Revised Due dates of return for the months of February to May 2020 amid Covid Measures announced
REGULAR TAXPAYERS
| GSTR-1 | Is due date Extended | Remark | Revised due date without late fees |
| February | No | No late fees waiver | NA |
| March | No | Only Late fee waived | 30th June 2020 |
| April | No | Only Late fee waived | 30th June 2020 |
| May | No | Only Late fee waived | 30th June 2020 |
Is due date for 3B
Extended — NO ??
No, The due dates for furnishing FORM GSTR-3B for the months of February, March and April, 2020 has not been extended through any of the notifications.However, NIL rate of interest for first 15 days after the due date of filing return in FORM GSTR-3B and reduced rate of interest @ 9% thereafter has been notified for those registered persons whose aggregate turnover in the preceding financial year is above Rs. 5 Crore.
For those registered persons having turnover up to Rs. 5 Crore in the preceding financial year, NIL rate of interest has also been notified. Further, Government has waived the late fees for delay in furnishing the return in FORM GSTR-3B for the months of February, March and April, 2020.
GSTR – 3B
Taxpayer with Turnover >= 5 Crores
| Months | Original Due Date | Revised due date without Interest @ 9% | Benefit of reduced Interest rate @9% available only , if return filed upto | If return filed after 24th June 2020 | Late Fees |
| February | 20th March 2020 | 5th April 2020 | 24th June 2020 | Interest @ 18% payable from Original due date till the date of filing | No late fees if filed upto 24th June, else late fees will be charged |
| March | 20th April 2020 | 5th May 2020 | 24th June 2020 | ||
| April | 20th May 2020 | 5th June 2020 | 24th June 2020 | ||
| May | 20th June 2020 | NA | NA | No benefit of reduced Interest rate available, Interest @ 18% payable from Original Due date | No waiver of late fees |
Taxpayers with Turnover of Rs. 1.5 crore to Rs. 5 Crores in preceding FY
| Months
|
Original Due Date | Revised Due date without Interest | Original Due Date | Revised Due date without Interest | Interest if return not filed by revised due dates | Late fees if return not filed by revised due dates |
| Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep | Himachal Pradesh, Punjab, Uttara-khand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi | |||||
| February | 22nd March 2020 | 29th June 2020 | 24th March 2020 | 29th June 2020 | Interest @ 18% payable from Original Due Date. | Late fees payable from Original Due Date. |
| March | 22th April 2020 | 29th June 2020 | 24th April 2020 | 29th June 2020 | ||
| April | 22th May 2020 | 30th June 2020 | 24th May 2020 | 30th June 2020 | ||
| May | 22th June 2020 | 12th July 2020 | 24th June 2020 | 14th July 2020 | Interest @ 18% payable from Original Due Date. | No waiver of late fees. |
Taxpayers with Turnover less than Rs.1.5 crore in preceding FY
| Months | Original Due Date | Revised Due date | Original Due Date | Revised Due date | ||
| Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep | Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi | Interest if return not filed by revised due dates | Late fees if return not filed by revised due dates | |||
| February | 22nd March 2020 | 30th June 2020 | 24th March 2020 | 29th June 2020 | Interest @ 18% payable from Original Due Date. | Late fees payable from Original Due Date. |
| March | 22th April 2020 | 3rd July 2020 | 24th April 2020 | 29th June 2020 | ||
| April | 22th May 2020 | 6th July 2020 | 24th May 2020 | 30th June 2020 | ||
| May | 22th June 2020 | 12th July 2020 | 24th June 2020 | 14th July 2020 | Interest @ 18% payable from Original Due Date. | No waiver of late fees. |
Composition Tax Payer
| Return/Statement | Due date |
| Furnishing FORM GST CMP08 for the quarter ending 31st March, 2020 | 7th day of July, 2020 |
| FORM GSTR-4 for the financial year ending 31st March, 2020 | 15th day of July, 2020. |
Returns of TDS (GSTR -7) , Input Service Distributor (GSTR- 6) &Non resident Taxable Person (GSTR -5)
These returns as specified under sub-section (3), (4), (5) OF Section 39 for the mnoth of March to May 2020 can be filed upto 30th daya of June 2020.
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