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GST Return Dates Extension Due To Corona, GST Returns Date Extension Due To Covid-19 Pandemic
If Turnover is More Than Rs.5 Crore in the preceding Financial Year
| Return | Frequency | Tax Period | Extended or Not | Old Date | New Date | Remarks | Notification No. |
| GSTR-3B | Monthly | Feb 2020 | Yes | 20th Mar | 24th June | *** | 31, 32/2020 |
| GSTR-3B | Monthly | Mar 2020 | Yes | 20th April | 24th June | *** | 31, 32/2020 |
| GSTR-3B | Monthly | April 2020 | Yes | 20th May | 24th June | *** | 31, 32/2020 |
| GSTR-3B | Monthly | May 2020 | Yes | 20th June | 27th June | 36/2020 | |
| GSTR-1 | Monthly | Feb 2020 | No | 11th Mar | No Extension | ||
| GSTR-1 | Monthly | Mar 2020 | Yes | 11th April | 30th June | – | 33/2020 |
| GSTR-1 | Monthly | April 2020 | Yes | 11th May | 30th June | – | 33/2020 |
| GSTR-1 | Monthly | May 2020 | Yes | 11th June | 30th June | – | 33/2020 |
If Turnover is more the Rs.1.5 Crore but Upto Rs.5 Crore in the preceding FY
| Return | Frequency | Tax Period | Extended or Not | Old Date | New Date | Remarks | Notification No. |
| GSTR-3B | Monthly | Feb 2020 | Yes | 22,24 Mar | 29th June | All States | 31,32/2020 |
| GSTR-3B | Monthly | Mar2020 | Yes | 22,24 April | 29th June | All States | 31,32/2020 |
| GSTR-3B | Monthly | April 2020 | Yes | 22,24 May | 30th June | All States | 31,32/2020 |
| GSTR-3B | Monthly | May 2020 | Yes | 22,24 June | 12,14 July | State Wise | 36/2020 |
| GSTR-1 | Monthly | Feb 2020 | No | 11th Mar | No Extension | ||
| GSTR-1 | Monthly | Mar 2020 | Yes | 11th April | 30th June | All States | 33/2020 |
| GSTR-1 | Monthly | April 2020 | Yes | 11th May | 30th June | All States | 33/2020 |
| GSTR-1 | Monthly | May 2020 | Yes | 11th June | 30th June | All States | 33/2020 |
If Turnover is Upto Rs. 1.5 Crore in the preceding Financial Year
| Return | Frequency | Tax Period | Extended or Not | Old Date | New Date | Remarks | Notification No. |
| GSTR-3B | Monthly | Feb 2020 | Yes | 22,24 Mars | 30th June | All States | 31,32/2020 |
| GSTR-3B | Monthly | Mar 2020 | Yes | 22,24 April | 3rd July | All States | 31,32/2020 |
| GSTR-3B | Monthly | April 2020 | Yes | 22,24 May | 6th July | All States | 31,32/2020 |
| GSTR-3B | Monthly | May 2020 | Yes | 22,24 June | 12,14 July | State Wise | 36/2020 |
| GSTR-1 | Quarterly | Jan-Mar | Yes | 30th April | 30th June | All States | 33/2020 |
For Composition Taxpayer
| Return | Frequency | Tax Period | Extended or Not | Old Date | New Date | Remarks | Notifi-cation No. |
| GST CMP-08 | Quarterly | Jan-Mar | Yes | 18th April | 7th July | – | 34/2020 |
| GSTR-4 | Yearly | FY 31/03/2020 | Yes | 30th April | 15th July | – | 34/2020 |
***If Turnover is More Than Rs.5 Crore in the preceding Financial Year
Interest is applied as follows:
| Return: | Tax Period | Due Date: | New Conditional Date: | If Filed with in 15 days of Due Date | If Filed After 15 days but before Conditional Date i.e.24th June 2020 | If not Filed with in New Date |
| GSTR-3B | Feb-2020 | 20th Mar | 24th June | Before 4th April 2020 then Interest is Nil | Filed after 4th April 2020 but before 24th June then Interest is 9% | If Filed After 24th June 2020 then old Interest rate is applicable i.e. 18% |
| GSTR-3B | Mar-2020 | 20th April | 24th June | Before 5th May 2020 then Interest is Nil | Filed after 5th May 2020 but before 24th June then Interest is 9% | If Filed After 24th June 2020 then old Interest rate is applicable i.e. 18% |
| GSTR-3B | April-2020 | 20th May | 24th June | Before 4th June 2020 then Interest is Nil | Filed after 4th June 2020 but before 24th June then Interest is 9% | If Filed After 24th June 2020 then old Interest rate is applicable i.e. 18% |
Notes:
1) Due Date for the month of Feb, March, April and Quarter Jan-Mar is not extended only additional time to file the return is given.
If Some Taxpayer is not file the return with in this additional time then he is liable to pay late fees and interest from the due date
2) For May 2020 Due Date of GSTR-3B is Extended
3) For Composition Dealer Due Date for Quarte Jan-March and Yearly Return Date is Extended
5) All these new dates are come into force with effect from the 20th day of March, 2020.
Links to Notification:
| 31/2020-Central Tax ,dt. 03-04-2020 | Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020. |
| 32/2020-Central Tax ,dt. 03-04-2020 | Seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020. |
| 33/2020-Central Tax ,dt. 03-04-2020 | Seeks to provide relief by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020. |
| 34/2020-Central Tax ,dt. 03-04-2020 | Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending March, 2020 till 07.07.2020 and filing FORM GSTR-4 for FY 2020-21 till 15.07.2020. |
| 36/2020-Central Tax ,dt. 03-04-2020 | Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020. |
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