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
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

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Qualification: CA in Job / Business
Company: P.D RUNGTA & CO.
Location: Kolkata, West Bengal, IN
Member Since: 10 Apr 2020 | Total Posts: 2

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