Due to Impact of COVID 19 Pandemic, CBIC had provide relaxations w r t filing of GST returns for the month of March, April & May  2020.

Consider the due date extension chart given below:-

Relaxation announced by CBIC w.r.t.Return/Form filing in view of COVID-19 Pandemic

Turnover in preceding financial year Tax period GSTR- 1 Due Dates GSTR-3B Due Dates Due date without interest Due date without late fees
Category 1
More than 5 crore February, 2020 N/A March 20, 2020 April 04, 2020 June 24, 2020
March, 2020 June 30, 2020 April 20, 2020 May 05, 2020 June 24, 2020
April, 2020 June 30, 2020 May 20, 2020 June 04, 2020 June 24, 2020
May, 2020 June 30, 2020 June 20, 2020 June 27, 2020 June 27, 2020
Category 2
More than 1.5 crore but upto 5 crore February, 2020 N/A June 29, 2020  

 

 

 

 

If filed within the mentioned due dates no interest and late fees will be levied.

March, 2020 June 30, 2020 June 29, 2020
April, 2020 June 30, 2020 June 30, 2020
May, 2020 June 30, 2020 July 12, 2020 (Category 1 states staggered before) July 14, 2020 (Category 2 states staggered before)
Category 3
 

 

 

 

Upto 1.5 crore assuming quarterly return of GSTR 1

February, 2020 N/A June 30, 2020  

 

 

 

If filed within the mentioned due dates no interest and late fees will be levied.

March, 2020 June 30, 2020 July 03, 2020
April, 2020 N/A July 06, 2020
May, 2020 N/A July 12, 2020 (Category 1 states staggered before) July 14, 2020 (Category 2 states staggered before)

Key Notes:-

1. E-way bill validity expiring between March 20, 2020 to April 15, 2020 shall be valid till April 30,

2. Interest will be charged after expiry of 15 days from due

3. Interest will be charged at reduced interest rate of 9% for the month of February, 2020 to April, 2020.

4. Late fee for delay in filing GSTR 3B will be levied after June 24, 2020

5. Late fee for delay in filing GSTR 1 for the month of March 2020 to May 2020 and for the quarter ending March 31, 2020 has bee waived off by notification no. 33/2020 CT.

Prepared by

CA Yeshu Jain & Team
Phone: +91-9643281401

E mail: cayeshujain@gmail.com

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Location: DELHI, New Delhi, IN
Member Since: 08 Apr 2020 | Total Posts: 2

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