GST Returns Dates
Filing Dates extended for providing relief to taxpayers in view of COVID-19 pandemic
Due to COVID-19 pandemic and challenges faced by taxpayers, Government has extended dates for GST filings. These are notified in Notifications 30/2020 to 36/2020 dated 03.04.2020. Circular No. 136/06/2020-GST dated 3rd April, 2020 has been issued.
For Normal Taxpayers filing Form GSTR-3B
Taxpayers having aggregate turnover of upto Rs. 1.5 crores in preceding FY
| Return/Tax period | Late fees waived if return filed on or before |
|---|---|
|
Feb, 2020 |
30th June, 2020 |
|
March, 2020 |
03rd July, 2020 |
|
April, 2020 |
6th July, 2020
|
Taxpayers having aggregate turnover of > Rs. 1.5 crores and upto Rs. 5 crores in preceding FY
| Tax period | Late fees waived if return filed on or before |
|---|---|
|
Feb, 2020 |
29th June, 2020 |
|
March, 2020 |
29th June, 2020 |
|
April, 2020 |
30th June, 2020
|
Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY
| Tax period | Late fees waived if return filed on or before |
|---|---|
|
Feb, 2020 |
24th June, 2020 |
|
March, 2020 |
24th June, 2020 |
|
April, 2020 |
24th June, 2020 |
|
May, 2020 |
27th June, 2020 (extended due date for filing)
|
Taxpayers having aggregate turnover of upto Rs. 5 Cr. in preceding FY
| Tax period | Extended date and no late fees if return filed on or before | Principal place of business is in State/UT of |
|---|---|---|
|
May, 2020 Group 1 States/UTs |
12th July, 2020 |
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 |
|
May, 2020 Group 2 States/UTs |
14th July, 2020 |
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 |
Normal Taxpayers filing Form GSTR-1
| Tax period | Due Date | Waiver of late fee if return filed on or before |
|---|---|---|
|
March 2020 |
11.04.2020 |
30.06.2020 |
|
April 2020 |
11.05.2020 |
30.06.2020 |
|
May 2020 |
11.06.2020 |
30.06.2020 |
|
Quarterly taxpayers Jan to March 2020 |
30.04.2020 |
30.06.2020 |