Saturday, June 27, 2020

GST Due Date Chart (Announced 24-Jun-20)

Reference to Notifications 51 to 54/2020 dated 24.06.2020 and Circular No. 141/1/2020-GST dated 24th June, 2020.

1. Late Fee Waiver Due Dates for GSTR-3B

a) For Turnover above Rs. 5 crores in preceding financial year, the late fee is waived if return filed before the below-mentioned dates.

Feb 2020         24.06.2020
Mar 2020         24.06.2020
Apr 2020         24.06.2020
May 2020         27.06.2020

b) For Turnover up to Rs. 5 crores in preceding financial year, the late fee is waived if return filed before the below-mentioned dates.

States: Delhi, Haryana, Uttar Pradesh, Chandigarh, Punjab, Rajasthan, Himachal Pradesh, Uttarakhand, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh

Feb 2020         30.06.2020
Mar 2020         05.07.2020
Apr 2020         09.07.2020
May 2020         15.09.2020
Jun 2020         25.09.2020
Jul 2020         29.09.2020

States: 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

Feb 2020         30.06.2020
Mar 2020         03.07.2020
Apr 2020         06.07.2020
May 2020         12.09.2020
Jun 2020         23.09.2020
Jul 2020         27.09.2020

For such taxpayers who are yet to file GSTR-3B for any month(s) from Jul-2017 till Jan-2020 can now file them from 01-Jul-2020 till 30-Sep-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.

2. Late Fee Waiver Due Dates for GSTR-1

Mar 2020         10.07.2020
Apr 2020         24.07.2020
May 2020         28.07.2020
Jun 2020         05.08.2020

Quarterly GSTR-1 Jan to Mar 2020 17.07.2020
Quarterly GSTR-1 Apr to Jun 2020 03.08.2020

3. Interest Waiver for GSTR-3B

a) For Turnover above Rs. 5 crores in preceding financial year, the late fee is waived if return filed before the below-mentioned dates.

Tax Period Due Date No interest payable till Interest payable @ 9% from & till Interest payable @ 18% from
Feb-20 20.03.2020 04.04.2020 05.04.2020 to 24.06.2020 25.06.2020
Mar-20 20.04.2020 05.05.2020 06.05.2020 to 24.06.2020 25.06.2020
Apr-20 20.05.2020 04.06.2020 05.06.2020 to 24.06.2020 25.06.2020
May-20 27.06.2020 27.06.2020 NA 28.06.2020


b) For Turnover up to Rs. 5 crores in preceding financial year, the late fee is waived if return filed before the below-mentioned dates.

States: Delhi, Haryana, Uttar Pradesh, Chandigarh, Punjab, Rajasthan, Himachal Pradesh, Uttarakhand, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh

Tax Period Due Date No interest payable till Interest payable @ 9% from & till Interest payable @ 18% from
Feb-20 24.03.2020 30.06.2020 01.07.2020 to 30.09.2020 01.10.2020
Mar-20 24.04.2020 05.07.2020 06.07.2020 to 30.09.2020 01.10.2020
Apr-20 24.05.2020 09.07.2020 10.07.2020 to 30.09.2020 01.10.2020
May-20 14.07.2020 15.09.2020 16.09.2020 to 30.09.2020 01.10.2020
Jun-20 24.07.2020 25.09.2020 26.09.2020 to 30.09.2020 01.10.2020


States: 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

Tax Period Due Date No interest payable till Interest payable @ 9% from & till Interest payable @ 18% from
Feb-20 22.03.2020 30.06.2020 01.07.2020 to 30.09.2020 01.10.2020
Mar-20 22.04.2020 03.07.2020 04.07.2020 to 30.09.2020 01.10.2020
Apr-20 22.05.2020 06.07.2020 07.07.2020 to 30.09.2020 01.10.2020
May-20 12.07.2020 12.09.2020 13.09.2020 to 30.09.2020 01.10.2020
Jun-20 22.07.2020 23.09.2020 24.09.2020 to 30.09.2020 01.10.2020