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,
- Notification No.-30-2020
- Notification No.-31-2020
- Notification No.-32-2020
- Notification No.-33-2020
- Notification No.-34-2020
- Notification No.-35-2020
- Notification No.-36-2020
- Circular No.-136-2020
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