Filing Dates extended for providing relief to taxpayers in view of COVID-19 pandemic- Part 1

Due to COVID-19 pandemic and challenges faced by taxpayers, Government has extended dates for GST filings. These are notified in Notifications 30/2020 to 36/2020 dated 03.04.2020. Circular No. 136/06/2020-GST dated 3rd April, 2020 has been issued.

1. Extended Due Date for Normal Taxpayers filing Form GSTR-3B

Due Date

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

Tax period Late fees waived if return filed on or before
Feb, 2020 24th June, 2020
March, 2020 24th June, 2020
April, 2020 24th June, 2020
May, 2020 27th June, 2020 (extended due date for filing)

b.Taxpayers having aggregate turnover of > Rs. 1.5 crores and upto Rs. 5 crores in preceding FY

Tax period Late fees waived if return filed on or before
Feb, 2020 29th June, 2020
March, 2020 29th June, 2020
April, 2020 30th June, 2020

c.Taxpayers having aggregate turnover of upto Rs. 1.5 crores in preceding FY

Return/Tax period Late fees waived if return filed on or before
Feb, 2020 30th June, 2020
March, 2020 03rd July, 2020
April, 2020 6th July, 2020

d.Taxpayers having aggregate turnover of upto Rs. 5 Cr. in preceding FY

Tax period Extended date and no late fees if return filed on or before Principal place of business is in State/UT of
May, 2020 Group 1 States/UTs 12th July, 2020 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
May, 2020 Group 2 States/UTs 14th July, 2020 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

2.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 30.06.2020
April 2020 11.05.2020 30.06.2020
May 2020 11.06.2020 30.06.2020
Quarterly taxpayers Jan to March 2020 30.04.2020 30.06.2020

3. 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

4. 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

5. 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, 2020
20th of succeeding month
30th June, 2020
2
GSTR-6
Input Service Distributors
-do-
13th of succeeding month
30th June, 2020
3
GSTR-7
Tax Deductors at Source (TDS deductors)
-do-
10th of succeeding month
30th June, 2020
4
GSTR-8
Tax Collectors at Source (TCS collectors)
-do-
10th of succeeding month
30th June, 2020

6. Extension of validity period of EWB:

E-way bills (EWB), whose expiry date lies between 20th March, 2020, and 15th April, 2020, would also be deemed to be valid till 30th April, 2020.

7. Interest liability for filing Form GSTR-3B

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

Tax period
(a)
Interest not payable,if filed by
(b)
Date from which interest is payable@ 9% till date of filing,if filed by 24th June, 2020
(c)
Date from which interest is payable@ 18% till date of filing,if not filed by 24th June, 2020
(d)
Feb, 2020 4th April, 2020 5th April, 2020 21st March, 2020
March, 2020 5th May, 2020 6th May, 2020 21st April, 2020
April, 2020 4th June, 2020 5th June, 2020 21st May, 2020

b. Taxpayers having aggregate turnover of > Rs. 1.5 crores and upto Rs. 5 crores in preceding FY

Tax period
(a)
Interest not payable,if filed by
(b)
Date from which interest is payable @18%, if not filed by dates in Column (b),for taxpayers falling in States/UT of Group 1
(c)
Date from which interest payable @18%, if not filed by dates in Column (b), for taxpayers falling in States/UT of Group 2
(d)
Feb, 2020 29th June, 2020 23rd March, 2020 25th March, 2020
March, 2020 29th June, 2020 23rd April, 2020 25th April, 2020
April, 2020 30th June, 2020 23rd May, 2020 25th May, 2020

c. Taxpayers having aggregate turnover of upto Rs. 1.5 crores in preceding FY

Tax period
(a)
Interest not payable,if filed by
(b)
Date from which interest is payable @18%, if not filed by dates in Column (b),for taxpayers falling in States/UT of Group 1
(c)
Date from which interest payable @18%, if not filed by dates in Column (b), for taxpayers falling in States/UT of Group 2
(d)
Feb, 2020 30th June, 2020 23rd March, 2020 25th March, 2020
March, 2020 03rd July, 2020 23rd April, 2020 25th April, 2020
April, 2020 06th July, 2020 23rd May, 2020 25th May, 2020

Note: To know in detail about States or UTs falling in Group 1 or 2, refer point no 1 (d) above.

(Republished with Amendments)

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15 Comments

  1. 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

  2. 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. 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.

  3. 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

  4. 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.

  5. 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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