Due dates of GSTR 1
Monthly filing – NN -53/2020-Central Tax
| Months | Due dates |
| March 2020 | 10th July 2020 |
| April 2020 | 24th July 2020 |
| May 2020 | 28th July 2020 |
| June 2020 | 5th August 2020 |
Quarterly filing– NN -53/2020-Central Tax
| Months | Due dates |
| January to March 2020 | 17th July 2020 |
| April to June 2020 | 3rd August 2020 |
Due dates of GSTR 3B
For Taxpayers having Aggregate Turnover of more than Rs. 5 Crores in preceding FY
| Months | Due dates | Extended Due dates | Interest |
| February 2020 | 20th March 2020 | 24th June 2020 | Upto 4th April 2020 – Nil From 4th April 2020 – 24th June 2020 – 9% After 24th June 2020 – 18% |
| March 2020 | 20th April 2020 | 24th June 2020 | Upto 5th May 2020 – Nil From 5th May 2020 – 24th June 2020 – 9% After 24th June 2020 – 18% |
| April 2020 | 20th May 2020 | 24th June | Upto 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
| Months | Extended Due dates | Interest |
| February 2020 | 30th June 2020 | Till 30th June 2020 – Nil From 30th June to 30th September – 9% After 30th September – 18% |
| March 2020 | 3rd July 2020 | Till 3rd July 2020 – Nil From 3rd July 2020 to 30th September – 9% After 30th September – 18% |
| April 2020 | 6th July 2020 | Till 6th July 2020 – Nil From 6th July 2020 to 30th September – 9% After 30th September – 18% |
| May 2020 | 12th September 2020 | Till 12th September 2020 – Nil From 12th September 2020 to 30th September – 9% After 30th September – 18% |
| June 2020 | 23rd September 2020 | Till 23rd September 2020 – Nil From 23rd September 2020 to 30th September – 9% After 30th September – 18% |
| July 2020 | 27th September 2020 | Till 27th September 2020 – Nil From 27th September 2020 to 30th September – 9% After 30th September – 18% |
| August 2020 | 1st October 2020 | After 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
| Months | Extended Due dates | Interest |
| February 2020 | 30th June 2020 | Till 30th June 2020 – Nil From 30th June to 30th September – 9% After 30th September – 18% |
| March 2020 | 5th July 2020 | Till 5th July 2020 – Nil From 5th July 2020to 30th September – 9% After 30th September – 18% |
| April 2020 | 9th July 2020 | Till 9th July 2020 – Nil From 9th July 2020 to 30th September – 9% After 30th September – 18% |
| May 2020 | 15th September 2020 | Till 15th September 2020 – Nil From 15th September 2020 to 30th September – 9% After 30th September – 18% |
| June 2020 | 25th September 2020 | Till 25th September 2020 – Nil From 25th September 2020 to 30th September – 9% After 30th September – 18% |
| July 2020 | 29th September 2020 | Till 29th September 2020 – Nil From 29th September 2020 to 30th September – 9% After 30th September – 18% |
| August 2020 | 3rd October 2020 | After 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
You must be logged in to post a comment.