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

Effects of the Notifications 30/2020-CT to 36/2020-CT all dated 3^rd 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 30^th June, 2020 for the FY 2020-21. Further, the statement in ITC-03 needs to be filed within 31^st 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.