Due to the recent outbreak of COVID-19, to provide certain relaxation to the taxpayers, honorable Finance Minister extended GST return filing due dates. The attached file contains the due dates in a simplified form.

No Interest And Late Fees If Returns Filed Before Below Mentioned Dates

GSTR-1 GSTR-3B
Turnover in Preceding FY < 1.5 Cr > 1.5 Cr < 1.5 Cr 1.5 Cr -5 Cr > 5 Cr *
Month Quarterly Monthly Monthly Monthly Monthly
February 30-Jun-20 11-Mar-20 30-Jun-20 29-Jun-20 24-Jun-20
March 30-Jun-20 30-Jun-20 03-Jul-20 29-Jun-20 24-Jun-20
April 31-Jul-20 30-Jun-20 06-Jul-20 30-Jun-20 24-Jun-20
May 31-Jul-20 30-Jun-20 14-Jul-20 # 14-Jul-20 27-Jun-20

# For Southern and Western region extended due date for GSTR-3B shall be 12-Jul-2020.

* For Taxpayers having turnover exceeding 5 Cr in preceding FY concession interest @ 9% p.a. shall be levied till 24th June’2020.

Due date has been extended only for GSTR-3B for the month of May. For remaining months and returns conditional waiver of interest and Late Fees has been given.

Concessional Interest for Taxpayers with Turnover > 5 Cr

 Month  Due Date  No Interest Upto this Date Interest @ 9% p.a for delay upto this date
February 20-Mar-20 04-Apr-20 24-Jun-20
March 20-Apr-20 05-May-20 24-Jun-20
April 20-May-20 04-Jun-20 24-Jun-20

Interest @ 18% p.a for delay beyond 24th June’2020.

No interest shall be levied for first 15 days from the due date.

GST Due Date For Composition Taxpayers

Tax Period Return Due Date
Quarter Ending March CMP-08 07-Jul-20
FY Ending  March GSTR-4 15-Jul-20

Relevant GST Notifications

Title Notification No. Date
CBIC extends due date for furnishing GSTR-3B for May 2020 Month Notification No. 36/2020-Central Tax 03/04/2020
CBIC extends Due date of GST compliance & validity of e-way bills Notification No. 35/2020-Central Tax 03/04/2020
Due date to furnish CMP-08 & GSTR-4 extended for March Quarter Notification No. 34/2020-Central Tax 03/04/2020
Conditional waiver of late fee for delay in furnishing FORM GSTR-1 Notification No. 33/2020-Central Tax 03/04/2020
Conditional waiver of late fee for delay in furnishing FORM GSTR-3B Notification No. 32/2020-Central Tax 03/04/2020
Lower GST interest Rate only on timely filing of FORM GSTR-3B Notification No. 31/2020-Central Tax 03/04/2020
GST Composition Scheme for FY 2020-21 can be opted till 30.06.2020 Notification No. 30/2020-Central Tax 03/04/2020
Download GST Return Form Due Dates – Feb 2020 To May 2020

Author Bio

Qualification: CA in Practice
Company: Rustagi
Location: Kolkata, West Bengal, IN
Member Since: 01 Nov 2019 | Total Posts: 1

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