Articles presents GST Returns filing date chart for the period Feb 2020 to May 2020 for Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding Financial year, Taxpayers having an aggregate turnover of more than rupees 1.5 crores and up to 5 crores in the preceding FY and Taxpayers having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year.

Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding Financial year
Month Return Type Due date Late Fee Interest FY for Turnover
Feb-20 GSTR-1 No change Applicable No interest for 15 days from due date thereafter Interets @9% if GSTR-3B
filed on or before 24th June
FY 2018-19
GSTR-3B No change Late fee Waived if filed upto 24th June FY 2018-19
Mar 20 GSTR-1 No change Late fee Waived if filed upto 30th June No interest for 15 days from due date thereafter Interets @9% if GSTR-3B
filed on or before 24th June
FY 2018-19
GSTR-3B No change Late fee Waived if filed upto 24th June FY 2018-19
Apr-20 GSTR-1 No change Late fee Waived if filed upto 30th June No interest for 15 days from due date thereafter Interets @9% if GSTR-3B filed on or before 24th June FY 2019-20
GSTR-3B No change Late fee Waived if filed upto 24th June FY 2019-20
May 20 GSTR-1 No change Late fee Waived if filed upto 30th June Since R-3B due date changed, Interest @ 18% if GSTR-3B filed after 27th
June 2020
FY 2019-20
GSTR-3B 27th June 2020 Late fee Waived if filed upto 27th June FY 2019-20

 

Taxpayers having an aggregate turnover of more than rupees 1.5 crores and up to 5 crores in the preceding FY
Month Return Type Due date Late Fee Interest FY for Turnover
Feb-20 GSTR-1 No change Applicable Interest waived if GSTR-3B filed on or before 29th June FY 2018-19
GSTR-3B No change Late fee Waived if filed upto 29th June FY 2018-19
Mar 20 GSTR-1 No change Late fee Waived if filed upto 30th June Interest waived if GSTR-3B filed on or before 29th June FY 2018-19
GSTR-3B No change Late fee Waived if filed upto 29th June FY 2018-19
Apr-20 GSTR-1 No change Late fee Waived if filed upto 30th June Interest waived if GSTR-3B filed on or before 30th June FY 2019-20
GSTR-3B No change Late fee Waived if filed upto 30th June FY 2019-20
May-20 GSTR-1 No change Late fee Waived if filed upto 30th June Since R-3B due date changed, Interest @ 18% if GSTR-3B filed after 12th &
14th July 2020 (State wise)
FY 2019-20
GSTR-3B 12th & 14th July 20 (States-1 &2) Late fee Waived if filed upto 12th & 14th July (State wise) FY 2019-20

 

Taxpayers having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year
Month Return Type Due date Late Fee Interest FY for Turnover
Feb-20 GSTR-1 Qtrly -30th June Late fee Waived if filed upto 30th June Interets waived if GSTR-3B filed on or before 30th June FY 2018-19
GSTR-3B No change Late fee Waived if filed upto 30th June FY 2018-19
Mar 20 GSTR-1 Qtrly -30th June Late fee Waived if filed upto 30th June Interest waived if GSTR-3B filed on or before 3rd July FY 2018-19
GSTR-3B No change Late fee Waived if filed upto 3rd July FY 2018-19
Apr-20 GSTR-1 Qtrly -31st July No Change Interest waived if GSTR-3B filed on or before 6th July FY 2019-20
GSTR-3B No change Late fee Waived if filed upto 6th July FY 2019-20
May-20 GSTR-1 Qtrly -31st July No Change Since R-3B due date changed, Interest @ 18% if GSTR-3B filed after 12th &
14th July 2020 (State wise)
FY 2019-20
GSTR-3B 12th & 14th July 20 (States-1 &2) Late fee Waived if filed upto 12th & 14th July (State wise) FY 2019-20

States-1 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
States-2 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 If GSTR-1 are not filing on or before the date specified, Late fee shall be payable from the due date of filing.
 Note-2 If GSTR-3B are not filing on or before the date specified, Late fee & Interest @18% shall be payable from the due date of filing.

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