Relief in late fee to Taxpayers filing Form GSTR-3B and Form GSTR-1
Due to COVID-19 pandemic and challenges faced by taxpayers, Government has extended dates for GST filings vide Notifications 51 to 54/2020 dated 24.06.2020 and Circular No. 141/1/2020-GST dated 24th June, 2020
Late Fee Relief to Normal Taxpayers filing
Form GSTR-3B:
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 date for filing) |
Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY
|
Tax period |
Late fees
waived if return filed on or before (For Group A States)* |
Late fees
waived if return filed on or before (For Group B States)* |
|
Feb, 2020 |
30th June, 2020 |
30th
June, 2020 |
|
March,
2020 |
03rd July, 2020 |
05th
July, 2020 |
|
April, 2020 |
06th July, 2020 |
09th
July, 2020 |
|
May, 2020 |
12th Sept.,
2020 |
15th
Sept., 2020 |
|
June, 2020 |
23rd Sept., 2020 |
25th
Sept., 2020 |
|
July, 2020 |
27th Sept.,
2020 |
29th Sept.,
2020 |
1.
* Group A- 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
2.
* Group B- 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
Note: Taxpayers who are yet to file Form GSTR-3B for
any month(s) from July, 2017 till Jan., 2020, can now file Form GSTR-3B from
1st July, 2020 till 30th Sept., 2020, without any late fee, for those months in
which they did not have any tax liability. However, for the months they had a
tax liability, their late fee is capped at Rs 500 per return.
Late Fee Relief to 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 |
10.07.2020 |
|
April 2020 |
11.05.2020 |
24.07.2020 |
|
May 2020 |
11.06.2020 |
28.07.2020 |
|
June, 2020 |
11.07.2020 |
05.08.2020 |
|
Quarterly taxpayers Jan to
March 2020 |
30.04.2020 |
17.07.2020 |
|
Quarterly taxpayers April
to June 2020 |
31.07.2020 |
03.08.2020 |
Note: If the Form GSTR-3B and Form GSTR-1 for the period mentioned in Tables above is not filed by the notified dates, late fee will become payable from the due dates for these returns.
Relief in payment of
interest to Taxpayers filing Form GSTR-3B
Taxpayers having aggregate turnover > Rs. 5
Cr. in preceding FY
|
Tax period |
Due Date |
No interest
payable till |
Interest
payable @ 9% from & till |
Interest
payable @ 18% from |
|
Feb, 2020 |
20th March,
2020 |
4th April, 2020 |
5th April to 24th June,
2020 |
25th
June, 2020 |
|
March, 2020 |
20th April, 2020 |
5th May, 2020 |
6th May to 24th June, 2020 |
25th
June, 2020 |
|
April, 2020 |
20th May, 2020 |
4th June, 2020 |
5th June to 24th June,
2020 |
25th
June, 2020 |
|
May, 2020 |
27th June, 2020 (extended date for filing) |
27th June, 2020 |
-- |
28th June, 2020 |
Taxpayers having aggregate turnover upto Rs. 5 crores in
preceding FY (Group A-Mentioned in Page 1)
|
Tax period |
Due Date |
No interest payable till |
Interest payable @ 9% from & till |
Interest payable @ 18% from |
|
Feb,
2020 |
22nd March, 2020 |
30th
June, 2020 |
1st July to
30th Sept., 2020 |
1st
Oct., 2020 |
|
March,
2020 |
22nd April, 2020 |
3rd
July, 2020 |
4th
July to 30th Sept., 2020 |
1st
Oct., 2020 |
|
April, 2020 |
22nd May, 2020 |
6th July, 2020 |
7th July to 30th Sept., 2020 |
1st Oct., 2020 |
|
May, 2020 |
12th July, 2020
(extended date for filing) |
12th Sept.,
2020 |
13th Sept to
30th Sept., 2020 |
1st Oct., 2020 |
|
June,
2020 |
22nd July, 2020 |
23rd
Sept., 2020 |
24th Sept to
30th Sept., 2020 |
1st
Oct., 2020 |
Taxpayers having aggregate turnover
upto Rs. 5 crores in preceding FY (Group B-Mentioned in Page 1)
|
Tax period |
Due Date |
No interest
payable till |
Interest
payable @ 9% from & till |
Interest payable @ 18% from |
|
Feb, 2020 |
24th March,
2020 |
30th June, 2020 |
1st July to
30th Sept., 2020 |
1st Oct., 2020 |
|
March, 2020 |
24th April,
2020 |
5th July, 2020 |
6th July to
30th Sept., 2020 |
1st Oct., 2020 |
|
April,
2020 |
24th May, 2020 |
9th
July, 2020 |
10th
July to 30th Sept., 2020 |
1st
Oct., 2020 |
|
May, 2020 |
14th July, 2020 (extended date for filing) |
15th Sept.,
2020 |
16th Sept to 30th Sept., 2020 |
1st Oct., 2020 |
|
June, 2020 |
24th July, 2020 |
25th Sept.,
2020 |
26th Sept to 30th Sept., 2020 |
1st Oct., 2020 |
Relief in opting for Composition by Taxpayers & filing other Returns
Due to COVID-19 pandemic and challenges faced by
taxpayers, Government has extended dates for GST filings. These are notified in
Notifications
30, 34 & 35/2020 dated 03.04.2020
& 47/2020 dated
09.06.2020.
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:
|
Return Type |
To be filed
by |
Tax Period |
Due Date |
Extended Date |
|
GSTR-5 |
Non Resident
Taxpayers |
March, April
& May, 2020 |
20th of
succeeding month |
30th June, 2020 |
|
GSTR-6 |
Input
Service Distributors |
-do- |
13th of
succeeding month |
30th June, 2020 |
|
GSTR-7 |
Tax
Deductors at Source (TDS deductors) |
-do- |
10th of
succeeding month |
30th June, 2020 |
|
GSTR-8 |
Tax
Collectors at Source (TCS collectors) |
-do- |
10th of
succeeding month |
30th June, 2020 |
Extension of validity period of EWB:
The validity of E-way bills (EWBs), generated on or
before 24th March, 2020, and whose validity expiry date lies on or after 20th
March, 2020, is deemed to have been extended till 30th June, 2020.
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