Changes in GST Return filing due dates for tax payers

ANAND AGARWAL 10 Apr 2020 2,241 Views 0 comment Print Goods and Services Tax | Articles

Due to the unprecedented COVID-19 situation at present, GST return filing due dates has been revised in order to give relation to tax payers. The details are being attached for your reference.

Amendment in GST Due dates

Sr. No	Tax Payer	Return Type	Tax Period	Regular Due Dates	Revised Due Dates	Interest	Late Fees & Penalty	Remarks
01	Composition Scheme	GST CMP-02 (Intimation to opt for Composition Scheme)	April 2020- March 2021	On or before 31st March 2020	On or before 30th June 2020	NA	NA	NA
02	Composition Scheme	GST ITC 03 (Reversal of ITC in stock)	April 2020- March 2021	On or before 31st May 2020		NA	NA	NA
03	Composition Scheme	GST CMP-08 (Quarterly Statement for Composition dealer)	January 2020- March 2020	18th April 2020		NA	NA	NA
04	Composition Scheme	GSTR-4 (Annual Return)	April 2019- March 2020	30th April 2020		NA	NA	NA
05	Regular Tax payer (having aggregate turnover not exceeding Rs 1.5 crore in preceding financial year)	GSTR 3B (Monthly)	February 2020	22nd/24th March 2020	30th June 2020	No	No	No interest, late fees or penalties of the tax is paid and the returns is filed within the extended due dates.
			March 2020	22nd/24th April 2020	3rd July 2020	No	No
			April 2020	22nd/24th May 2020	6th July 2020	No	No
			May 2020	22nd/24th June 2020	State 1: 12th July 2020 State 2: 14th July 2020	No	No
06	Regular Tax payer (having aggregate turnover exceeding Rs 1.5 crore but up to Rs 5 crore in preceding financial year)	GSTR 3B (Monthly)	February 2020	22nd/24th March 2020	29th June 2020	No	No	No interest, late fees or penalties of the tax is paid and the returns is filed within the extended due dates.
			March 2020	22nd/24th April 2020	29th June 2020	No	No
			April 2020	22nd/24th May 2020	30th June 2020	No	No
			May 2020	22nd/24th June 2020	State 1: 12th July 2020 State 2: 14th July 2020	No	No

State 1 covers- Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep.

State 2 covers- Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh, Delhi

Sr. No	Tax Payer	Return Type	Tax Period	Regular Due Dates	Revised Due Dates	Interest	Late Fees & Penalty	Remarks
07	Regular Tax payer (having aggregate turnover more than Rs. 5 crore in preceding F.Y irrespective of the fact that “place of business”of the assesses is in which state)	GSTR 3B (Monthly)	February 2020	20/03/2020	24/06/2020	YES	No	Interest would be apply at the reduced rate of 9% p.a if payment of tax is not done within 15 days from the original due date. As an example, the due date for making the payment for the month of March 2020 would be 20th April 2020. Revised date for making the payment now would be 5th May 2020 (15 days from the normal due date). If payment is not done within the said revised due date interest @ 9% would apply from the revised date. And if the return is filed after 24th June 2020, Interest @18% shall be charged.
			March 2020	20/04/2020	24/06/2020	YES	No
			April 2020	20/05/2020	24/06/2020	YES	No
			May 2020	20/06/2020	27/06/2020	NO	NO	Interest, late fees or penalties shall be levied if return is filed and tax is paid after due date.
08	Regular Tax Payer (having aggregate turnover in preceding financial year does not exceeds Rs 1.5 crore)	GSTR-1 (Quarterly)	January-March 2020	30th April 2020	30th June 2020	NO	NO	Late fees have been waived provided return is filed on or before 30th June 2020.
09	Regular Tax Payer (having aggregate turnover in preceding financial year exceeds Rs 1.5 crore)	GSTR 1 (monthly)	February 2020	NA	NA
			March 2020	11th April 2020	30th June 2020	NA	NO	Late Fees shall not be levied if return is filed on or before 30th June 2020.
			April 2020	11th May 2020
			May 2020	11th June 2020
10	Regular Tax payer	GSTR 9 (Aggregate Turnover during the financial year exceeds Rs 2 crore)	2018-2019	31st March 2020	30th June 2020	NA	NO	Late Fees shall not be levied if return is filed on or before 30th June 2020
11	Regular Tax payer	GSTR 9C (Aggregate Turnover during the financial year exceeds Rs. 5 crore)	2018-2019	31st March 2020	30th June 2020	NA	NO	Late Fees shall not be levied if return is filed on or before 30th June 2020

As per Notification No 31/20200 -Central Tax dated 3rd April 2020, no interest on delayed payment of tax shall be charged for the Regular Tax Payers who is required to file GSTR 3B for the above-mentioned period if the tax is paid and return is filed on or before the extended due dates.
As per Notification No 32/20200 Central Tax dated 3rd April 2020, no late fees shall be charged on delay in filing return to the Regular Tax Payers who is required to file GSTR 3B for the above-mentioned period if the same is filed on or before the extended due dates.
As per Notification No 33/20200 Central Tax dated 3rd April 2020, no late fees shall be charged on delay in filing return to the Regular Tax Payers who is required to file GSTR 1 for the above-mentioned period if the same is filed on or before the extended due dates.