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.
ITAT allowed increased exemption of Rs. 25 lakhs u/s 10(10A) to non-government employees in view of CBDT retrospective notification. In…
PCIT has revisionary jurisdiction u/s 263 over the cases irrespective of the fact that the relevant assessment was completed physical…
Appellate court interfering with Motor Accidents Claims Tribunal findings on assessment of disability and loss of earning capacity must undertake…
When period of delay is not very huge and involve huge monetary liability on the assessee, a lenient approach should…
Ratification by EoGM of the company can not give legality of the diversion of the fund raised by preferential issue.…
CBIC prescribes procedures for return of export cargo from international waters due to closure of the Strait of Hormuz where…
View Comments
Plz share due date for depositing tds on gst.fir march2020