Due to COVID-19 pandemic and challenges faced by taxpayers, Government has extended dates for GST filings and provided releif to tax payers which includes Relief in late fee to Taxpayers filing Form GSTR-3B, Relief in late fee to Taxpayers filing Form GSTR-1, Relief in payment of interest to Taxpayers filing Form GSTR-3B and Relief in opting for Composition by Taxpayers, filing other Returns & EWB.

Relief in late fee to Taxpayers filing Form GSTR-3B

Government has extended dates for GST filings as notified vide Not. No. 52/2020 dt 24.06.2020 and No. No 57/2020-CT dated 30.06.2020.

1. Late Fee Relief to Normal Taxpayers filing Form GSTR-3B:

Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY

Tax period Late fees waived if return filed on or before
February 24th June
March 24th June
April 24th June

b. Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY

Tax period Late fees waived if return filed on or before (For Group A States)* Late fees waived if return filed on or before (For Group B States)*
February 30th June 30th June
March 03rd July 05th July
April 06th July 09th July
May 12th Sept 15th Sept
June 23rd Sept 25th Sept
July 27th Sept 29th Sept

Note 1: If the registered persons fail to furnish Form GSTR-3B returns for the tax periods according to the condition mentioned in the Table 1(a) and (b) above, but furnish the returns till the 30th day of September, 2020, the total amount of late fee payable shall be completely waived if the tax payable is NIL and shall be capped at Rs 500 per return, in case of any tax liability.

Note 2: For the taxpayers having an aggregate turnover of more than Rs 5 Cr. in the preceding financial year, who fail to furnish the return in FORM GSTR-3B for the months of May, 2020 to July, 2020, by the due date but furnish the said return till the 30th day of September, 2020, the total amount of late fee shall be capped at Rs 500 per return and shall stand fully waived for those taxpayers where the total amount of tax payable in the said return is Nil.

Note 3: Taxpayers who are yet to file Form any month(s) from July, 2017 till Jan., 2020, can now file Form GSTR-3B from 1st July, 2020 till 30th Sept., 2020, without any late fee, for those months in which they did not have any tax liability. However, for the months they had a tax liability, their late fee would be capped at Rs 500 per return.

* Group A- 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

* Group B- 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

Relief in late fee to Taxpayers filing Form GSTR-1

Government has extended dates for GST filings as notified vide Notification No. 53/2020 dt 24.06.2020. A Circular No. 141/1/2020-GST dated 24th June, 2020 has also been issued in this regard.

2. Late Fee Relief to Normal Taxpayers filing Form GSTR-1:

Tax period Due Date Waiver of late fee if return filed on or before
March, 2020 11.04.2020 10.07.2020
April, 2020 11.05.2020 24.07.2020
May, 2020 11.06.2020 28.07.2020
June, 2020 11.07.2020 05.08.2020
Quarterly taxpayers January to March 2020 30.04.2020 17.07.2020
Quarterly taxpayers April to June 2020 31.07.2020 03.08.2020

Note: If Form GSTR-1 for the period mentioned in Table above is not filed by the notified dates, late fee will become payable from the due dates for these returns.

Relief in payment of interest to Taxpayers filing Form GSTR-3B

3. Relief in Payment of Interest to Normal Taxpayers filing Form GSTR-3B:

a. Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY

Tax period Due Date No interest payable till Interest payable @ 9% from & till Interest payable @ 18% from
Feb, 2020 20th March, 2020 4th April, 2020 5th April to 24th June, 2020 25th June, 2020
March, 2020 20th April, 2020 5th May, 2020 6th May to 24th June, 2020 25th June, 2020
April, 2020 20th May, 2020 4th June, 2020 5th June to 24th June, 2020 25th June, 2020
May, 2020 27th June, 2020 (extended date for filing) 27th June, 2020 28th June, 2020

b. Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group A)

