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TMI BlogGST Returns filing dates chart during COVID-19X X X X Extracts X X X X X X X X Extracts X X X X ..... GST Returns filing dates chart during COVID-19 - By: - GAURAV AGRAWAL - Goods and Services Tax - GST - Dated:- 8-4-2020 - - GST Returns filing date chart for the period Feb 2020 to May 2020 Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding Financial year Month Return Type Due date Late Fee Interest FY for Turnover Feb-20 GSTR-1 No change Applicable No interest for 15 days from due date thereafter Interets @9% if GSTR-3B filed on or before 24th June FY 2018-19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GSTR-3B No change Late fee Waived if filed upto 24th June FY 2018-19 Mar-20 GSTR-1 No change Late fee Waived if filed upto 30th June No interest for 15 days from due date thereafter Interets @9% if GSTR-3B filed on or before 24th June FY 2018-19 GSTR-3B No change Late fee Waived if filed upto 24th June FY 2018-19 Apr-20 GSTR-1 No change Late fee Waived if filed upto 30th June No interest for 15 days from due date thereafter Interets @9% if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GSTR-3B filed on or before 24th June FY 2019-20 GSTR-3B No change Late fee Waived if filed upto 24th June FY 2019-20 May-20 GSTR-1 No change Late fee Waived if filed upto 30th June Since R-3B due date changed, Interest @ 18% if GSTR-3B filed after 27th June 2020 FY 2019-20 GSTR-3B 27th June 2020 Late fee Waived if filed upto 27th June FY 2019-20 Taxpayers having an aggregate turnover of more than rupees 1.5 crores and up to 5 crores in the preceding FY ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Month Return Type Due date Late Fee Interest FY for Turnover Feb-20 GSTR-1 No change Applicable Interest waived if GSTR-3B filed on or before 29th June FY 2018-19 GSTR-3B No change Late fee Waived if filed upto 29th June FY 2018-19 Mar-20 GSTR-1 No change Late fee Waived if filed upto 30th June Interest waived if GSTR-3B filed on or before 29th June FY 2018-19 GSTR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -3B No change Late fee Waived if filed upto 29th June FY 2018-19 Apr-20 GSTR-1 No change Late fee Waived if filed upto 30th June Interest waived if GSTR-3B filed on or before 30th June FY 2019-20 GSTR-3B No change Late fee Waived if filed upto 30th June FY 2019-20 May-20 GSTR-1 No change Late fee Waived if filed upto 30th June Since R-3B due date changed, Interest @ 18% if GSTR-3B filed after 12th 14th July 2020 (State wise) FY 2019-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GSTR-3B 12th 14th July 20 (States-1 2) Late fee Waived if filed upto 12th 14th July (State wise) FY 2019-20 Taxpayers having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year Month Return Type Due date Late Fee Interest FY for Turnover Feb-20 GSTR-1 Qtrly -30th June Late fee Waived if filed upto 30th June Interest waived if GSTR-3B filed on or before 30th June FY 2018-19 GSTR-3B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No change Late fee Waived if filed upto 30th June FY 2018-19 Mar-20 GSTR-1 Qtrly -30th June Late fee Waived if filed upto 30th June Interest waived if GSTR-3B filed on or before 3rd July FY 2018-19 GSTR-3B No change Late fee Waived if filed upto 3rd July FY 2018-19 Apr-20 GSTR-1 Qtrly -31st July No Change Interest waived if GSTR-3B filed on or before 6th July FY 2019-20 GSTR-3B No change ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Late fee Waived if filed upto 6th July FY 2019-20 May-20 GSTR-1 Qtrly -31st July No Change Since R-3B due date changed, Interest @ 18% if GSTR-3B filed after 12th 14th July 2020 (State wise) FY 2019-20 GSTR-3B 12th 14th July 20 (States-1 2) Late fee Waived if filed upto 12th 14th July (State wise) FY 2019-20 States-1 Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep States-2 Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi, Note-1 If GSTR-1 are not filing on or before the date specified, Late fee shall be payable from the due date of filing. Note-2 If GSTR-3B are not filing on or before the date specified, Late fee Interest @18% shall be payable from the due date of filing. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - - Scholarly articles for knowledge sharing authors experts professionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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