Latest Update: GST Return Filing Date Extended and Relief from Penalties

Updated: Apr 21, 2020 16:46 IST

Latest Update: GST Return Filing Date Extended and Relief from Penalties

Niranjani

The government said it is extending the filing of Return for the month of March, April and May 2020 and composition returns under GST June 30 to provide relief to businesses grappling with the economic impact of COVID-19.

GST Returns date extended.

Addressing the press, Finance Minister Nirmala Sitharaman said that staggered filing will apply. “While I announce 30th June as the date, specific regions will have dates like 27, 29 or 30th”. Importantly, the Finance Minister also said companies that have less than Rs 5 crore turnover will not have to pay interest, late fee or penalty. For bigger companies, late fees and penalties will not apply and only interest at a reduced rate of 9% will be charged. “This is only for bigger companies. The majority of companies will have no interest, late fee or penalty,” said Sitharaman.

Below given is the GST due date chart.

1. Extended Due Date for Normal Taxpayers filing Form GSTR-3B

a. Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY

Tax period Late fees waived if returned 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 an aggregate turnover of > Rs. 1.5 crores and up to Rs. 5 crores in preceding FY

Tax period Late fees waived if returned 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

Tax period Late fees waived if returned on or before
Feb 2020 30th June 2020
March 2020 03rd July 2020
April 2020 6th July 2020

d. Taxpayers having an aggregate turnover of up to 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 the 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 GSTR1 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 (FY) 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 March, April & May, 2020 13th of succeeding month 30th June, 2020
3 GSTR-7 Tax Deductors at Source (TDS deductors) March, April & May, 2020 10th of succeeding month 30th June, 2020
4 GSTR-8 Tax Collectors at Source (TCS collectors) March, April & May 2020 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.

7. Interest liability for filing Form GSTR-3B

a. 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 [email protected] 9% till date of filing if filed by 24th June 2020
(c)
Date from which interest is [email protected] 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

b. Taxpayers having an aggregate turnover of > Rs. 1.5 crores and up to 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

c. Taxpayers having an aggregate turnover of up to 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) above.

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