Owing to the difficulties faced by taxpayers due to Covid-19, the Indian Govt. has earlier undertaken various relief measures in April 2020 by way of providing relaxations in the last dates for undertaking various GST compliances.

In view thereof, this month i.e. June 2020 is very crucial, since almost all the compliances for which relief was given in the past needs to be complied within this month otherwise penal consequences (interest/late fee) may be entailed.

The list of GST activities/compliances is mentioned hereunder:

GST COMPLIANCE CALENDAR FOR JUNE 2020
Turnover (in INR) Period Revised due date*
 
GSTR-3B
Upto 1.5 Cr

 

 

Feb-20 30-Jun-20
Mar-20 03-Jul-20
Apr-20 06-Jul-20
More than 1.5 Cr but upto 5 Cr

 

 

Feb-20 29-Jun-20
Mar-20 29-Jun-20
Apr-20 30-Jun-20
More than 5 Cr

 

 

Feb-20 24 June 2020 (with interest @9% for the period post 15 days from the actual due date till the date of filing of return)
Mar-20 24 June 2020 (with interest @9% for the period post 15 days from the actual due date till the date of filing of return)
Apr-20 24 June 2020 (with interest @9% for the period post 15 days from the actual due date till the date of filing of return)
Upto 5 Cr May-20 12 July 2020/14 July 2020
More than 5 Cr May-20 27-Jun-20
GSTR-1
Upto 1.5 Cr March, April & May 2020 30-Jun-20
More than 1.5 Cr March, April & May 2020 30-Jun-20
 

 

GSTR-5
February, March, April & May 2020 30-Jun-20
GSTR-6
March, April & May 2020 30-Jun-20
GSTR-7
March, April & May 2020 30-Jun-20
GSTR-8
March, April & May 2020 30-Jun-20
LUT (RFD-11)
FY 2020-21 30-Jun-20
Composition Dealer Forms
CMP-02 for FY 2020-21 30-Jun-20
CMP-08 for Qtr. Jan to March 2020 07-Jul-20
GSTR-4 for Qtr. Jan to March 2020 15-Jul-20
Refund claims
Various periods where the due date was falling between 20 March 2020 to 29 June 2020 30-Jun-20
* The due dates have not been extended per se but relaxation has been provided from levy of interest and late fee for the given period.

Disclaimer- The contents of this article are for information purposes only and does not constitute an advice or a legal opinion and are personal views of the author. It is based upon relevant law and/or facts available at that point of time and prepared with due accuracy & reliability. Readers are requested to check and refer relevant provisions of statute, notification and/or circulars/ FAQs issued, information available on Govt. websites etc. before acting on the basis of the above write up.  The possibility of other views on the subject matter cannot be ruled out. By the use of the said information, you agree that Author / Tax Guru is not responsible or liable in any manner for the authenticity, accuracy, completeness, errors or any kind of omissions in this piece of information for any action taken thereof.

For any queries, please feel free to write at Email- sachinjainca@yahoo.co.in or Contact at -9999320844.

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