GST due date extension chart in view of COVIT-19 Pandemic

YESHU JAIN 09 Apr 2020 2,430 Views 1 comment Print Goods and Services Tax | Articles

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