Introduction:

Extending the due dates for various compliances is one of the reliefs extended by the Government to support the struggling taxpayers due to Covid-19 crisis. However, the extensions are not straight forwarded, it comes with conditions and criteria. Hence it is important to carefully check the relevant conditions and make the compliance. We have attempted to summarise the GST returns compliance requirements for the Month of February 2020 to August 2020.

Form GSTR-3B
Turnover in Pre. FY
Month 
Due Date
No late fees if filed before (note below)
No Interest till
Interest of 9% from & till
Interest @ 18% from
Ref of Notification
> 5 Cr
Feb’20
20-03-2020
24-06-2020
04-04-2020
05.04.2020 to 24.06.2020
25-06-2020
Mar’20
20-04-2020
24-06-2020
05-05-2020
06.05.2020 to 24.06.2020
25-06-2020
For interest – Notification No. 51/2020 – CT dated 24.06.2020
For Late fee – Notification No. 52/2020 dated 24.06.2020
Apr’20
20-05-2020
24-06-2020
04-06-2020
05.06.2020 to 24.06.2020
25-06-2020
May’20
27-06-2020
No waiver
NA
28-06-2020
NA
Jun’20
20-07-2020
21-07-2020
Jul’20
20-08-2020
21-08-2020
Aug’20
20-09-2020
21-09-2020
Turnover in Pre. FY
Month 
Due Date
No late fees if file before (see note below)
No Interest till
Interest of 9% from & till
Interest @ 18% from
≤ 5 Cr & in Group A States
Feb’20
22-03-2020
30-06-2020
30-06-2020
30-09-2020
01-10-2020
For interest – Notification No. 51/2020 – CT dated 24.06.2020
For Late fee – Notification No. 52/2020 dated 24.06.2020
Mar’20
22-04-2020
03-07-2020
03-07-2020
30-09-2020
01-10-2020
Apr’20
22-05-2020
06-07-2020
06-07-2020
30-09-2020
01-10-2020
May’20
12-07-2020
12-09-2020
12-09-2020
30-09-2020
01-10-2020
Jun’20
22-07-2020
23-09-2020
23-09-2020
30-09-2020
01-10-2020
Jul’20
22-08-2020
27-09-2020
27-09-2020
30-09-2020
01-10-2020
Aug’20
01-10-2020
NA
02-10-2020
54/2020 – CT dt. 24.06.2020
≤ 5 Cr & in Group B States
Feb’20
24-03-2020
30-06-2020
30-06-2020
30-09-2020
01-10-2020
For interest – Notification No. 51/2020 – CT dated 24.06.2020
For Late fee – Notification No. 52/2020 dated 24.06.2020
Mar’20
24-04-2020
05-07-2020
05-07-2020
30-09-2020
01-10-2020
Apr’20
24-05-2020
09-07-2020
09-07-2020
30-09-2020
01-10-2020
May’20
14-07-2020
15-09-2020
15-09-2020
30-09-2020
01-10-2020
Jun’20
24-07-2020
25-09-2020
25-09-2020
30-09-2020
01-10-2020
Jul’20
24-08-2020
29-09-2020
29-06-2020
30-09-2020
01-10-2020
Aug’20
 03-10-2020
NA
04-10-2020
54/2020 – CT dt. 24.06.2020
Group A States
whose principal place of business is in the States of 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
Group B States
whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi,
Note:
1. Maximum Late fees is Rs. 500/- i.e. (250+250) per return if it is filed after the aforesaid date but filed before 30-09-2020 2. Late is ‘Nil’ if the tax payable is ‘Nil’
57/2020-C.T dated 30.06.2020

Form Periodicity Period Due Date No late fees if filed before Ref of Notification
GSTR-1 Monthly Mar’20 11-04-2020 10-07-2020 53/2020 – CT dt. 24.06-2020
Apr’20 11-05-2020 24-07-2020
May’20 11-06-2020 28-07-2020
Jun’20 11-07-2020 05-08-2020
Jul’20 11-08-2020 NA
Aug’20 11-09-2020
Quarterly January to March, 2020 30-04-2020 17-07-2020
April to June, 2020 31-07-2020 03-08-2020
GSTR 4 Annual FY 19-20 31-08-2020 No waiver 59/2020 dated 13.07.20
GSTR – 5 Monthly March 2020 to July 2020 31-08-2020 NA 35/2020 – CT dated 03-04-2020
GSTR – 6
GSTR – 7
GSTR – 8
GSTR – 9 Annual 18-19 31-12-2019 30-09-2020 41/2020- C.T dated 05.05.2020
GSTR – 9C Annual 18-19 31-12-2019 30-09-2020

The following worth noting:

(i) The due dates are not extended except few cases, the reliefs are only for late fee waiver or reduced liability of the interest

(ii) The late fee waivers & interest concessions are based on the Turnover in Preceding Year & not current year. For February and March 2020, the Turnover of the FY 2018-19 shall be seen whereas, for April, 2020 onwards, the Turnover of FY 2019-20 shall be seen. Due to change of the base year, it may be possible that the same taxpayer would be changing the category of the taxpayers i.e. Larger tax payers to small tax payers and vice-versa.

(iii) Aggregate Turnover to be seen (i.e. Pan India Basis and not state wise), which includes all types of Turnover viz., exempted,

(iv) NIL Late fee in case of NIL Return

(v) Mere Deposit of Tax is not sufficient. Hence, actual filing of the return with setting off the liability only enables the aforesaid benefits

For feedback/queries:  venkataprasad@hiregange.com

Author Bio

Qualification: CA in Practice
Company: Hiregange & associates
Location: HYDERABAD, Telangana, IN
Member Since: 25 Jul 2017 | Total Posts: 23
Qualified as Chartered Accountant and completed Bachelor of law from Osmania University. He regularly Appears before Customs, Excise and Service Tax Appellate Tribunal (CESTAT) and various tax authorities. He • Is a Faculty for GST training selected by the Indirect Tax Committee of ICAI and re View Full Profile

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2 Comments

  1. K.Rahul says:

    The due dates for filing GSTR-3B returns for Sept.2020 have also been extended to 22.10.2020 (<5 cr – Gr.A states) & to 24.10.2020 (<5 cr – Gr B. States) vide Noti.No.29/2020 dtd.23.03.2020.

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