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Recently CBIC has release following Notifications which provided relaxation to GST Taxpayers which are Part of Covid 19 Relief Measures –
Notification No. 30/2020- No 110% Restriction for Returns of February 2020 to August 2020
Notification No: 31/2020 and 32/2020: Rate of Interest and Late fees for delayed filing of GSTR-3B
Notification No 33/2020: No Late fees for delayed filing of GSTR 1
Notification No: 30/2020 and 34/ 2020– For Composition Dealers
Notification No 35/2020– Relaxation in other compliances
Notification No. 36/2020– GSTR 3B due date for the month of May 2020
Article provides all due date which were amended vide above Notifications at one place in Tabular Form for Quick understanding of readers .
GST DUE DATES AT YOUR FINGERTIPS – As a part of Covid 19 Relief Measures to Taxpayers
| Sl No | Particulars | GST Returns | Tax Period | Actual Due Date | Late Fees waived if filed on or before | Interest | ||
| Nil if filed before the RELIEF date | @9% p.a. if filed between | @18% p.a. if filed on or before | ||||||
| 1 | Applicable for taxpayers with Annual Aggregate turnover upto Rs. 1.5 Crores | GSTR1 Monthly Returns | Feb-20 | 11.03. 20 | No Extension | NA. | ||
| Mar-20 | 11.04. 20 | 30.06. 20 | ||||||
| Apr-20 | 11.05. 20 | 30.06. 20 | ||||||
| May-20 | 11.06. 20 | 30.06. 20 | ||||||
| GSTR1 Quarterly Returns | Jan-20 to Mar -20 | 30.04. 20 | 30.06. 20 | NA. | ||||
| GSTR 3B | Feb-20 | 22.03. 20 | 30.06. 20 | 30.06. 20 | No Interest provided the returns are filed on or before the dates till which relief is provided . | |||
| Mar-20 | 22.04. 20 | 03.07. 20 | 03.07. 20 | |||||
| Apr-20 | 22.05. 20 | 06.07. 20 | 06.07. 20 | |||||
| 2 | Applicable for taxpayers with Annual Aggregate turnover Rs. 1.5 Crores upto Rs. 5 crores | GSTR1 Monthly Returns | Feb-20 | 11.03. 20 | No Extension | NA. | ||
| Mar-20 | 11.04. 20 | 30.06. 20 | ||||||
| Apr-20 | 11.05. 20 | 30.06. 20 | ||||||
| May-20 | 11.06. 20 | 30.06. 20 | ||||||
| GSTR1 Quarterly Returns | Jan-20 to Mar -20 | 30.04. 20 | 30.06. 20 | NA. | ||||
| GSTR 3B | Feb-20 | 22.03. 20 | 29.06. 20 | 29.06. 20 | No Interest provided the returns are filed on or before the dates till which relief is provided. | |||
| Mar-20 | 22.04. 20 | 29.06. 20 | 29.06. 20 | |||||
| Apr-20 | 22.05. 20 | 30.06. 20 | 30.06. 20 | |||||
| 3 | Applicable for taxpayers with Annual Aggregate turnover exceeding 5 Cr in the last Financial Year | GSTR1 Monthly Returns | Feb-20 | 11.03. 20 | No Extension | NA. | ||
| Mar-20 | 11.04. 20 | 30.06. 20 | ||||||
| Apr-20 | 11.05. 20 | 30.06. 20 | ||||||
| May-20 | 11.06. 20 | 30.06. 20 | ||||||
| GSTR1 Quarterly Returns | Jan-20 to Mar -20 | 30.04. 20 | 30.06. 20 | NA. | ||||
| GSTR 3B | Feb-20 | 22.03. 20 | 24.06. 20 | No Interest if filed within 15 days from the regular 3B due date | Interest at 9% if you file later than 15 days from the regular 3B due date but before 24.06. 20 | Interest at 18% ,If filed after 24.06. 20 | ||
| Mar-20 | 22.04. 20 | 24.06. 20 | ||||||
| Apr-20 | 22.05. 20 | 24.06. 20 | ||||||
| Note 1 – The Government has not extended the due dates of filing of return, but have only provided relief by waiving off penalty and late fees + reducing the interest rate | ||||||||
| Note 2 – where an E-Way Bill has been generated and its period of validity expires during the period 20.03. 20 to 15.04. 20, the validity period of such e-way bill shall be deemed to have been extended till the 30.04. 20. | ||||||||
| Note 3 – The condition of availment of ITC in GSTR-3B to the extent of 110% of the total eligible ITC appearing in GSTR-2A has been deferred for February 20 to August 20 and the same shall not be required to be fulfilled monthly but on a cumulative basis. That is, input tax credit as per tax paid documents available with the taxpayer subject to other conditions of availment of ITC as per Section 16 of the CGST Act, 2017 can be claimed irrespective of the amount appearing in GSTR-2A during the filing of GSTR-3B for the aforesaid months. | ||||||||
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Author Bio
If any one needs the Soft copy of the Due dates, you can email me at priyacvandassociates@gmail.com. The above due dates have been collated keeping in mind Karnataka Assessess. Please change the 3B due dates accordingly to suit the state where you are practising