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April 7, 2020

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

by facelesscompliance in GST, GST Circular Notification

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 periodOriginal Due DateDue date ExtendedInterestLate fees waived if return filed on or before
Feb, 202020/03/202004/04/2020# Interest @ 9% from 05/04/2020- 24/06/2020 # Interest @ 18% from 25/06/2020 onwards24th June, 2020
March, 202020/04/202005/05/2020# Interest @ 9% from 05/04/2020- 24/06/2020 # Interest @ 18% from 25/06/2020 onwards24th June, 2020
April, 202020/05/202004/06/2020# Interest @ 9% from 05/04/2020- 24/06/2020 # Interest @ 18% from 25/06/2020 onwards24th June, 2020
May, 202020/06/202027/06/2020 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 periodLate fees waived if return filed on or before
Feb, 202029th June, 2020
March, 202029th June, 2020
April, 202030th June, 2020

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

Tax periodLate fees waived if return filed on or before
Feb, 202030th June, 2020
March, 202003rd July, 2020
April, 20206th July, 2020

D) Taxpayers having aggregate turnover of upto Rs. 5 Cr. in preceding FY

Tax periodExtended date and no late fees if return filed on or beforePrincipal place of business is in State/UT of
May, 2020 Group 1 States/UTs12th July, 2020Chhattisgarh, 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/UTs14th July, 2020Himachal 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 periodDue DateWaiver of late fee if return filed on or before
March 202011.04.202030.06.2020
April 202011.05.202030.06.2020
May 202011.06.202030.06.2020
Quarterly taxpayers Jan to March 202030.04.202030.06.2020

Highlights of notifications in view of Covid- 19

Sr NoNotificationReliefs
1Notification No. 30/2020- Central Tax, dated 03.04.2020Amendment 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.
2Notification No. 31/2020- Central Tax, dated 03.04.2020A 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.
3Notification No. 32/2020- Central Tax, dated 03.04.2020Notification 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.
4Notification No. 33/2020- Central Tax, dated 03.04.2020Notification 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.
5Notification No. 34/2020- Central Tax, dated 03.04.2020Extension 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.
6Notification No. 35/2020- Central Tax, dated 03.04.2020Notification 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.