GST- Due dates extended vide Notification No. 51/2020, 52/2020 and 53/2020 - CT dated 24.06.2020

Last Updated On: July 2, 2020, 6:28 p.m.
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DUE DATES - GST extended vide Notification No. 51/2020, 52/2020 and 53/2020 - CT dated 24.06.2020

1.Full Waiver of Late Fees for filing FORM GSTR-1

Sr.No

Class of Registered Person Forms Tax Period To be filled by
1. Taxpayers having an aggregate turnover of more than rupees 1.5 Crores in the preceding financial year

Form GSTR-1

March, 2020 July 10, 2020
Form GSTR-1 April, 2020 July 24, 2020
Form GSTR-1 May, 2020 July 28, 2020
Form GSTR-1 June, 2020 August 05, 2020
2. Taxpayers having an aggregate turnover up to rupees 1.5 Crores in the preceding financial year Form GSTR-1 January 2020 to March 2020 July 17, 2020
Form GSTR-1

April 2020 to

June 2020

August 03, 2020

 

 

2.NIL or Reduction in Interest Rate for the month from February 2020 to July 2020 for filing Form GSTR-3B

Sr.No

Class of Registered Person Forms Tax Period To be filed by Rate of Interest
1 Taxpayers having an aggregate turnover of more than rupees 5 Crores in the preceding financial year Form GSTR-3B

February 2020,

March      2020,

April          2020,

May          2020,

June 2020, July

2020

For Feb 2020: April 04, 2020

For Mar 2020: May 05, 2020

For April 2020: June 04, 2020

For May 2020: June 27, 2020

For June 2020: July 20, 2020

For July 2020: August               20,

2020

Nil Interest for First 15 days from the due date,

9% p.a. thereafter till June 24, 2020

18% p.a. thereafter from June 24, 2020
2.




 

Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the States       of Chhattisgarh, Madhya Pradesh,                      Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra                       and Nagar Haveli,Puducherry, Andaman and Nicobar Islands and Lakshadweep






 
Form GSTR-3B February, 2020 June 30, 2020

Nil Interest till June 30, 2020,

9% p.a. thereafter till September 30, 2020

18% p.a. thereafter

w.e.f. October 01,

2020
Form GSTR-3B March, 2020 July 03, 2020

Nil Interest till July 03, 2020,

9% p.a. thereafter till September 30, 2020

18% p.a. thereafter

w.e.f. October 01,

2020
Form GSTR-3B April, 2020 July 06, 2020

Nil Interest till July 06, 2020,

9% p.a. thereafter till September 30, 2020

18% p.a. thereafter

w.e.f. October 01, 2020
Form GSTR-3B May, 2020 September 12,2020

Nil Interest till September 12, 2020,

9% p.a. thereafter till September 30, 2020

18% p.a. thereafter

w.e.f. October 01,

2020
Form GSTR-3B June, 2020 September 23,2020

Nil Interest till September 23, 2020,

9% thereafter till September 30, 2020

18% p.a. thereafter

w.e.f. October 01,

2020
Form GSTR-3B July, 2020 September 27,2020

Nil Interest till September 27, 2020

9% thereafter till September 30, 2020.

18% p.a. thereafter

w.e.f. October 01,

2020.
3. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the States of Himachal Pradesh,   Punjab, Uttarakhand, Haryana, Rajasthan,                           Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West                Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi Form GSTR-3B February, 2020 June 30, 2020

Nil Interest till June 30, 2020,

9% p.a. thereafter till September 30, 2020

18% p.a. thereafter

w.e.f. October 01, 2020
Form GSTR-3B March, 2020 July 05, 2020

Nil Interest till July 05, 2020,

9% p.a. thereafter till September 30, 2020

18% p.a. thereafter

w.e.f. October 01,

2020
Form GSTR-3B April, 2020 July 09, 2020

Nil Interest till July 09, 2020,

9% p.a. thereafter till September 30, 2020.

18% p.a. thereafter

w.e.f. October 01,

2020
Form GSTR-3B May, 2020 September 15,2020

Nil Interest till September 15, 2020,

9% p.a. thereafter till September 30, 2020.