Tax period Due Date No interest payable till Interest payable @ 9% from & till Interest payable @ 18% from
Feb, 2020 22nd March, 2020 30th June, 2020 1st July to 30th Sept., 2020 1st Oct., 2020
March, 2020 22nd April, 2020 3rd July, 2020 4th July to 30th Sept., 2020 1st Oct., 2020
April, 2020 22nd May, 2020 6th July, 2020 7th July to 30th Sept., 2020 1st Oct., 2020
May, 2020 12th July, 2020 (extended date for filing) 12th Sept., 2020 13th Sept to 30th Sept., 2020 1st Oct., 2020
June, 2020 22nd July, 2020 23rd Sept., 2020 24th Sept to 30th Sept., 2020 1st Oct., 2020

c. Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group B)

Tax period Due Date No interest payable till Interest payable @ 9% from & till Interest payable @ 18% from
Feb, 2020 24th March, 2020 30th June, 2020 1st July to 30th Sept., 2020 1st Oct., 2020
March, 2020 24th April, 2020 5th July, 2020 6th July to 30th Sept., 2020 1st Oct., 2020
April, 2020 24th May, 2020 9th July, 2020 10th July to 30th Sept., 2020 1st Oct., 2020
May, 2020 14th July, 2020 (extended date for filing) 15th Sept., 2020 16th Sept to 30th Sept., 2020 1st Oct., 2020
June, 2020 24th July, 2020 25th Sept., 2020 26th Sept to 30th Sept., 2020 1st Oct., 2020

Relief in opting for Composition by Taxpayers, filing other Returns & EWB.

Due to COVID-19 pandemic and challenges faced by taxpayers, Government has extended dates for GST filings. These are notified in Central Tax Notifications 30, 34 & 35/2020 dated 03.04.202047/2020 dated 09.06.2020 & 55/2020 dated 27.06.2020.

4. Opt in for Composition in FY 2020-21

Normal Taxpayers wanting to opt for Composition should not file GSTR3B and GSTR 1 for any tax period of FY 2020-21 from any of the GSTIN on the associated PAN.

Form Tax period (FY) Extended Date
GST CMP-02 2020-21 30.06.2020
GST ITC-03 2019-20 (As on 31-3-2020) 31.07.2020

5. Compliances for Composition taxpayers:

Form Tax period Extended Date
GST CMP-08 Jan to March 2020 07.07.2020
GSTR-4 FY 2019-20 15.07.2020

6. NRTP, ISD, TDS & TCS taxpayers:

Sl. No. Return Type,Form To be filed by Tax Period Due Date Extended Date
1 GSTR-5 Non Resident Taxpayers March, April, May,June & July 2020 20th of succeeding month 31st Aug., 2020
2 GSTR-6 Input Service Distributors -do- 13th of succeeding month 31st Aug., 2020
3 GSTR-7 Tax Deductors at Source (TDS deductors) -do- 10th of succeeding month 31st Aug., 2020
4 GSTR-8 Tax Collectors at Source (TCS collectors) -do- 10th of succeeding month 31st Aug., 2020

7. Extension of validity period of EWB:

The validity of E-way bills (EWBs), generated on or before 24th March, 2020, and whose validity expiry date lies on or after 20th March, 2020, is deemed to have been extended till 31st August, 2020.

****

Disclaimer: The contents of this article are for information purposes only and does not constitute an advice or a legal opinion and are personal views of the author. It is based upon relevant law and/or facts available at that point of time and prepared with due accuracy & reliability. Readers are requested to check and refer relevant provisions of statute, latest judicial pronouncements, circulars, clarifications etc before acting on the basis of the above write up.  The possibility of other views on the subject matter cannot be ruled out. By the use of the said information, you agree that Author / TaxGuru is not responsible or liable in any manner for the authenticity, accuracy, completeness, errors or any kind of omissions in this piece of information for any action taken thereof. This is not any kind of advertisement or solicitation of work by a professional.

Source- gst.gov.in

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33 Comments

  1. G Anwar says:

    As GST annual returns date has been extended GSTR 3B for the month of September should also extend as payments of suppliers and vendors got delayed and last date was bank holiday

    1. Santosh Malwe says:

      We have paid GTR3B upto May 2020. From Jun 2020 Govt. is charging Late Fees and Interest. Which is more than our Tax Liabilities. We have raised bill to Customer but we have not received payments from customers. We want Govt. should extend date for GSTRB for Jun 2020 To Oct2020 as 20th Dec 2020, without late fees.
      Due to CORONO all business are suffering from short of payments.

