Extended Due Dates for the month of Feb-20 to Jul-20 (24.06.2020)

Government vide Notification no. 51/2020 to 54/2020 dt. 24.06.2020 notified new due dates for Form GSTR-3B & GSTR-1 as earlier decided in 40^th Council meeting held on 12.06.2020.

Also, lower interest rates and waiver on late fees for the specified months have also been notified.

Here is the brief summary of the same:

A)     EXTENDED DUE DATES

Form	hhPeriodh	Extended Due Date	Class of Registered Person	Reference
GSTR-3B	Feb-20, Mar,20 & Apr-20	24th June, 2020	Taxpayers having Aggregate Turnover of more than ₹ 5 crores in the preceding FY.	Notification No. 52/2020-Central Tax, dt. 24-06-2020
GSTR-3B	Feb-20	30th June, 2020	Taxpayers having Aggregate Turnover of up to ₹ 5 crores AND Principal Place of Business is in the state of: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep	Notification No. 52/2020-Central Tax, dt. 24-06-2020
GSTR-3B	Mar-20	3th July, 2020
GSTR-3B	Apr-20	6th July, 2020
GSTR-3B	May-20	12th September, 2020
GSTR-3B	Jun-20	23rd September, 2020
GSTR-3B	Jul-20	27th September, 2020
GSTR-3B	Aug-20	1st Oct, 2020		Notification No. 54/2020-Central Tax, dt. 24-06-2020
GSTR-3B	Feb-20	30th June, 2020	Taxpayers having Aggregate Turnover of up to ₹ 5 crores AND Principal Place of Business is in the state of: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi	Notification No. 52/2020-Central Tax, dt. 24-06-2020
GSTR-3B	Mar-20	5th July, 2020
GSTR-3B	Apr-20	9th July, 2020
GSTR-3B	May-20	15th September, 2020
GSTR-3B	Jun-20	25th September, 2020
GSTR-3B	Jul-20	29th September, 2020
GSTR-3B	Aug-20	3rd October, 2020		Notification No. 54/2020-Central Tax, dt. 24-06-2020
GSTR-1(Monthly)	Mar-20	10th July, 2020	All Taxpayers	Notification No. 53/2020-Central Tax, dt. 24-06-2020
GSTR-1(Monthly)	Apr-20	24th July, 2020	All Taxpayers
GSTR-1(Monthly)	May-20	28th July, 2020	All Taxpayers
GSTR-1(Monthly)	Jun-20	5th August,  2020	All Taxpayers
GSTR-1(Quarterly)	Jan-20  to Mar-20	17th July, 2020	All Taxpayers
GSTR-1(Quarterly)	Apr-20 to Jun-20	3rd August, 2020	All Taxpayers

 

B) LATE FEES REDUCTION/ WAIVER (Notification No. 52/2020-Central Tax, dt. 24-06-2020)

Form	hPeriodh	Late Fees	Class of Registered Person
GSTR-3B	Jul-2017 To Jan-2020	NIL   (NOTE: If the return is furnished between 1st July, 2020 to 30th September,2020)	Taxpayers having NIL Tax Payable
GSTR-3B	Jul-2017 To Jan-2020	₹ 500 (₹250 CGST + ₹250 SGST)   (NOTE: If the return is furnished between 1st July, 2020 to 30th September,2020)	Other Taxpayers

 

C)     INTEREST REDUCTION/ WAIVER on GSTR-3B (Notification No. 51/2020-Central Tax, dt. 24-06-2020)

Class of Registered Persons	Tax Period	Extended Due Date	Rate of Interest
Taxpayers having Turnover of more than ₹ 5 crores	Feb-20, Mar-20 & Apr-20	24th June-2020	Return filed:         a)      Upto 15 days from original due date for the respective month – NIL.           b)     After 15 days from original due date but upto extended due date (i.e. 24th June, 2020) – 9% p.a for period beyond 15 days.
Taxpayers having Aggregate Turnover of up to ₹ 5 crores   AND   Principal Place of Business is in the state of: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu,  Telangana, Andhra Pradesh,  the Union territories of Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and  Nicobar Islands or Lakshadweep	Feb-20	30th June, 2020	Return filed: a)      Upto extended due date for the respective month – NIL.   b)     After extended due date but upto 30th September, 2020 – 9% p.a for the period beyond extended due date upto 30th Sept., 2020.
	Mar-2020	3th July, 2020
	Apr-2020	6th July, 2020
	May-2020	12th September, 2020
	Jun-2020	23rd September, 2020
	Jul-2020	27th September, 2020
Taxpayers having Aggregate Turnover of  up to ₹ 5 crores  AND Principal Place of Business is in the state of:  Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim,  Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi,	Feb-20	30th June, 2020	Return filed: a)      Upto extended due date for the respective month – NIL.   b)     After extended due date but upto 30th September, 2020 –9% p.a for the period beyond extended due date upto 30th Sept., 2020.
	Mar-2020	5th July, 2020
	Apr-2020	9th July, 2020
	May-2020	15th September, 2020
	Jun-2020	25th September, 2020
	Jul-2020	29th September, 2020