All About GST Due Dates__Amid Lockdown

The due date for filing of GSTR 1 for the period of March 2020 to June 2020

Month / Qtr Turnover Criterion Actual due date Extended due date Late Fee if not filed by extended due date Notification No Date of Notification
Mar-2020
More than Rs. 1.5 Crore
11-Apr-2020
10-July-2020

INR 50/20- per day
(CGST Rs. 25/- & SGST Rs. 25/-)

24-June-2020 Wednesday
Apr-2020
11-May-2020
24-July-2020
May-2020
11-Jun-2020
28-July-2020
Jun-2020
11-July-2020
05-July-2020
Jan-Mar 2020
Less than Rs. 1.5 Crore
30-Apr-2020
17-July-2020
Apr-June 2020
31-July-2020
03-Aug-2020

The due date for filing of GSTR 3B for the period of July 2017 to January 2020

Tax liability If filed between Maximum Late fee (@ Rs. 50/20 per day) Notification No Date of Notification
Tax = 0
1st July 2020 to 30th Sept 2020
Nil

52/2020

24th June 2020
Tax > 0
Rs. 500/- per Return (CGST 250/- & SGST 250/-)

The due date for filing of GSTR 3B for the month of February, March & April 2020 for assessees having Turnover more than INR 5 Crore

Tax liability Extended due date (Refer Notification No. 32/2020& 52/2020) Maximum Late fee if filed by 30th Sept 2020 (@ Rs. 50/20 per day) (Refer Notification No. 57/2020) Interest Liability (Refer Notification No. 51/2020) Interest Liability (after extended due date) Notification No. Date of Notification
Tax = 0
24-June-2020 Wednesday
Nil
NA
NA

52/2020 – Due date Extension
&
57/2020 – Capping of Max Late Fee
&
51/2020 – Capping of Interest Rate

24th June 2020
&
30th June 2020
&
24th June 2020

Tax > 0
Rs. 500/- per Return (CGST 250/- & SGST 250/-)
@9% If filed after 15 days from the actual due date till 24.06.2020
@18% from 25.06.2020 to the date of Actual payment

The due date for filing of GSTR 3B for the Month of May 2020 for assesses having Turnover more than 5 Crore

Tax liability Extended due date (Refer Notification No. 36/2020) Maximum Late fee if filed by 30th Sept 2020 (@ Rs. 50/20 per day) (Refer Notification No. 57/2020) Interest Liability Notification No. Date of Notification
Tax = 0
27-June-2020
Nil
NA

36/2020 – Due date Extension
&
57/2020 – Capping of Max Late Fee

3rd April 2020
&
30th June 2020

Tax > 0
Rs. 500/- per Return (CGST 250/- & SGST 250/-)
@18% after from 28.06.2020 till the date of Actual Payment

Note:- Here Actual due dates for the Month of February, March & April 2020 respectively was 20th March, 20th April & 20th May 2020.

The due date for filing of GSTR 3B for the Month of June & July 2020 for assesses having Turnover more than 5 Crore

Tax liability Extended due date Maximum Late fee if filed by 30th Sept 2020 (@ Rs. 50/20 per day) (Refer Notification No. 57/2020) Interest Liability (after actual due dates) Notification No. Date of Notification
Tax = 0
NA
Nil
NA

57/2020 – Capping of Max Late Fee

30th June 2020
Tax > 0
Rs. 500/- per Return (CGST 250/- & SGST 250/-)
@18% after due dates till the date of Actual payment

The due date for filing of GSTR 3B for the Month of February 2020 to August 2020 for assesses having Turnover Less than 5 Crore for A Category States

Month Actual due date Extended due date (@ Rs. 50/20 per day) (Refer Notification 52/2020 & 54/2020) Maximum Late fee if filed by 30th Sept 2020 (Refer Notification No. 57/2020) Interest Liability if not filed by extended due dates (Refer Notification No. 51/2020) Notification No. Date of Notification
Feb-20
March 22, 2020
June 30, 2020
Nil if there is no Tax Liability, otherwise Rs. 500/- per Return (CGST 250/- & SGST 250)
Nil upto the date of Extended due date, thereafter ‘@9% till 30.09.2020 and @18% from 01.10.2020 till the date of actual payment

52/2020 – Extension of due dates
&
57/2020 – Capping of Late Fees
&
51/2020 – Capping of Interest Rates

24th June 2020
&
30th June 2020

Mar-20
April 22, 2020
July 3, 2020
Apr-20
May 22, 2020
July 6, 2020
May-20
June 22, 2020
Sept 12, 2020
Jun-20
July 22, 2020
Sept 23, 2020
Jul-20
August 22, 2020
Sept 27, 2020
Aug-20
September 22, 2020
October 1, 2020
Not yet Notified
54/2020 – Extension of due date
24th June 2020

Note:- Here Á’ category states are Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamilnadu, Telangana, Andhra Pradesh, Union Territories of Daman & Diu, Dadra & Nagar Haveli, Puducherry, Andaman & Nicobar Islands and Lakshadweep.

The due date for filing of GSTR 3B for the Month of February 2020 to August 2020 for assesses having Turnover Less than 5 Crore for B Category States

Month Actual due date Extended due date (@ Rs. 50/20 per day) (Refer Notification 52/2020 & 54/2020) Maximum Late fee if filed by 30th Sept 2020 (Refer Notification No. 57/2020) Interest Liability if not filed by extended due dates (Refer Notification No. 51/2020) Notification No. Date of Notification
Feb-20
March 24, 2020
June 30, 2020
Nil if there is no Tax Liability, otherwise Rs. 500/- per Return (CGST 250/- & SGST 250)
Nil upto the date of Extended due date, thereafter ‘@9% till 30.09.2020 and @18% from 01.10.2020 till the date of actual payment

52/2020 – Extension of due dates
&
57/2020 – Capping of Late Fees
&
51/2020 – Capping of Interest Rates

24th June 2020
&
30th June 2020

Mar-20
April 24, 2020
July 5, 2020
Apr-20
May 24, 2020
July 9, 2020
May-20
June 24, 2020
Sept 15, 2020
Jun-20
July 24, 2020
Sept 25, 2020
Jul-20
August 24, 2020
Sept 29, 2020
Aug-20
September 24, 2020
October 3, 2020
Not yet Notified
54/2020 – Extension of due date
24th June 2020

Note:- Here B’ category states are Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Union Territories of Jammu & Kashmir, Ladakh, Chandigarh, and Delhi.

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