COVID-19 UPDATE – GST RETURN DATES EXTENSION CHART

If Turnover is More Than Rs.5 Crore in the preceding Financial Year

ReturnFrequencyTax PeriodExtended or NotOld DateNew DateRemarksNotification No.
GSTR-3BMonthlyFeb 2020Yes20th Mar24th June***31, 32/2020
GSTR-3BMonthlyMar 2020Yes20th April24th June***31, 32/2020
GSTR-3BMonthlyApril 2020Yes20th May24th June***3132/2020
GSTR-3BMonthlyMay 2020Yes20th June27th June36/2020
GSTR-1MonthlyFeb 2020No11th MarNo Extension
GSTR-1MonthlyMar 2020Yes11th April30th June33/2020
GSTR-1MonthlyApril 2020Yes11th May30th June33/2020
GSTR-1MonthlyMay 2020Yes11th June30th June33/2020

If Turnover is more the Rs.1.5 Crore but Upto Rs.5 Crore in the preceding FY

ReturnFrequencyTax PeriodExtended or NotOld DateNew DateRemarksNotification No.
GSTR-3BMonthlyFeb 2020Yes22,24 Mar29th JuneAll States31,32/2020
GSTR-3BMonthlyMar2020Yes22,24 April29th JuneAll States31,32/2020
GSTR-3BMonthlyApril 2020Yes22,24 May30th JuneAll States31,32/2020
GSTR-3BMonthlyMay 2020Yes22,24 June12,14 JulyState Wise36/2020
GSTR-1MonthlyFeb 2020No11th MarNo Extension
GSTR-1MonthlyMar 2020Yes11th April30th JuneAll States33/2020
GSTR-1MonthlyApril 2020Yes11th May30th JuneAll States33/2020
GSTR-1MonthlyMay 2020Yes11th June30th JuneAll States33/2020

If Turnover is Upto Rs. 1.5 Crore in the preceding Financial Year

ReturnFrequencyTax PeriodExtended or NotOld DateNew DateRemarksNotification No.
GSTR-3BMonthlyFeb 2020Yes22,24 Mars30th JuneAll States31,32/2020
GSTR-3BMonthlyMar 2020Yes22,24 April3rd JulyAll States31,32/2020
GSTR-3BMonthlyApril 2020Yes22,24 May6th JulyAll States31,32/2020
GSTR-3BMonthlyMay 2020Yes22,24 June12,14 JulyState Wise36/2020
GSTR-1QuarterlyJan-MarYes30th April30th JuneAll States33/2020

For Composition Taxpayer

ReturnFrequencyTax PeriodExtended or NotOld DateNew DateRemarksNotifi-cation No.
GST CMP-08QuarterlyJan-MarYes18th April7th July34/2020
GSTR-4YearlyFY 31/03/2020Yes30th April15th July34/2020

If Turnover is More Than Rs.5 Crore in the preceding Financial Year Interest is applied as follows:

Return:Tax PeriodDue Date:New Conditional Date:If Filed with in 15 days of Due DateIf Filed After 15 days but before Conditional Date i.e.24th June 2020If not Filed with in New Date
GSTR-3BFeb-202020th Mar24th JuneBefore 4th April 2020 then Interest is NilFiled after 4th April 2020 but before 24th June then Interest is 9%If Filed After 24th June 2020 then old Interest rate is applicable i.e. 18%
GSTR-3BMar-202020th April24th JuneBefore 5th May 2020 then Interest is NilFiled after 5th May 2020 but before 24th June then Interest is 9%If Filed After 24th June 2020 then old Interest rate is applicable i.e. 18%
GSTR-3BApril-202020th May24th JuneBefore 4th June 2020 then Interest is NilFiled after 4th June 2020 but before 24th June then Interest is 9%If Filed After 24th June 2020 then old Interest rate is applicable i.e. 18%

Notes:

1) Due Date for the month of Feb, March, April and Quarter Jan-Mar is not extended only additional time to file the return is given.

If Some Taxpayer is not file the return with in this additional time then he is liable to pay late fees and interest from the due date

2) For May 2020 Due Date of GSTR-3B is Extended

3) For Composition Dealer Due Date for Quarte Jan-March and Yearly Return Date is Extended

5) All these new dates are come into force with effect from the 20th day of March, 2020.

Please feel free to reach out to us if you need any clarification or answer to any query in this regard.

Regards,

VKJ Law Offices of Vinay K. Jain, Advocates & Solicitors.

E: info@vkjlaw.com   

T: +91 771 491 3535/ 36; 

M: +91 79747 88338

W: www.vkjlaw.com

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