Extended Due dates in GST (including waiver in Late fees & Interest)

Due to COVID-19 pandemic and challenges faced by taxpayers, Government has extended dates for GST filings vide Notification no. 30/2020 to 36/2020 & Notification No. 41/2020 issued on various dates. Circular No. 136/06/2020-GST dated 3rd April, 2020 had also been issued.

A.)  EXTENDED DUE DATES (including waiver of late fees, if any)

Form	Period	Extended Due date	Class of registered persons	Reference
GSTR-9 & 9C	F.Y. 2018-19	30th September, 2020		Notification No. 41/2020-Central Tax, dt. 05-05-2020
GSTR-3B	May-2020	27th June, 2020	Taxpayers having Aggregate Turnover of more than Rs. 5 crores.	Notification No. 36/2020-Central Tax, dt. 03-04-2020
GSTR-3B	May-2020	12th July, 2020	Taxpayers having Aggregate Turnover of up to Rs. 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. 36/2020-Central Tax, dt. 03-04-2020
GSTR-3B	May-2020	14th July, 2020	Taxpayers having Aggregate Turnover of up to Rs. 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. 36/2020-Central Tax, dt. 03-04-2020
GSTR-3B	Feb-2020, Mar-2020 & Apr-2020	24th June, 2020	Taxpayers having Aggregate Turnover of more than Rs. 5 crores. Please note that Late fees for filing is also waived if Return is filed upto said extended due date	Notification No. 32/2020-Central Tax, dt. 03-04-2020
GSTR-3B	Feb-2020 & Mar-2020	29th June, 2020	Taxpayers having Aggregate Turnover of more than Rs. 1.5 crores but upto Rs. 5 crores. Please note that Late fees for filing is also waived if Return is filed upto said extended due date	Notification No. 32/2020-Central Tax, dt. 03-04-2020
GSTR-3B	Apr-2020	30th June, 2020	Taxpayers having Aggregate Turnover of more than Rs. 1.5 crores but upto Rs. 5 crores. Please note that Late fees for filing is also waived if Return is filed upto said extended due date	Notification No. 32/2020-Central Tax, dt. 03-04-2020
GSTR-3B	Feb-2020,	30th June, 2020	Taxpayers having Aggregate Turnover of less than Rs. 1.5 crores. Please note that Late fees for filing is also waived if Return is filed upto said extended due date	Notification No. 32/2020-Central Tax, dt. 03-04-2020
GSTR-3B	Mar-2020	3rd July, 2020	Taxpayers having Aggregate Turnover of less than Rs. 1.5 crores. Please note that Late fees for filing is also waived if Return is filed upto said extended due date	Notification No. 32/2020-Central Tax, dt. 03-04-2020
GSTR-3B	Apr-2020	6th July, 2020	Taxpayers having Aggregate Turnover of less than Rs. 1.5 crores. Please note that Late fees for filing is also waived if Return is filed upto said extended due date	Notification No. 32/2020-Central Tax, dt. 03-04-2020
GST CMP -08	1st Jan, 2020 to 31st March, 2020	7th July, 2020	All Composition taxpayers	Notification No. 34/2020-Central Tax, dt. 03-04-2020
GSTR-4	F.Y. 2019-20	15th July, 2020	All Composition taxpayers	Notification No. 34/2020-Central Tax, dt. 03-04-2020
GSTR-1	Mar- 2020 (Monthly)	30th June, 2020	Please note that Late fees for filing is also waived if Return is filed upto said extended due date	Notification No. 33/2020-Central Tax, dt. 03-04-2020
GSTR-1	Apr-2020	30th June, 2020	Please note that Late fees for filing is also waived if Return is filed upto said extended due date	Notification No. 33/2020-Central Tax, dt. 03-04-2020
GSTR-1	May-2020	30th June, 2020	Please note that Late fees for filing is also waived if Return is filed upto said extended due date	Notification No. 33/2020-Central Tax, dt. 03-04-2020
GSTR-1	Mar- 2020 (Quarterly)	30th June, 2020	Please note that  Late fees for filing is also waived if Return is filed upto 30th June, 2020	Notification No. 33/2020-Central Tax, dt. 03-04-2020
GSTR-5	Mar-2020, Apr-2020 & May-2020	30th June, 2020		Notification No. 35/2020-Central Tax, dt. 03-04-2020
GSTR-6	Mar-2020, Apr-2020 & May-2020	30th June, 2020		Notification No. 35/2020-Central Tax, dt. 03-04-2020
GSTR-7	Mar-2020, Apr-2020 & May-2020	30th June, 2020		Notification No. 35/2020-Central Tax, dt. 03-04-2020
GSTR-8	Mar-2020, Apr-2020 & May-2020	30th June, 2020		Notification No. 35/2020-Central Tax, dt. 03-04-2020
GST CMP-02	F.Y. 2020-21	30th June, 2020		Notification No. 30/2020-Central Tax, dt. 03-04-2020
ITC-03	2019-20 (As on 31st Mar, 2020)	31st July, 2020		Notification No. 30/2020-Central Tax, dt. 03-04-2020

B.)  Interest Waiver on GSTR-3B (Notification No. 31/2020-Central Tax, dt. 03-04-2020)

Class of Registered Persons	Tax Period	Rate of Interest
Taxpayers having Turnover of more than Rs. 5 crores	Feb-20, Mar-20 & Apr-20	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.               c)     After extended due date (i.e. 24th June, 2020) – 18% p.a. for the total period of delay from the original due date.
Taxpayers having Turnover of more than Rs. 1.5 crores but upto Rs. 5 crores	Feb-20 & Mar-20	Return filed: a)     Upto 29th June 2020– NIL.   b)     After 29th June 2020 – 18% p.a. for the total period of delay from the original due date.
	Apr-2020	Return filed: a)     Upto 30th June 2020– NIL.   b)    After 30th June 2020 – 18% p.a. for the total period of delay from the original due date.
Taxpayers having Turnover of less than Rs. 1.5 crores	Feb-20	Return filed: c)     Upto 30th June 2020– NIL.   d)     After 30th June 2020 – 18% p.a. for the total period of delay from the original due date.
	Mar-20	Return filed: e)     Upto 3rd July 2020– NIL.   f)      After 3rd July 2020 – 18% p.a. for the total period of delay from the original due date.
	Apr-20	Return filed: g)     Upto 6th July 2020– NIL.   h)     After 6th July 2020 – 18% p.a. for the total period of delay from the original due date.

    C.)  Extension of validity period of EWB:

E-way bills (EWB), whose expiry date lies between 20th March, 2020, and 15th April, 2020, would also be deemed to be valid till 30th April, 2020.