Extended GST Due Date Chart

Because of COVID-19 pandemic Government has extended due date for various GST Compliances. Here in this article we shall discuss various extended due dates and interest liability in respect of late payment of GST.

Normal Taxpayer

• Extended due dates to file GSTR-3B if,
• Aggregate turnover in the preceding Financial Year is more than Rs. 5 Cr

Period	Extended due date for GSTR-3B	No Interest	Interest @9% from the date of (if filed by 24th June, 2020)	Interest @18%  from the date of (if filed by 24th June, 2020)
February-2020	24-06-2020	04-04-2020	05-04-2020	21 March, 2020
March-2020	24-06-2020	05-05-2020	06-05-2020	21 April, 2020
April-2020	24-06-2020	04-06-2020	05-06-2020	21 May, 2020
May-2020	27-06-2020	27-06-2020	Interest @18% from 28-06-2020

• Aggregate turnover in the preceding Financial Year is more than Rs. 1.5 Cr but upto Rs. 5 Cr

Period	Extended due date for GSTR-3B	No Interest	Interest @18% if not filed within extended due dates from the date of (For State  Category-1)	Interest @18% if not filed within extended due dates from the date of (For State Category-2)
February-2020	29-06-2020	29-06-2020	23-03-2020	25-03-2020
March-2020	29-06-2020	29-06-2020	23-04-2020	25-04-2020
April-2020	30-06-2020	30-06-2020	23-05-2020	25-05-2020
May-2020	State Category-1-12-07-2020 State Category-2-14-07-2020	State Category-1-12-07-2020 State Category-2-14-07-2020	State Category-1-13-07-2020	State Category-2-15-07-2020

• Aggregate turnover in the preceding Financial Year is upto Rs. 1.5 Cr

Period	Extended due date for GSTR-3B	No Interest	Interest @18% if not filed within extended due dates from the date of (For State  Category-1)	Interest @18% if not filed within extended due dates from the date of (For State Category-2)
February-2020	30-06-2020	30-06-2020	23-03-2020	25-03-2020
March-2020	03-07-2020	03-07-2020	23-04-2020	25-04-2020
April-2020	06-07-2020	06-07-2020	23-05-2020	25-05-2020
May-2020	State Category-1-12-07-2020 State Category-2-14-07-2020	State Category-1-12-07-2020 State Category-2-14-07-2020	State Category-1-13-07-2020	State Category-2-15-07-2020

• State Category-1-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
• State Category-2-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

• No late fee shall be levied if GSTR-1 is filed on or before following extended due dates

Periods	Extended GST due date
March, 2020	30-06-2020
April, 2020	30-06-2020
May, 2020	30-06-2020
January-2020 to March-2020 (Quarterly Return)	30-06-2020

Composition Taxpayer

• Due date to opt for composition scheme in Financial Year-2020-21:-

Normal taxpayers who want to pay tax under Composition Scheme shall not file GSTR-3B and GSTR-1 for any month of Financial Year-2020-21 from any GSTIN registered in any state.

• Due date to opt for Composition Scheme is as under:-

Forms	Extended Dates
GST CMP-02 (Opting for Composition Scheme)	30-06-2020
GST ITC-03 (Reversal of ITC due to opt in Composition Scheme)	31-07-2020

• Extended due dates for Return under Composition Taxpayers:-

Forms	Periods	Extended Dates
GST CMP-08 (Form for payment of self assessed tax to be filed quarterly)	January to March-2020	07-07-2020
GSTR-4 (Return for Composition Taxpayer)	Financial Year-2019-20	15-07-2020

Other Taxpayer

• Extension of due dates for other Return Forms:-

Return Forms	Period	Due Dates	Extended Dates
GSTR-5 (Non-resident Taxpayers)	March-2020 April-2020 May-2020	20th date of next month to which return pertains	30-06-2020
GSTR-6 (ISD)	March-2020 April-2020 May-2020	13th date of next month to which return pertains	30-06-2020
GSTR-7 (TDS Deductor)	March-2020 April-2020 May-2020	10th date of next month to which return pertains	30-06-2020
GSTR-8 (TCS Collector)	March-2020 April-2020 May-2020	13th date of next month to which return pertains	30-06-2020

• Relevant Material:-

Please Click Here,

1. Notification No.-30-2020
2. Notification No.-31-2020
3. Notification No.-32-2020
4. Notification No.-33-2020
5. Notification No.-34-2020
6. Notification No.-35-2020
7. Notification No.-36-2020
8. Circular No.-136-2020