Revised chart of extended dates for filing GST Returns 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.
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 |
---|---|---|
Tax period | Due Date | Waiver of late fee if return filed on or before |
---|---|---|
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 |
---|---|---|
Form | Tax period | Extended Date |
---|---|---|
Sl. No. | Return Type,Form | To be filed by | Tax Period | Due Date | Extended Date |
---|---|---|---|---|---|
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.
Change in the constitution of Appellate Authority for CAs CSs and Cost Accountants In 2015, the Ministry of Corporate Affairs…
Trade Tax Department was unjustified in retaining refund beyond stipulated period and adjusting it against default notices issued subsequently. In…
Notice issued u/s 143(2) prior to filing of return of income by the assessee was invalid. Before filing ITR provisions…
Order u/s 148A(d) passed against non-existent entity is bad in eyes of law. Mere activation of PAN not give right…
Tax authorities not bound with provisions of section 44AE of the Act once assessee waived the option available In a…
Whether seized document is incriminating or not is definitely a findings of fact – High Court In a recent judgment,…
View Comments
Plz share due date for depositing tds on gst.fir march2020