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 |
- 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 |
- 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 |
- 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 |
- 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 |
- 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. Source: https://www.gst.gov.in/newsandupdates/read/371 https://www.gst.gov.in/newsandupdates/read/369
Leave a Reply