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June 25, 2020

Revised GSTR 1 and GSTR 3B due date with Interest and Late Fees as Per Notification 24 June 2020

by facelesscompliance in Compliance Law

Revised GSTR 1 and GSTR 3B due date with Interest and Late Fees as Per Notification 24 June 2020

Clarification notified on latest GSTR3B and GST1 due date chart for 2020

Introduction

The Central Government on recommendations of the GST council in its Central Goods and Service Tax (Seventh Amendment) Rules 2020 held on 24th Day of June 2020 vide Notification No: 49/2020- Central Tax has set relief to the taxpayers by wavier of late fees for all those with no tax liabilities returns filed between July 2017- January 2020. Further the GST council as provided Clarifications about the Due dates for filing of GTSR3B and GSTR1.

Due Dates for GSTR 1 Filing

Month / QuarterlyDates
March, 202010 July, 2020
April, 202024 July, 2020
May, 202028 July, 2020
June, 202005 August, 2020
January to March, 202017 July, 2020
April to June, 202003 August, 2020.

GSTR 3B Due Dates Assessee having turnover more than Rs. 5 Crores in Preceding FY

Month of filingNil Late Fees if Filed byInterest
February 202024 June 2020NIL till 4 April 20, 9% till 24 June 20, thereafter 18%
March, 202024 June 2020NIL till 5 May 20, 9% till 24 June 20, thereafter 18%
April, 202024 June 2020NIL till 4 June 20, 9% till 24 June 20, thereafter 18%
May, 202027 June 202018% after 27 June 20
June 202020 July 202018% after 20 June 20
July 202020 August 202018% after 20 Aug 20
August 202020 September 202018% after 20 Sep 20

GSTR 3B Due Dates Assessee having turnover Less than Rs. 5 Crores in Preceding FY Category A States

Month of filingNil Late Fees if Filed byInterest
February 202030 June 2020NIL till 30 June 20, 9% till 30 Sep 20
March, 202003 July 2020NIL till 3 July 20, 9% till 30 Sep 20
April, 20206 July 2020NIL till 6 July 20, 9% till 30 Sep 20
May, 202012 September 2020NIL till 12 Sep 20, 9% till 30 Sep 20
June 202023 September 2020NIL till 23 Sep 20, 9% till 30 Sep 20
July 202027 September 2020NIL till 27 Sep 20, 9% till 30 Sep 20
August 202001 October  2020NIL till 1 Oct 20, 18% thereafter

Category A States
Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the
Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry , Andaman and Nicobar Islands and Lakshadweep

GSTR 3B Due Dates Assessee having turnover Less than Rs. 5 Crores in Preceding FY Category B States

Month of filingNil Late Fees if Filed byInterest
February 202030 June 2020NIL till 30 June 20, 9% till 30 Sep 20
March, 202005 July 2020NIL till 5 July 20, 9% till 30 Sep 20
April, 20209 July 2020NIL till 9 July 20, 9% till 30 Sep 20
May, 202015 September 2020NIL till 15 Sep 20, 9% till 30 Sep 20
June 202025 September 2020NIL till 25 Sep 20, 9% till 30 Sep 20
July 202029 September 2020NIL till 29 Sep 20, 9% till 30 Sep 20
August 202003 October  2020NIL till 3 Oct 20, 18% thereafter

Category B States

Himachal Pradesh , Punjab , Uttarakhand, Haryana, Rajasthan, Uttar Pradesh , Bihar , Sikkim, Arunachal Pradesh, Nagaland,
Mizoram, Tripura, Meghalaya, Assam, West Bengal
, Jharkhand or Odisha or the Union territories of Jammu and Kashmir , Ladakh, Chandigarh and Delhi

Due dates for pending returns From July 2017- Jan 2020

Month of filingTax liabilityLate FeesApplicable on returns filed before
July 2017 – Jan 2020NilZeroReturns file between I July 2020- 30 Sept 2020
July 2017 – Jan 2020Has tax liabilityMaximum late fees capped at Rs 500Returns file between I July 2020- 30 Sept 2020

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