18% p.a. thereafter

w.e.f. October 01,

2020
Form GSTR-3B June, 2020 September 25, 2020

Nil Interest till September 25, 2020,

9% p.a. thereafter till September 30, 2020.

18% p.a. thereafter

w.e.f. October 01, 2020
Form GSTR-3B July, 2020 September 29,2020

Nil Interest till September 29, 2020,

9% p.a. thereafter till September 30, 2020

18% p.a. thereafter

w.e.f. October 01, 2020

 

3.Waiver of Late Fees for filing in Form GSTR-3B for the month from February 2020 to July 2020

Sr.No Class of Registered Person Forms Tax Period To be Filed by Condition
1 Taxpayers having an aggregate turnover of more than rupees 5 Crores in the preceding financial year Form GSTR-3B

February 2020,

March      2020,

April          2020,

May          2020,

June 2020, July

2020

For Feb 2020: April 04, 2020

For Mar 2020: May 05, 2020

For April 2020: June 04, 2020

For May 2020: June 27, 2020

For June 2020: July 20, 2020

For July 2020: August               20,

2020

Nil Late Fees, If Form GSTR-3B is furnished on or before June 24, 2020.

If filed after June 24, 2020 then late fee shall be payable from the original due date of the return.
2

Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the States                             of Chhattisgarh, Madhya Pradesh,                                                              Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra                               and                        Nagar Haveli,                                     Puducherry, Andaman and Nicobar Islands

and Lakshadweep
Form GSTR-3B February, 2020 June 30, 2020

Nil Late Fees, If Form GSTR-3B is furnished on or before June 30, 2020.

If filed after June 30, 2020 then late fee shall be payable from the original due    date    of    the

return.
Form GSTR-3B March, 2020 July 03, 2020

Nil Late Fees, If Form GSTR-3B is furnished on or before July 03, 2020.

If filed after July 03, 2020 then late fee shall be payable from the original due    date    of    the

return.
Form GSTR-3B April, 2020 July 06, 2020

Nil Late Fees, If Form GSTR-3B is furnished on or before July 06, 2020.

If filed after July 06, 2020 then late fee shall be payable from the original due    date    of    the

return.
Form GSTR-3B May, 2020 September 12, 2020

Nil Late Fees, If Form GSTR-3B is furnished on or before

September            12,

2020.

If filed after September 12, 2020 then late fee shall be payable from the original due date of

the return.
Form GSTR-3B June, 2020 September 23, 2020

Nil Late Fees, If Form GSTR-3B is furnished on or before September 23, 2020

If filed after September 23, 2020 then late fee shall be payable from the original due date of the return.
Form GSTR-3B July, 2020

September 27, 2020

Nil Late Fees, If Form GSTR-3B is furnished on or before September 27, 2020

If filed after September 27, 2020 then late fee shall be payable from the original due date of the return
3




 

Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan,    Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura,

Meghalaya, Assam,

West     Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi




 
Form GSTR-3B February, 2020 June 30, 2020

Nil Late Fees, If Form GSTR-3B is furnished on or before June 30, 2020

If filed after June 30, 2020 then late fee shall be payable from the original due    date    of    the

return.
Form GSTR-3B March, 2020 July 05, 2020

Nil Late Fees, If Form GSTR-3B is furnished on or before July 05, 2020.

If filed after July 05, 2020, then the late fee shall be payable from the original due date of the return.
Form GSTR-3B April, 2020 July 09, 2020

Nil Late Fees, If Form GSTR-3B is furnished on or before July 09, 2020.

If filed after July 09, 2020 then late fee shall be payable from the original due    date    of    the

return.
Form GSTR-3B May, 2020 September 15, 2020

Nil Late Fees, If Form GSTR-3B is furnished on or before

September            15,

2020.

If filed after September 15, 2020 then late fee shall be payable from the original due date of

the return.
Form GSTR-3B June, 2020 September 25, 2020

Nil Late Fees, If Form GSTR-3B is furnished on or before September 25, 2020

If filed after September 25, 2020 then late fee shall be payable from the original due date of

the return.
Form GSTR-3B July, 2020 September 29, 2020

Nil Late Fees, If Form GSTR-3B is furnished on or before September 29, 2020

If filed after September 29, 2020 then late fee shall be payable from the original due date of the return.

 

 

 

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