GST Returns Due Dates Relaxations Due to Covid-19 Crises – GSTR-1, 3B, 9, 9C: You can check here the dates of GST Returns extended due to Covid-19 crises.
Due Date Calendar
|GST Return||wdt_ID||Period||Original Due Date||Extended Due Date||Remarks||States|
|GSTR-1 (Upto 1.5cr)||1||Jan to Mar 2020||30/04/2020||30/06/2020|
|GSTR-1 (Upto 1.5cr)||2||April to June 2020||31/07/2020||31/07/2020|
|GSTR-1 (Over 1.5cr)||3||Feb 2020||11/03/2020||30/06/2020|
|GSTR-1 (Over 1.5cr)||4||Mar 2020||11/04/2020||30/06/2020|
|GSTR-1 (Over 1.5cr)||5||April 2020||11/05/2020||30/06/2020|
|GSTR-1 (Over 1.5cr)||6||May 2020||11/06/2020||30/06/2020|
|GSTR-3B (1.5Cr to 5Cr)||7||Feb 2020||22/03/2020||29/06/2020|
|GSTR-3B (1.5Cr to 5Cr)||8||Mar 2020||22/04/2020||29/06/2020|
|GSTR-3B (1.5Cr to 5Cr)||9||April 2020||22/05/2020||30/06/2020|
|GSTR-3B (1.5Cr to 5Cr)||10||May 2020||22/06/2020||12/07/2020||Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman and Diu Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Lakshadweep,|
|GST Return||Period||Original Due Date||Extended Due Date||Remarks||States|
Important Notes Related to GST Returns Due to Covid-19 Relaxation
Turnover less than Rs.5 Crore – No Interest, late fee and penalty to charged on GSTR-3B for the month of March, April and May 2020.
For others – Interest @ 9% per annuam from 15 days after due date (current interest rate is 18% per annuam). No late fee will be charged up to 30th June 2020.
Note: The finance ministry has extended the last date till 30th September 2020 for GST annual returns.
“Date for opting for composition scheme is extended till the last week of June, 2020. Further, the last date for making payments for the quarter ending 31st March 2020 and filing of return for 2019-20 by the composition dealers will be extended till the last week of June 2020. ”
The payment date under Sabka Vishwas Scheme shall be extended to 30th June, 2020. No interest for this period shall be charged if paid by 30th June, 2020
GST CMP 08 for the composition scheme dealers but it has to be filed every quarter lowering down the need for regular updates on GST due date filing calendar.
“Extension of due dates for FORM GSTR-3B, GSTR 7 and GSTR 1 for the month of July 2019 to January 2020 till 24th March 2020 for registered persons having principal place of business in the Union territory of Ladakh.