The spread of Novel Corona Virus (COVID- 19) has caused immense loss to the lives of people and resultantly impacted the trade and industry. In view of the emergent situation and challenges faced by taxpayers in meeting the compliance requirements under various provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the “CGST Act”), Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes & Customs, has extended the due date for Filing GST Returns. The summary of the same is as follows:

GSTR 3B

–Due Dates for Filing

Notification No. 32/2020 – Central Tax dated 3rd April 2020

Tax
Period
No Late Fees – if return filed on or before
Turnover > Rs. 5 Cr. Rs. 5 Cr. > Turnover > Rs. 1.5 Cr. Rs. 1.5 Cr. > Turnover
Feb-20 24/06/2020 29/06/2020 30/06/2020
Mar-20 24/06/2020 29/06/2 020 03/07/2020
Apr-20 24/06/2020 30/06/2 020 06/07/2020
May-20 27/06/2020 **State List I – 12/07/2020 **State List I – 12/07/2020
**State List II – 14/07/2020 **State List II – 14/07/2020

** Name of the states included in each State List kindly refer to the Note below:

–Interest liability for filing Form GSTR-3B

Notification No : 31/2020–Central Tax dated 3rd April 2020 Aggregate Turnover > Rs. 5 Cr. in Preceding FY

Tax
Period
Interest – NIL Interest – @ 9% Interest – @ 18%
If filed by If filed Date from
which
Interest
payable
If filed Date from
which
Interest
payable
After On / Before After On / Before
Feb-20 04/04 /2020 04/04 /2020 24/06/ 2020 05/04/ 2020 24/06/ 2020 2 1/03/2020
Mar-20 05/05 /2020 05/05 /2020 24/06/ 2020 06/05/ 2020 24/06/ 2020 2 1/04/2020
Apr-20 04/06 /2020 04/06 /2020 24/06/ 2020 05/06/ 2020 24/06/ 2020 2 1/05/2020

Aggregate Turnover < Rs. 5 Cr. in Preceding FY

Tax
Period
Extended Due Date Interest Date from which Interest
payable
Rs. 5 Cr. >
Turnover > Rs. 1.5
Cr.
Turnover < Rs. 1.5 Cr. If filed
BEFORE
Extended
Due date
If Filed
AFTER
Extended
Due Date
** State
List I
** State
List II
Feb-20 29/06/ 2020 30/06/ 2020 NIL 18% 23/03/ 2020 25/03/ 2020
Mar-20 29/06/ 2020 03/07/ 2020 NIL 18% 23/04/ 2020 25/04/ 2020
Apr-20 30/06/ 2020 06/07/ 2020 NIL 18% 23/05/ 2020 25/05/ 2020

** Name of the states included in each State List kindly refer to the Note below:

**Note for State List : Notification No. 36/2020 – Central Tax dated 3rd April 2020

Principal place of business is in State/UT of
States List I :
Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep
States List II :
Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi

GSTR 1

Normal Taxpayers (Other than Composite Dealer)  Notification No. 33/2020 – Central Tax dated 3rd April 2020

Tax Period No Late Fees – if return filed on or before
Monthly Taxpayer Quarterly Taxpayer
Mar-20 30/06/2020
Apr-20 30/06/2020
May-20 30/06/2020
Jan- Mar 2020 30/06/2 020

Composition Scheme

Already under Composition Scheme: Notification No. 34/2020 – Central Tax dated 3rd April 2020

Period Forms Extended Date
Jan- Mar 2020 GST CMP-08 07/07/2 020
F.Y. 2019-20 GSTR-4 15/07/2020

Opt in for Composition in FY 2020-2 1: Notification No. 30/2020 – Central Tax dated 3rd April 2020

Period Forms Extended Date
  2020-21 GST CMP-02 30/06/2020
F.Y. 2019-20 GST ITC-03 3 1/07/2020

Extension of validity period of EWB (E Way Bills)

Notification No. 40/2020 – Central Tax dated 5th May 2020

Expiry Date lies between Generated on or before Deemed to be Valid till
20/03/2020 To 15/04/2020 24/03/2020 31/05/2020

NRTP, ISD, TDS & TCS taxpayers:  Notification No. 35/2020 – Central Tax dated 3rd April 2020

Tax Period: March-20, April-20, May-20

GST Forms/ Applicable To / Filed By Extended
Returns To
GSTR -5 Non-Resident Taxpayers 30/06/2020
GSTR -6 Input Service Distributors 30/06/2020
GSTR -7 Tax Deductors at Source (TDS deductors) 30/06/2020
GSTR -8 Tax Collectors at Source (TCS collectors) 30/06/2020

Furnishing of FORM GSTR 9/9C for FY 2018- 19:

Notification No. 41/2020 – Central Tax dated 5th May 2020

extends the time limit for furnishing of the annual return specified under section 44 of the said Act read with rule 80 of the said rules, electronically through the common portal, for the financial year 2018-2019 till the 30th September 2020.

Extended due dates for GSTR 3B in the Union Territory of Jammu & Kashmir, Ladakh

Notification No. 42/2020–Central Tax dated 5th May 2020

Period Principal place of business is in the Union territory of Extended Due Date
Nov-2019 To Feb-2020 Jammu & Kashmir 24/03/2020
Nov-2019 To Dec-20 19 Ladakh 24/03/2020
Jan-2020 To Mar-2020 Ladakh 20/05/2020

Author Bio

More Under Goods and Services Tax

Leave a Comment

Your email address will not be published. Required fields are marked *

Search Posts by Date

October 2020
M T W T F S S
 1234
567891011
12131415161718
19202122232425
262728293031