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 | ||
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| 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, |
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| 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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