Filing Dates extended for
providing relief to taxpayers in view of COVID-19 pandemic- Part 1
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 & 40/2020 dated 05.05.2020. Circular No. 136/06/2020-GST dated
3rd April, 2020 has been issued.
1.
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 |
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