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.
- Normal Taxpayers filing Form GSTR-3B
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.
- Interest liability for filing Form GSTR-3B
- 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 |
- 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 |
- 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) of the Part 1 of the advisory (click here https://www.gst.gov.in/newsandupdates/read/371)