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

Qualification: LL.B / Advocate
Company: Leagas Law Associates
Location: Mumbai, Maharashtra, IN
Member Since: 19 Feb 2020 | Total Posts: 1

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