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GST Return Due Dates and Formats

The document provides details on the due dates for filing GST returns for various periods and taxpaying categories. Key points include: 1. The due dates for filing GSTR-3B for February to April 2020 periods for taxpayers with over Rs. 5 crores annual turnover have been extended to June 24, 2020. Reduced interest and late fees will apply till this date. 2. Taxpayers with over Rs. 1.5 crores to Rs. 5 crores turnover have till June 29 to June 30, 2020 to file GSTR-3B for February to April periods without interest or late fees. 3. Taxpayers with up to Rs. 1.5 crores turnover have

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Subhash Vishwakarma
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79 views1 page

GST Return Due Dates and Formats

The document provides details on the due dates for filing GST returns for various periods and taxpaying categories. Key points include: 1. The due dates for filing GSTR-3B for February to April 2020 periods for taxpayers with over Rs. 5 crores annual turnover have been extended to June 24, 2020. Reduced interest and late fees will apply till this date. 2. Taxpayers with over Rs. 1.5 crores to Rs. 5 crores turnover have till June 29 to June 30, 2020 to file GSTR-3B for February to April periods without interest or late fees. 3. Taxpayers with up to Rs. 1.5 crores turnover have

Uploaded by

Subhash Vishwakarma
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd

R 

C K & Co
Duedate for GST returns
Notification No. 31/2020, 32/2020, 33/2020, 34/2020, 36/2020‐ Central Tax, dated 03.04.2020

Last date to avail 
Type of Assessee (Turnover  Payment of Tax 
Sr No Tax period Due Date benefit of reduced  Rate of Interest Late Fee Type of return
bassed)* without Interest
interest and late fee
9% if paid after 15  NIL till 
February 2020 20‐Mar‐2020 24‐Jun‐2020 4‐Apr‐2020 GSTR 3B
day from due date 24/06/2020
9% if paid after 15  NIL till 
March 2020 20‐Apr‐2020 24‐Jun‐2020 5‐May‐2020 GSTR 3B
Turnover of more than  day from due date 24/06/2020
1
rupees 5 crores 9% if paid after 15  NIL till 
April 2020 20‐May‐2020 24‐Jun‐2020 4‐Jun‐2020 GSTR 3B
day from due date 24/06/2020
NIL till 
May 2020 27‐Jun‐2020 rate of int 18% 27‐Jun‐2020 GSTR 3B
27/06/2020
NIL till  
February 2020 20‐Mar‐2020 29‐Jun‐2020 Nil 29‐Jun‐2020 GSTR 3B
29/06/2020
Turnover of more than  NIL till  
2 rupees 1.5 crores and up to  March 2020 20‐Apr‐2020 29‐Jun‐2020 Nil 29‐Jun‐2020
29/06/2020
GSTR 3B
rupees five crores
NIL till 
April 2020   20‐May‐2020 30‐Jun‐2020 Nil 30‐Jun‐2020 GSTR 3B
30/06/2020
NIL till 
February 2020 20‐Mar‐2020 30‐Jun‐2020 Nil 15‐Jul‐2020 GSTR 3B
30/06/2020
NIL till 
3 Turnover of up to rupees 1.5  March 2020 20‐Apr‐2020 3‐Jul‐2020 Nil 18‐Jul‐2020 GSTR 3B
03/07/2020
NIL till 
April 2020 20‐May‐2020 6‐Jul‐2020 Nil 24‐Jul‐2020 GSTR 3B
06/07/2020
12/07/2020 
18% after due date 12‐Jul‐2020 NIL till due date GSTR 3B
Turnover of less than rupees  Depending on state
4 May 2020
5  14/07/2020 
18% after due date 14‐Jul‐2020 NIL till due date GSTR 3B
Depending on state

March, April and May 
All assessee who files GSTR 
5 and for the quarter  30‐Jun‐2020 NA NA NIL till due date GSTR 1
1
ending 31st March, 2020,

Assessee registered under 
For the quarter ending 
6 Section 10 Composition  15‐Jul‐2020 18% 7‐Jul‐2020 NIL till due date GSTR 4
31st March, 2020,
Scheme

* Turnover means 
1. For Feb and March 2020 return ‐ Turnover for 18‐19 to be considered
2. For April and May 2020 return ‐ Turnover for 19‐20 to be considered

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