In view of spread of Novel Corona Virus (COVID-19) and challenges faced by taxpayers in meeting the compliance requirements under various provisions of the Central Goods and Services Tax Act, Government has extended the due dates via Notification No. 30/2020 , 32/2020 to 36/2020 – Central Tax dt. 03.04.2020 and Circular No. 136/06/2020-GST dated 3rd April, 2020 and recent announcement made by Hon’ble FM Nirmala Sitaraman ji on 13.05.2020.
1). Extended GST Compliance due date as follows:-
(A). For Normal Taxpayer (i.e. Other than Composition Taxpayer)
a). The due date for filing GSTR 3B.
|Tax Period||Extended due date for Taxpayer having Aggregate Turnover During Previous FY(Late fees will be waived if return is filed on or before extended due date)|
|Upto 1.5 crore||> 1.5 Crore upto 5 Crore||>5 Crore|
|February 2020||30th June, 2020||29th June, 2020||24th June, 2020|
|March 2020||03rd July, 2020||29th June, 2020||24th June, 2020|
|April 2020||6th July, 2020||30th June, 2020||24th June, 2020|
|May 2020||See Note 1|
|S. No.||Principal Place of Business is in State or UT||Extended due date(No Late Fees if return filed on or before Extended due date)|
|1||Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu, and Dadra & Nagar Haveli, Puducherry, Andaman, and Nicobar Islands, Lakshadweep||12th July 2020|
|2||Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi||14th July 2020|
b). The due date for filing GSTR 1 Monthly or Quarterly returns.
|Tax Period||Original Due date||Extended due date(No Late Fees if return filed on or before Extended due date)|
|Quarter Ending March 2020||30.04.2020||30.06.2020|
(B) For Composition Taxpayer
A Taxpayer who wants to opt for composition scheme is not required to file any GST return (i.e. GSTR 3B and GSTR 1) for any of the tax periods in FY 2020-21.
And now Form GST CMP – 02 for opting composition Scheme, can be filed up to 30.06.2020. And form GST ITC 03 can be filed up to 31.07.2020.
|Form/Return||Tax Period||Extended due date|
|GST CMP-08||Jan to March 2020||07.07.2020|
( C) Compliance by Other Tax Payers
|Return/Form||Tax Payer||Tax Period||Original due date||Extended due date|
|GSTR-5||Non Resident Taxpayers||March, April & May, 2020||20th of succeeding month||30.06.2020|
|GSTR-6||Input Service Distributors(ISD)||March, April & May, 2020||13th of succeeding month||30.06.2020|
|GSTR-7||Tax Deductors at Source (TDS deductors)||March, April & May, 2020||10th of succeeding month||30.06.2020|
|GSTR-8||ax Collectors at Source (TCS collectors)||March, April & May, 2020||10th of succeeding month||30.06.2020|