DUE DATES FOR VARIOUS RETURNS UNDER
GOODS & SERVICE TAX
GSTR 3B (Monthly Returns for Regular Taxpayers)
| Class of Registered Taxpayers |
Tax Period | Returns to be filed on or before |
| 1. Taxpayers having aggregate turnover of more than Rs. 5 Crores in the Preceding F.Y. | February 2020
March 2020 April 2020 |
24/06/2020 |
| May 2020 | 27/06/2020 | |
| 2. Taxpayers having aggregate turnover of more than Rs. 1.5 Crores & up to Rs. 5 Crores in the Preceding F.Y. | February 2020 March 2020 |
29/06/2020 |
| April 2020 | 30/06/2020 | |
| May 2020 | 12/07/2020 | |
| 3. Taxpayers having an aggregate turnover of Up to Rs. 1.5 Crores in the Preceding F.Y. | February 2020 | 30/06/2020 |
| March 2020 | 03/07/2020 | |
| April 2020 | 06/07/2020 |
GSTR-1 (Outward Supplies of Taxpayer)
| Tax Period | Returns to be filed on or before |
| March 2020 | 30/06/2020 |
| April 2020 | 30/06/2020 |
| May 2020 | 30/06/2020 |
| 4th Quarter (January 2020 to March 2020) | 30/06/2020 |
Please Note:
1. The Due dates for GSTR-1 has not been extended. However, late fees has been waived off subject to the condition that Returns are filed on or before 30/06/2020.
2. The Due dales for GSTR-3b has not been extended. However, late fee has been waived off subject to the condition that Returns are filed on or before the dated mentioned above.
| GST Forms/Returns | Tax Period | Returns to be filed on or before |
| 1. FORM GST AMP-08 (Far Composition taxpayers) | Quarter ending 31/03/2020 |
07/07/2020 |
| 2. FORM GSTR- 4 (For Composition Taxpayers). |
F.Y. 2019-20 | 15/07/2020 |
| 3. FORM GSTR-9 | F.Y. 2018-19 | 30/09/2020 |
Please Note:
> Where an E-way Bill has been generated under Rule 138 of Central goods & Service Tax Rules, 2017 on or before 24/03/2020 and its period of validity expired during the period 20/03/2020 to 15/04/2020, the validity period of such e-way bill shall be deemed to have been extended till 31/05/2020.
Author Bio
Turnover >5 Crores – GSTR 3B-Interest payable @9% for delay beyond 15 days of Original Due Date not mentioned.