GST Return Due Date

       GST Return Filing due date from February to July 2020

 

  • GSTR-3B Due Date notified in 31&32/2020 amended by 51&52/2020:-
        Turnover in Previous Year          Month     No Late Fee upto No Interest upto     9% Interest upto
           February-2020        24-June-2020       04-April-2020         24-June-2020
               More than 5 Crores                          March-2020        24-June-2020        05-May-2020         24-June-2020
        April-2020        24-June-2020        04-June-2020         24-June-2020
        May-2020        27-June-2020        27-June-2020                    –
        June-2020         20-June-2020         20-June-2020                    –
 

 

                   Upto 5 Crores

                 (Group-A States)

          Month     No Late Fee upto/No Interest upto     9% Interest upto
  February-2020                            30-June-2020  

 

 

30-September-2020
     March-2020                            03-July-2020
      April-2020                            06-July-2020
      May-2020                       12-September-2020
      June-2020                       23-September-2020
      July-2020                       27-September-2020
                  

 

                   Upto 5 Crores

                 (Group-B States)

   February-2020                            30-June-2020  

 

 

30-September-2020
     March-2020                            05-July-2020
      April-2020                            09-July-2020
      May-2020                       15-September-2020
      June-2020                       25-September-2020
      July-2020                       29-September-2020

 

GSTR

 

 

GSTR-1 Due date

            53/2020 overriding 33/2020

          Month  No Late fee upto               Quarter      No Late fee upto
  February-2020         30-June-2020  

January’20 to March’20

  

17-July-2020
     March-2020         10-July-2020
      April-2020         24-July-2020  

April’20 to June’20

  

03-August-2020
      May-2020         28-July-2020
      June-2020      05-August-2020
  • Composition Scheme :-
          Form GST CMP – 08                         January to March Quarter             Extended to 07-Jul-2020
          Form GSTR – 4                                  FY 2019-20             Extended to 15-Jul-2020
          Form GST CMP – 02                                  FY 2020-21             Extended to 30-Jun-2020
          Form GST ITC – 03                                  FY 2020-21            Extended to 31-Jul-2020

 

  • GSTR-3B due date for August 2020 has been extended to 01-Oct-2020 (for Group-A states) and 03-Oct-2020 (for Group-B states)
  • Late fee for GSTR-3B Return from July’2017 to July’2020 is captioned to 500/- if there is any tax liability

Group-A — Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman and Diu, Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep.

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.