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Due to COVID-19 pandemic and challenges faced by taxpayers, the Government has extended dates for GST filings. These are notified in Notifications 30/2020 to 36/2020 dated 03.04.2020. Circular No. 136/06/2020-GST dated 3rd April 2020 has been issued.
Normal Taxpayers filing Form GSTR-3B
Tax period | Late fees waived if return filed on or before |
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Tax period | Late fees waived if return filed on or before |
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Return/Tax period | Late fees waived if return filed on or before |
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Tax period | Extended date and no late fees if return filed on or before | Principal place of business is in State/UT of |
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Normal Taxpayers filing Form GSTR-1
Tax period | Due Date | Waiver of late fee if return filed on or before |
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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 | Tax period (FY) | Extended Date |
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Compliances for Composition taxpayers:
Form | Tax period | Extended Date |
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NRTP, ISD, TDS & TCS taxpayers:
Sl. No. | Return Type,Form | To be filed by | Tax Period | Due Date | Extended Date |
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E-way bills (EWB), whose expiry date lies between 20th March, 2020, and 15th April, 2020, would also be deemed to be valid till 30th April, 2020.
Interest liability for filing Form GSTR-3B
a. Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY
Tax period (a) | Interest not payable,if filed by (b) | Date from which interest is payable@ 9% till date of filing,if filed by 24th June, 2020 (c) | Date from which interest is payable@ 18% till date of filing,if not filed by 24th June, 2020 (d) |
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Tax period (a) | Interest not payable,if filed by (b) | Date from which interest is payable @18%, if not filed by dates in Column (b),for taxpayers falling in States/UT of Group 1 (c) | Date from which interest payable @18%, if not filed by dates in Column (b), for taxpayers falling in States/UT of Group 2 (d) |
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Tax period (a) | Interest not payable,if filed by (b) | Date from which interest is payable @18%, if not filed by dates in Column (b),for taxpayers falling in States/UT of Group 1 (c) | Date from which interest payable @18%, if not filed by dates in Column (b), for taxpayers falling in States/UT of Group 2 (d) |
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Note: To know in detail about States or UTs falling in Group 1 or 2, refer point no 1 (d) of the Part 1 of the advisory (click here https://www.gst.gov.in/newsandupdates/read/371)
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