{"id":25280,"date":"2020-09-23T07:17:35","date_gmt":"2020-09-23T07:17:35","guid":{"rendered":"http:\/\/indiataxations.in\/?p=25280"},"modified":"2020-09-23T07:20:14","modified_gmt":"2020-09-23T07:20:14","slug":"gst-return-filing-dates-extended-for-taxpayers-in-view-of-covid-19-pandemic","status":"publish","type":"post","link":"https:\/\/indiataxations.in\/index.php\/2020\/09\/23\/gst-return-filing-dates-extended-for-taxpayers-in-view-of-covid-19-pandemic\/","title":{"rendered":"GST Return Filing Dates extended for taxpayers in view of COVID-19 pandemic"},"content":{"rendered":"

Due to COVID-19 pandemic and challenges faced by taxpayers, Government has extended dates for GST filings. These are notified in\u00a0Notifications 30\/2020 to 36\/2020<\/a>\u00a0dated 03.04.2020.\u00a0Circular No. 136\/06\/2020-GST\u00a0<\/a>dated 3rd April, 2020 has been issued.<\/p>\n

    \n
  1. Normal Taxpayers filing Form GSTR-3B<\/strong><\/li>\n<\/ol>\n

    a.Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY<\/strong><\/p>\n\n\n\n\n\n\n\n
    Tax period<\/strong><\/td>\nLate fees waived if return filed on or before<\/strong><\/td>\n<\/tr>\n
    Feb, 2020<\/td>\n24th June, 2020<\/td>\n<\/tr>\n
    March, 2020<\/td>\n24th June, 2020<\/td>\n<\/tr>\n
    April, 2020<\/td>\n24th June, 2020<\/td>\n<\/tr>\n
    May, 2020<\/td>\n27th June, 2020 (extended due date for filing)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    b.Taxpayers having aggregate turnover of > Rs. 1.5 crores and upto Rs. 5 crores in preceding FY<\/strong><\/p>\n\n\n\n\n\n\n
    Tax period<\/strong><\/td>\nLate fees waived if return filed on or before<\/strong><\/td>\n<\/tr>\n
    Feb, 2020<\/td>\n29th June, 2020<\/td>\n<\/tr>\n
    March, 2020<\/td>\n29th June, 2020<\/td>\n<\/tr>\n
    April, 2020<\/td>\n30th June, 2020<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    c.Taxpayers having aggregate turnover of upto Rs. 1.5 crores in preceding FY<\/strong><\/p>\n\n\n\n\n\n\n
    Return\/Tax period<\/strong><\/td>\nLate fees waived if return filed on or before<\/strong><\/td>\n<\/tr>\n
    Feb, 2020<\/td>\n30th June, 2020<\/td>\n<\/tr>\n
    March, 2020<\/td>\n03rd July, 2020<\/td>\n<\/tr>\n
    April, 2020<\/td>\n6th July, 2020<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    d.Taxpayers having aggregate turnover of upto Rs. 5 Cr. in preceding FY<\/strong><\/p>\n\n\n\n\n\n
    Tax period<\/strong><\/td>\nExtended date and no late fees if return filed on or before<\/strong><\/td>\nPrincipal place of business is in State\/UT of<\/strong><\/td>\n<\/tr>\n
    May, 2020 Group 1 States\/UTs<\/td>\n12th July, 2020<\/td>\nChhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep<\/td>\n<\/tr>\n
    May, 2020 Group 2 States\/UTs<\/td>\n14th July, 2020<\/td>\nHimachal 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<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    2.Normal Taxpayers filing Form GSTR-1<\/strong><\/p>\n\n\n\n\n\n\n\n
    Tax period<\/strong><\/td>\nDue Date<\/strong><\/td>\nWaiver of late fee if return filed on or before<\/strong><\/td>\n<\/tr>\n
    March 2020<\/td>\n11.04.2020<\/td>\n30.06.2020<\/td>\n<\/tr>\n
    April 2020<\/td>\n11.05.2020<\/td>\n30.06.2020<\/td>\n<\/tr>\n
    May 2020<\/td>\n11.06.2020<\/td>\n30.06.2020<\/td>\n<\/tr>\n
    Quarterly taxpayers Jan to March 2020<\/strong><\/td>\n30.04.2020<\/td>\n30.06.2020<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    3.Opt in for Composition in FY 2020-21<\/strong><\/p>\n