  2. M MALLESWARAO says:

    Dear All, i am from the 21st Mar-20 to till 13th July-20 my area in red zone, all the tenants not paid me rents of march-20 till date how can i confirm and file my GSTR-3B & GSTR-01 Returns without getting confirmation from Tenants, if i paid as per agreement some tenants gave rent with reduction of 30% or 50% due to lock down period…time extension for filling of GSTR-3B & 1 will extend some more period till september ending.

  3. Rutuja Bhoite says:

    From Dec. 2018 till June 2020 taxpayer returns not filed. If few months they had tax liability the how much late fee and interest is applicable?

  4. Naveen jain says:

    Sir, can any one clearify whatabout of reversal of itc on non payment to supplier within 180 days.foolish rule.
    Is there any amendment for this ?
    Sir if there is any kindly send notification.
    Thanks

  5. MANOJ says:

    VERY BAD CALCULATION FIRST TIME THEY SAID LAST 30TH JUNE.NOTIFICATION PUBLISHED 25 TH OR 26TH BUT LAST DATE 24 TH.WHY INFORM EARLIER.I ALSO HAVE COMPLAINT.TAX PAID BEFORE THE DATE BUT I FILED TODAY IMPOSED RS.3400 LATE FEE THATS CHEATING.From the earlier late fee Rs.100 daily i can only Rs.300 or 600.But now imposing 3400 how they calculate late fee.Every time site has blocked.VERY VERY BAD

  6. Prashant shah says:

    In society housing society co operative , Is Gst applicable on electricity charges and water charges collected from members and paid to gov

  7. Prashant shah says:

    In society housing society co operative , Is Gst applicable on electricity charges and water charges collected from members and paid to gov along with property tax payment.

    1. Rashmi B says:

      The GST would not be applicable on the electricity charges collected on actual basis without adding any markup & the conditions of Rule 33 of CGST rules fulfilled (pure Agency conditions) However GST would be applicable if the changes collected along with markup or on adhoc basis.

    2. Rashmi says:

      The GST would not be applicable on the electricity charges collected on actual basis without adding any markup & the conditions of Rule 33 of CGST rules fulfilled (pure Agency conditions) However GST would be applicable if the changes collected along with markup or on ad-hoc basis

    1. Akshay Havaldar says:

      Notification No. 35/2020- Central Tax, dated 03.04.2020, provides relaxation for any time limit for completion or compliance of any action which falls during the period from the 20th day of March, 2020 to the 29th day of June, 2020, and where completion or compliance of such action has not been made within such time, has been extended to 30th day of June, 2020.

  8. SUDHANSU DAS says:

    MY REQUEST TO TAXGURU SUGGEST GOVT MOST OF THE SMALL RETAILER NON FILING THEIR GSTR -3B RETURN KINDLY ALLOW THEM FILE THEIR RETURN WITH CONSOLIDATED LATE FEE

  9. Ramesh Kumar Thakur says:

    My request,
    Kindly wave all the GST late fee of every registered person from 1st July 2017 till the extended period who has not filed the GST return of earlier period
    This is need of Registered person under the present situation

    1. j r kota says:

      This is an absurd suggestion. I know of the cases where people are buying material using their GST registration not raising the invoices. Their GSTR2A indicates the quantum of GST. These are small tax dealers. They do not have financial capacity to buy on credit such large volume of purchases. What they are doing with these purchases- unless using them in their business for sales. Not raising the invoices, not paying the taxes to the govt. You want the Govt to come to their rescue? Be a responsible citizen before you air your views.

    2. Ramaa says:

      As many employee are still not present in the office.

      Please extend all the returns filing dates for another 1 month, it has become difficult for everyone to file in time.

  10. GREESH says:

    the due dates for GSTR3B have been extended upto 30 th june. what about gst tax? Does it mean that gst tax due on 20 th april 2020 for march 2020 period can also be deposited on 30 th june without any penality , interest etc for tax payers with less than 5 crore turnover

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