Know Due Dates of GST Return for all Forms in the Month of June 2020
Due to Covid19 the FM has granted relaxation in charging late fees and interest on various GST Forms whose deadline was to file from the month of March 2020 to June 2020
It is interesting to note that he due dates have not been extended, however, relaxation has been provided from levy of interest (wherever applicable) and late fees
Following are the new due date to file various GST forms in month of June 2020
GSTR-3B for the Months of February to May, 2020
GSTR 3B – A consolidated summary return of inward and outward supplies
| Turnover | Return for the Month | Original Due Date | Revised New Due Date | Interest Rate | Late fees |
| upto 1.5 cr | February 2020 | March 22, 2020 | June 30, 2020 | Nil | Nil |
| upto 1.5 cr | February 2020 | March 24, 2020 | June 30, 2020 | Nil | Nil |
| upto 1.5 cr | March 2020 | April 22, 2020 | July 03, 2020 | Nil | Nil |
| upto 1.5 cr | March 2020 | March 24, 2020 | July 03, 2020 | Nil | Nil |
| upto 1.5 cr | April 2020 | May 22, 2020 | July 06, 2020 | Nil | Nil |
| upto 1.5 cr | April 2020 | March 24, 2020 | July 06, 2020 | Nil | Nil |
| More than 1.5 cr upto 5 cr | February 2020 | March 22, 2020 | June 29, 2020 | Nil | Nil |
| More than 1.5 cr upto 5 cr | February 2020 | March 24, 2020 | June 29, 2020 | Nil | Nil |
| More than 1.5 cr upto 5 cr | March 2020 | April 22, 2020 | June 29, 2020 | Nil | Nil |
| More than 1.5 cr upto 5 cr | March 2020 | April 24, 2020 | June 29, 2020 | Nil | Nil |
| More than 1.5 cr upto 5 cr | April 2020 | May 22, 2020 | June 30, 2020 | Nil | Nil |
| More than 1.5 cr upto 5 cr | April 2020 | May 24, 2020 | June 30, 2020 | Nil | Nil |
| More than 5 cr | February 2020 | March 20, 2020 | June 24, 2020 | Nil upto 4th April, 9% thereafter | Nil |
| More than 5 cr | March 2020 | April 20, 2020 | June 24, 2020 | Nil upto 5th May, 9% thereafter | Nil |
| More than 5 cr | April 2020 | May 20, 2020 | June 24, 2020 | Nil upto 4 June, 9% thereafter | Nil |
| Upto INR. 5 Cr | May 2020 | June 22, 2020 | July 12, 2020 | Nil | Nil |
| Upto INR. 5 Cr | May 2020 | June 24, 2020 | July 14, 2020 | Nil | Nil |
| More than INR. 5 Cr | May 2020 | June 20, 2020 | June 27, 2020 | Nil | Nil |
GSTR-1 for the Quarter/Months of March to May, 2020
GSTR-1 is a monthly return that summarises all sales (outward supplies) of a taxpayer
| Turnover | Return for the Month | Original Due Date | Revised New Due Date |
| Up to INR. 1.5 Cr | January-March, 2020 | April 30, 2020 | June 30, 2020 |
| More than INR. 1.5 Cr | March 2020 | April 11, 2020 | June 30, 2020 |
| More than INR. 1.5 Cr | April 2020 | May 11, 2020 | June 30, 2020 |
| More than INR. 1.5 Cr | May 2020 | June 11, 2020 | June 30, 2020 |
GSTR-5 & 5A for the months of February to May, 2020
GSTR-5 is a return form that has to be filed by a non-resident foreign taxpayer who is registered under GST
GSTR 5A is a compulsory form filed by the NRI service providers and Online Information and Database Access or Retrieval (OIDAR) Service
| Return for the Month | Original Due Date | Revised New Due Date |
| February 2020 | March 20, 2020 | June 30, 2020 |
| March 2020 | April 20, 2020 | June 30, 2020 |
| April 2020 | May 20, 2020 | June 30, 2020 |
| May 2020 | June 20, 2020 | June 30, 2020 |
GSTR-6 for the months of March to May, 2020
GSTR 6 is a monthly return for Input Service Distributors to provide the details of their distributed input tax credit & inward supplies.
| Return for the Month | Original Due Date | Revised New Due Date |
| March 2020 | April 13, 2020 | June 30, 2020 |
| April 2020 | May 13, 2020 | June 30, 2020 |
| May 2020 | June 13, 2020 | June 30, 2020 |
GSTR-7 for the Months of March to May, 2020
GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST. GSTR 7 contains the details of TDS deducted, TDS liability payable and paid, TDS refund claimed if any etc
| Return for the Month | Original Due Date | Revised New Due Date |
| March 2020 | April 10, 2020 | June 30, 2020 |
| April 2020 | May 10, 2020 | June 30, 2020 |
| May 2020 | June 10, 2020 | June 30, 2020 |
GSTR-8 for the Months of March to May, 2020
GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST.
| Return for the Month | Original Due Date | Revised New Due Date |
| March 2020 | April 10, 2020 | June 30, 2020 |
| April 2020 | May 10, 2020 | June 30, 2020 |
| May 2020 | June 10, 2020 | June 30, 2020 |
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