    Normal Taxpayers wanting to opt for Composition\u00a0should not file\u00a0GSTR3B and GSTR 1 for any tax period of FY 2020-21 from any of the GSTIN on the associated PAN.<\/u><\/strong><\/p>\n\n\n\n\n\n
    Form<\/strong><\/td>\nTax period (FY)<\/strong><\/td>\nExtended Date<\/strong><\/td>\n<\/tr>\n
    GST CMP-02<\/td>\n2020-21<\/td>\n30.06.2020<\/strong><\/td>\n<\/tr>\n
    GST ITC-03<\/td>\n2019-20 (As on 31-3-2020)<\/td>\n31.07.2020<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    4.Compliances for Composition taxpayers:<\/strong><\/p>\n\n\n\n\n\n
    Form<\/strong><\/td>\nTax period<\/strong><\/td>\nExtended Date<\/strong><\/td>\n<\/tr>\n
    GST CMP-08<\/td>\nJan to March 2020<\/td>\n07.07.2020<\/strong><\/td>\n<\/tr>\n
    GSTR-4<\/td>\nFY 2019-20<\/td>\n15.07.2020<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    5.NRTP, ISD, TDS & TCS taxpayers:<\/strong><\/p>\n\n\n\n\n\n\n\n
    Sl. No.<\/strong><\/td>\nReturn Type,Form<\/strong><\/td>\nTo be filed by<\/strong><\/td>\nTax Period<\/strong><\/td>\nDue Date<\/strong><\/td>\nExtended Date<\/strong><\/td>\n<\/tr>\n
    1<\/td>\nGSTR-5<\/td>\nNon Resident Taxpayers<\/td>\nMarch, April & May, 2020<\/td>\n20th of succeeding month<\/td>\n30th June, 2020<\/td>\n<\/tr>\n
    2<\/td>\nGSTR-6<\/td>\nInput Service Distributors<\/td>\n-do-<\/td>\n13th of succeeding month<\/td>\n30th June, 2020<\/td>\n<\/tr>\n
    3<\/td>\nGSTR-7<\/td>\nTax Deductors at Source (TDS deductors)<\/td>\n-do-<\/td>\n10th of succeeding month<\/td>\n30th June, 2020<\/td>\n<\/tr>\n
    4<\/td>\nGSTR-8<\/td>\nTax Collectors at Source (TCS collectors)<\/td>\n-do-<\/td>\n10th of succeeding month<\/td>\n30th June, 2020<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    6.Extension of validity period of EWB:<\/strong><\/p>\n

