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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