DUE DATES FOR VARIOUS RETURNS UNDER
GOODS & SERVICE TAX
GSTR 3B (Monthly Returns for Regular Taxpayers)
|Class of Registered
|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
|2. Taxpayers having aggregate turnover of more than Rs. 1.5 Crores & up to Rs. 5 Crores in the Preceding F.Y.||February 2020
|3. Taxpayers having an aggregate turnover of Up to Rs. 1.5 Crores in the Preceding F.Y.||February 2020||30/06/2020|
GSTR-1 (Outward Supplies of Taxpayer)
|Tax Period||Returns to be filed on or before|
|4th Quarter (January 2020 to March 2020)||30/06/2020|
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
|2. FORM GSTR- 4 (For
|3. FORM GSTR-9||F.Y. 2018-19||30/09/2020|
> 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.