    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.<\/p>\n

      \n
    1. Interest liability for filing Form GSTR-3B<\/strong><\/li>\n
    2. Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY<\/strong><\/li>\n<\/ol>\n\n\n\n\n\n\n
      Tax period
      \n(a)<\/strong><\/td>\n      		Interest not payable,if filed by
      \n(b)<\/strong><\/td>\n      		Date from which interest is\u00a0payable@\u00a09% till date of filing,if filed by 24th June, 2020
      \n(c)<\/strong><\/td>\n      		Date from which interest is\u00a0payable@\u00a018% till date of filing,if\u00a0not<\/u>\u00a0filed by 24th June, 2020
      \n(d)<\/strong><\/td>\n<\/tr>\n
      Feb, 2020<\/td>\n4th April, 2020<\/td>\n5th April, 2020<\/td>\n21st March, 2020<\/td>\n<\/tr>\n
      March, 2020<\/td>\n5th May, 2020<\/td>\n6th May, 2020<\/td>\n21st April, 2020<\/td>\n<\/tr>\n
      April, 2020<\/td>\n4th June, 2020<\/td>\n5th June, 2020<\/td>\n21st May, 2020<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
        \n
      1. Taxpayers having aggregate turnover of > Rs. 1.5 crores and upto Rs. 5 crores in preceding FY<\/strong><\/li>\n<\/ol>\n\n\n\n\n\n\n
        Tax period
        \n(a)<\/strong><\/td>\n        		Interest not payable,if filed by
        \n(b)<\/strong><\/td>\n        		Date from which interest is payable @18%, if not filed by dates in Column (b),for taxpayers falling in States\/UT of Group 1
        \n(c)<\/strong><\/td>\n        		Date from which interest payable @18%, if not filed by dates in Column (b), for taxpayers falling in States\/UT of Group 2
        \n(d)<\/strong><\/td>\n<\/tr>\n
        Feb, 2020<\/td>\n29th June, 2020<\/td>\n23rd March, 2020<\/td>\n25th March, 2020<\/td>\n<\/tr>\n
        March, 2020<\/td>\n29th June, 2020<\/td>\n23rd April, 2020<\/td>\n25th April, 2020<\/td>\n<\/tr>\n
        April, 2020<\/td>\n30th June, 2020<\/td>\n23rd May, 2020<\/td>\n25th May, 2020<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
          \n
        1. Taxpayers having aggregate turnover of upto Rs. 1.5 crores in preceding FY<\/strong><\/li>\n<\/ol>\n\n\n\n\n\n\n
          Tax period
          \n(a)<\/strong><\/td>\n          		Interest not payable,if filed by
          \n(b)<\/strong><\/td>\n          		Date from which interest is payable @18%, if not filed by dates in Column (b),for taxpayers falling in States\/UT of Group 1
          \n(c)<\/strong><\/td>\n          		Date from which interest payable @18%, if not filed by dates in Column (b), for taxpayers falling in States\/UT of Group 2
          \n(d)<\/strong><\/td>\n<\/tr>\n
          Feb, 2020<\/td>\n30th June, 2020<\/td>\n23rd March, 2020<\/td>\n25th March, 2020<\/td>\n<\/tr>\n
          March, 2020<\/td>\n03rd July, 2020<\/td>\n23rd April, 2020<\/td>\n25th April, 2020<\/td>\n<\/tr>\n
          April, 2020<\/td>\n06th July, 2020<\/td>\n23rd May, 2020<\/td>\n25th May, 2020<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

          Note:<\/u>\u00a0To 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\u00a0https:\/\/www.gst.gov.in\/newsandupdates\/read\/371<\/a>)<\/p>\n

           <\/p>\n","protected":false},"excerpt":{"rendered":"

          Due to COVID-19 pandemic and challenges faced by taxpayers, Government has extended dates for GST filings. These are notified in\u00a0Notifications 30\/2020 to 36\/2020\u00a0dated 03.04.2020.\u00a0Circular No. 136\/06\/2020-GST\u00a0dated 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 …<\/p>\n

          GST Return Filing Dates extended for taxpayers in view of COVID-19 pandemic<\/span> Read More »<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"_links":{"self":[{"href":"https:\/\/indiataxations.in\/index.php\/wp-json\/wp\/v2\/posts\/25280"}],"collection":[{"href":"https:\/\/indiataxations.in\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/indiataxations.in\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/indiataxations.in\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/indiataxations.in\/index.php\/wp-json\/wp\/v2\/comments?post=25280"}],"version-history":[{"count":2,"href":"https:\/\/indiataxations.in\/index.php\/wp-json\/wp\/v2\/posts\/25280\/revisions"}],"predecessor-version":[{"id":25282,"href":"https:\/\/indiataxations.in\/index.php\/wp-json\/wp\/v2\/posts\/25280\/revisions\/25282"}],"wp:attachment":[{"href":"https:\/\/indiataxations.in\/index.php\/wp-json\/wp\/v2\/media?parent=25280"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/indiataxations.in\/index.php\/wp-json\/wp\/v2\/categories?post=25280"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/indiataxations.in\/index.php\/wp-json\/wp\/v2\/tags?post=25280"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}