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Extended due dates of GST Returns

GST rate notifications

Due dates of GSTR 1

Monthly filing – NN -53/2020-Central Tax

MonthsDue dates
March 202010th July 2020
April 202024th July 2020
May 202028th July 2020
June 20205th August 2020

 

Quarterly filing– NN -53/2020-Central Tax

MonthsDue dates
January to March 202017th July 2020
April to June 20203rd August 2020

 

Due dates of GSTR 3B

For Taxpayers having Aggregate Turnover of more than Rs. 5 Crores in preceding FY

MonthsDue datesExtended Due datesInterest
February 202020th March 202024th June 2020Upto 4th April 2020 – Nil

From 4th April 2020 – 24th June 2020 – 9%

After 24th June 2020 – 18%

March 202020th April 202024th June 2020Upto 5th May 2020 – Nil

From 5th May 2020 – 24th June 2020 – 9%

After 24th June 2020 – 18%

April 202020th May 202024th JuneUpto 4th June 2020 – Nil

From 4th June 2020 – 24th June 2020 – 9%

After 24th June 2020 – 18%

 

For Taxpayers having Aggregate Turnover upto Rs. 5 Crores in preceding FY

List 1 – Chhatisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman and Diu, Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep

MonthsExtended Due datesInterest
February 202030th June 2020Till 30th June 2020 – Nil

From 30th June to 30th September – 9%

After 30th September – 18%

March 20203rd July 2020Till 3rd July 2020 – Nil

From 3rd July 2020 to 30th September – 9%

After 30th September – 18%

April 20206th July 2020Till 6th July 2020 – Nil

From 6th July 2020 to 30th September – 9%

After 30th September – 18%

May 202012th September 2020Till 12th September 2020 – Nil

From 12th September 2020 to 30th September – 9%

After 30th September – 18%

June 202023rd September 2020Till 23rd September 2020 – Nil

From 23rd September 2020 to 30th September – 9%

After 30th September – 18%

July 202027th September 2020Till 27th September 2020 – Nil

From 27th September 2020 to 30th September – 9%

After 30th September – 18%

August 20201st October 2020After 1st October 2020 – 18% (Clarification awaited)

 

List 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

MonthsExtended Due datesInterest
February 202030th June 2020Till 30th June 2020 – Nil

From 30th June to 30th September – 9%

After 30th September – 18%

March 20205th July 2020Till 5th July 2020 – Nil

From 5th July 2020to 30th September – 9%

After 30th September – 18%

April 20209th July 2020Till 9th July 2020 – Nil

From 9th July 2020 to 30th September – 9%

After 30th September – 18%

May 202015th September 2020Till 15th September 2020 – Nil

From 15th September 2020 to 30th September – 9%

After 30th September – 18%

June 202025th September 2020Till 25th September 2020 – Nil

From 25th September 2020 to 30th September – 9%

After 30th September – 18%

July 202029th September 2020Till 29th September 2020 – Nil

From 29th September 2020 to 30th September – 9%

After 30th September – 18%

August 20203rd October 2020After 3rd October 2020 – 18% (Clarification awaited)

 

For those taxpayers who have not filed their GSTR 3B for the periods July 2017 to January 2020 shall have the opportunity to file their returns under the Amnesty Scheme provided by the Government.

For the taxpayers having Nil tax liability – No late fee

For the taxpayer having Tax liability – Rs. 500/- per return

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