Extensions and relaxations announced in the due dates of Goods and Services Tax Act by the Government of India in the wake of COVID-19
Notification No. 31/2020; 32/2020; 33/2020; 36/2020 CGST Act 2017
GST COMPLIANCES CHART – JUNE 2020
| MONTH | GST | T/O UPTO1.5CRT/O | > 1.5CRUPTO 5CR | T/O > 5CR |
| FEB 20 | GSTR 3B | 30/06/20 | 29/06/20 | 24/06/20 |
| GSTR130/06/20 | 11/03/20 | 11/03/20 | ||
| MAR 20 | GSTR 3B | 03/07/20 | 29/06/20 | 24/06/20 |
| GSTR130/06/20 | 30/06/20 | 30/06/20 | ||
| APR 20 | GSTR3B06/07/2030/06/20 | 24/06/20 | ||
| GSTR 1 | 31/07/20 | 30/06/20 | 30/06/20 | |
| MAY 20 | GSTR 3B | 14/07/20 | 14/07/20 | 27/06/20 |
| GSTR 1 | 31/07/20 | 30/06/20 | 30/06/20 | |
| JUN20 | GSTR3B24/07/20 | 4/07/20 | 20/07/20 | |
| GSTR 1 | 31/07/20 | 1 1/07/2 | 1 1/07/20 | |
| JAN 20 – MAR 20 | ITC – 04 (JOB WORK) | 30/06/20 | ||
| APR 20- JUN 20 | 25/07/20 | |||
NOTE: GST RETURNS FILED WITHIN DUEDATES MENTIONED:
| MONTH | GST | T/O UPTO 5CR | T/O > 5CR | |
| INTERST | LATE FEES | NTERST LATE FEES | ||
| FEB APR20 | GSTR 3B | NIL | NIL | 9% p.a NIL |
| MARAPR20 | GSTR | NIL | NIL | NIL NIL |
FAILING ABOVE DUE DATES MENTIONED:
| GSTR 3B | GSTR 1 | |
| INTERST | LATE FEES | ATE FEES |
| 18% p.a | Rs200/Day | Rs50/Day |
*For Feb 20 GSTR-1 No Change in due dates, interest liabilityand latefee. * GST Liability paid for (Feb 20- Apr 20) within 15 daysfrom due date i.e 20th of following month then no interest will be charged.
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Author Bio
Good Morning,
This is Gokulraj D (Accountant)
Actually my company turnover more than 5Cr.
If i filed GSTR-3B on 23rd of June, shall i pay interest or not?
Please clarify as soon as possible.