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

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 24^th 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 / Quarterly	Dates
March, 2020	10 July, 2020
April, 2020	24 July, 2020
May, 2020	28 July, 2020
June, 2020	05 August, 2020
January to March, 2020	17 July, 2020
April to June, 2020	03 August, 2020.

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

Month of filing	Nil Late Fees if Filed by	Interest
February 2020	24 June 2020	NIL till 4 April 20, 9% till 24 June 20, thereafter 18%
March, 2020	24 June 2020	NIL till 5 May 20, 9% till 24 June 20, thereafter 18%
April, 2020	24 June 2020	NIL till 4 June 20, 9% till 24 June 20, thereafter 18%
May, 2020	27 June 2020	18% after 27 June 20
June 2020	20 July 2020	18% after 20 June 20
July 2020	20 August 2020	18% after 20 Aug 20
August 2020	20 September 2020	18% after 20 Sep 20

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

Month of filing	Nil Late Fees if Filed by	Interest
February 2020	30 June 2020	NIL till 30 June 20, 9% till 30 Sep 20
March, 2020	03 July 2020	NIL till 3 July 20, 9% till 30 Sep 20
April, 2020	6 July 2020	NIL till 6 July 20, 9% till 30 Sep 20
May, 2020	12 September 2020	NIL till 12 Sep 20, 9% till 30 Sep 20
June 2020	23 September 2020	NIL till 23 Sep 20, 9% till 30 Sep 20
July 2020	27 September 2020	NIL till 27 Sep 20, 9% till 30 Sep 20
August 2020	01 October  2020	NIL 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 filing	Nil Late Fees if Filed by	Interest
February 2020	30 June 2020	NIL till 30 June 20, 9% till 30 Sep 20
March, 2020	05 July 2020	NIL till 5 July 20, 9% till 30 Sep 20
April, 2020	9 July 2020	NIL till 9 July 20, 9% till 30 Sep 20
May, 2020	15 September 2020	NIL till 15 Sep 20, 9% till 30 Sep 20
June 2020	25 September 2020	NIL till 25 Sep 20, 9% till 30 Sep 20
July 2020	29 September 2020	NIL till 29 Sep 20, 9% till 30 Sep 20
August 2020	03 October  2020	NIL 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 filing	Tax liability	Late Fees	Applicable on returns filed before
July 2017 – Jan 2020	Nil	Zero	Returns file between I July 2020- 30 Sept 2020
July 2017 – Jan 2020	Has tax liability	Maximum late fees capped at Rs 500	Returns file between I July 2020- 30 Sept 2020

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