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 & 40/2020 dated 05.05.2020. Circular No. 136/06/2020-GST dated 3rd April, 2020 has been issued.
Legends are used for simplicity of understanding
| A | Taxpayers having aggregate turnover more than Rs. 5 Cr. in preceding FY |
| B | Taxpayers having aggregate turnover above Rs. 1.5 crores and upto Rs. 5 crores in preceding FY |
| C | Taxpayers having aggregate turnover of upto Rs. 1.5 crores in preceding FY |
1. GSTR 3B FILING
| Tax period | A | B | C |
| Feb, 2020 | 24th June, 2020 | 29th June, 2020 | 30th June, 2020 |
| March, 2020 | 24th June, 2020 | 29th June, 2020 | 3rd July, 2020 |
| April, 2020 | 24th June, 2020 | 30th June, 2020 | 06th July, 2020 |
For the month of May, 2020
| Group 1* | Group 2** |
| Principal place of business is in State/UT of 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 | Principal place of business is in State/UT of 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 |
Note– Regular late fee shall be leviable form original due dates (i.e. 21st/23rd/25th of next month) if return is not filed within due dates as mentioned above
Interest liability for filing Form GSTR-3B
No Interest Liabilty if
Note– Interest is payable@ 18% from the end of respective original due date (i.e. 21st/23rd/25th of next month) till date of filing, if return not filed within new due dates as above
Illustration: – Calculation of interest for a registered person whose aggregate turnover in preceding financial year is above Rs. 5 Crore for delayed filing of return for the month of March, 2020 (due date of filing being 20.04.2020) may be illustrated as per the below Table:
| S. No. | Date of filing GSTR-3B | No. of days of delay | Whether condition for reduced interest is fulfilled? | Interest |
| 1 | 02.05.2020 | 11 | Yes | Zero |
| 2 | 20.05.2020 | 30 | Yes | Zero interest for 15 days + interest rate @9% p.a. for 15 days |
| 3 | 20.06.2020 | 61 | Yes | Zero interest for 15 days + interest rate @9% p.a. for 46 days |
| 4 | 24.06.2020 | 65 | Yes | Zero interest for 15 days + interest rate @9% p.a. for 50 days |
| 5 | 30.06.2020 | 71 | No | Interest rate @18% p.a. for 71 days (i.e. no benefit of reduced interest) |
2. GSTR 1 FILING(Regular taxpayers)
| Tax period | Waiver of late fee if return filed on or before |
| March, 2020 | 30.06.2020 |
| April, 2020 | 30.06.2020 |
| May, 2020 | 30.06.2020 |
| Quarterly taxpayers Jan to March 2020 | 30.06.2020 |
3. Compliance for Composition taxpayers
Opt in for Composition in FY 2020-21- Normal Taxpayers wanting to opt for Composition should not file GSTR3B and GSTR 1 for any tax period of FY 2020-21 from any of the GSTIN on the associated PAN.
| Form | Details | Tax period | Extended Date |
| GST CMP-02 | Intimation of opting to become a composition tax payer by persons registered as regular dealers | 2020-21 | 30.06.2020 |
| GST ITC-03 | Application for reversal of ITC claimed earlier in prescribed cases | 2019-20 (As on 31-3-2020) | 31.07.2020 |
| GST CMP-08 | Statement for payment of self-assessed tax | Jan to March 2020 | 07.07.2020 |
| GSTR-4 | Quarterly return. Furnish details of outward supply of goods or services along with payment of tax. | FY 2019-20 | 15.07.2020 |
4. NRTP, ISD, TDS & TCS taxpayers
| Sl. No. | Return Type,Form | To be filed by | Tax Period | Extended Date |
|---|---|---|---|---|
| 1 | GSTR-5 | Non Resident Taxpayers | March, April & May, 2020 | 30th June, 2020 |
| 2 | GSTR-6 | Input Service Distributors | March, April & May, 2020 | 30th June, 2020 |
| 3 | GSTR-7 | Tax Deductors at Source (TDS deductors) | March, April & May, 2020 | 30th June, 2020 |
| 4 | GSTR-8 | Tax Collectors at Source (TCS collectors) | March, April & May, 2020 | 30th June, 2020 |
