Latest GST Due date for March April May June 2020 as per Notifications

The Government has provided relief to taxpayers in view of COVID -19 pandemic by extending the dates of GST filing.

For Normal Taxpayers filing Form GSTR3B

A) Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY

Tax period	Original Due Date	Due date Extended	Interest	Late fees waived if return filed on or before
Feb, 2020	20/03/2020	04/04/2020	# Interest @ 9% from 05/04/2020- 24/06/2020 # Interest @ 18% from 25/06/2020 onwards	24th June, 2020
March, 2020	20/04/2020	05/05/2020	# Interest @ 9% from 05/04/2020- 24/06/2020 # Interest @ 18% from 25/06/2020 onwards	24th June, 2020
April, 2020	20/05/2020	04/06/2020	# Interest @ 9% from 05/04/2020- 24/06/2020 # Interest @ 18% from 25/06/2020 onwards	24th June, 2020
May, 2020	20/06/2020	27/06/2020		27th June, 2020 (extended due date for filing)

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
Feb, 2020	29th June, 2020
March, 2020	29th June, 2020
April, 2020	30th June, 2020

C) Taxpayers having aggregate turnover of upto Rs. 1.5 crores in preceding FY

Tax period	Late fees waived if return filed on or before
Feb, 2020	30th June, 2020
March, 2020	03rd July, 2020
April, 2020	6th July, 2020

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
May, 2020 Group 1 States/UTs	12th July, 2020	Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep
May, 2020 Group 2 States/UTs	14th July, 2020	Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi

Normal Taxpayers filing Form GSTR1

Tax period	Due Date	Waiver of late fee if return filed on or before
March 2020	11.04.2020	30.06.2020
April 2020	11.05.2020	30.06.2020
May 2020	11.06.2020	30.06.2020
Quarterly taxpayers Jan to March 2020	30.04.2020	30.06.2020

Highlights of notifications in view of Covid- 19

Sr No	Notification	Reliefs
1	Notification No. 30/2020- Central Tax, dated 03.04.2020	Amendment in the CGST Rules so as to allow taxpayers opting for the Composition Scheme for the financial year 2020-21 to file their option in FORM CMP-02 till 30th June, 2020 and to allow cumulative application of the condition in rule 36(4) for the months of February, 2020 to August, 2020 in the return for tax period of September, 2020.
2	Notification No. 31/2020- Central Tax, dated 03.04.2020	A lower rate of interest of NIL for first 15 days after the due date of filing return in FORM GSTR-3B and @ 9% thereafter is notified for those registered persons having aggregate turnover above Rs. 5 Crore and NIL rate of interest is notified for those registered persons having aggregate turnover below Rs. 5 Crore in the preceding financial year, for the tax periods of February, 2020 to April, 2020. This lower rate of interest shall be subject to condition that due tax is paid by filing return in FORM GSTR-3B by the date(s) as specified in the Notification.
3	Notification No. 32/2020- Central Tax, dated 03.04.2020	Notification under section 128 of CGST Act for waiver of late fee for delay in furnishing returns in FORM GSTR-3B for the tax periods of February, 2020 to April, 2020 provided the return in FORM GSTR-3B by the date as specified in the Notification.
4	Notification No. 33/2020- Central Tax, dated 03.04.2020	Notification under section 128 of CGST Act for waiver of late fee for delay in furnishing the statement of outward supplies in FORM GSTR-1 for taxpayers for the tax periods March, 2020 to May, 2020 and for quarter ending 31st March 2020 if the same are furnished on or before 30th day of June,2020.
5	Notification No. 34/2020- Central Tax, dated 03.04.2020	Extension of due date of furnishing statement, containing the details of payment of self-assessed tax in FORM GST CMP- 08 for the quarter ending 31st March, 2020 till the 7th day of July, 2020 and filing FORM GSTR-4 for the financial year ending 31st March, 2020 till the 15th day of July, 2020.
6	Notification No. 35/2020- Central Tax, dated 03.04.2020	Notification under section 168A of CGST Act for extending due date of compliance which falls during the period from the 20th day of March, 2020 to the 29th day of June, to 30th day of June, 2020.