PAN
  4. New TDS & TCS section- 194Q, 206AB, 206C(1H), 206CCA
  5. Major Changes in TDS/TCS w.e.f. 1st July 2021
View All Popular Posts

Featured Posts

  1. Join GST, Customs & Income Tax Courses at 40% Discount
  2. New TDS Provision on Purchases of Goods wef 01st July 2021
  3. Cost Inflation Index | Meaning & Index from 1981-82 to 2021-22
  4. Online live Courses on GST, Income Tax Compliances & Advanced Excel
  5. Income Tax New Portal Step by Step Guide to Download Form 26 AS
View All Featured Posts

Search Posts by Date

June 2021
M T W T F S S
 123456
78910111213
14151617181920
21222324252627
282930