Revised chart of extended dates for filing GST Returns in view of COVID-19 pandemic
Filing Dates extended for providing relief to taxpayers in view of COVID-19 pandemic
07/04/2020
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. Circular No. 136/06/2020-GSTdated 3rd April, 2020 has been issued.
1. Normal Taxpayers filing Form GSTR-3B
a.Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY
| Tax period | Late fees waived if return filed on or before |
|---|---|
b.Taxpayers having aggregate turnover of > Rs. 1.5 crores and upto Rs. 5 crores in preceding FY
| Tax period | Late fees waived if return filed on or before |
|---|---|
c.Taxpayers having aggregate turnover of upto Rs. 1.5 crores in preceding FY
| Return/Tax period | Late fees waived if return filed on or before |
|---|---|
d.Taxpayers having aggregate turnover of upto Rs. 5 Cr. in preceding FY
| Tax period | Extended date and no late fees if return filed on or before | Principal place of business is in State/UT of |
|---|---|---|
2.Normal Taxpayers filing Form GSTR-1
| Tax period | Due Date | Waiver of late fee if return filed on or before |
|---|---|---|
3.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 |
|---|---|---|
4.Compliances for Composition taxpayers:
| Form | Tax period | Extended Date |
|---|---|---|
5.NRTP, ISD, TDS & TCS taxpayers:
| Sl. No. | Return Type,Form | To be filed by | Tax Period | Due Date | Extended Date |
|---|---|---|---|---|---|
6.Extension of validity period of EWB:
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.
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Plz share due date for depositing tds on gst.fir march2020