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

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)
March 2020 11.04.2020 30.06.2020
April 2020 11.05.2020 30.06.2020
May 2020 11.06.2020 30.06.2020
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
GSTR-4 FY 2019-20 15.07.2020

( 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

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