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.
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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 | 20th June, 2020 (extended date for filing) | 20th 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 03.04.2020 & 47/2020 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.
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Source- gst.gov.in
WRONG INFORMATION REGARDING INTEREST TO BE PAID AS DUE DATE IS NOT EXTENDED ONLY WAIVER EXTENDED DO NOT FOLLOW THIS TRAP OTHERWISE YOU WILL LOOSE MONEY
If I have filed gstr 1 is after due date .will there be any credit loss to the purchaser
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
Sir we are required GSTR-1 & GSTR-3B Return due dates for the month of Jul 2020, We are above 5 Cr suppliers
Is late fee waived for composition taxpayer in fy-2018-19& 2019-20.If not It is not good for composition taxpayer.
Sir,
Above 5 crores turnover, when the GSTR-3B due date for the month June-2020
Due date for filling CMP-8 for the month of April-2020 to June-2020
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.
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?
SIR THERE IS LATE FEES FOR GSTR-4 FOR 3RD QTY 18-19
Is there any extension for applying refund of gst ITC for the period 2017-18 ??
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
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
My request to taxguru kindly wave off for annual gst return 9 for the financial year 2017.18
what is the due date for GST CMP -08 for 1st qtr of 20-21
Please inform Interest liability for late filing GSTR-3B for the month of May 2020
In society housing society co operative , Is Gst applicable on electricity charges and water charges collected from members and paid to gov
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.
Thank You Sir.
Nice Compilation.
What about ITC04?? Is the dead line extended ??
Sir, nice compilation, thanks for it. And Pls confirm me the due date for GST TDS Return
very helpful and useful information .
Can anyone plz suggest the Notification for Extension of Due date related to GSTR-6 i.e. ISD Return
HELPFUL INFORMATION. THANK YOU
As govt Extended due date of GST Return. Is Assessee have to pay Interest for delayed period ?
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
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
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
Nice site