GST Compliance Chart Date wise for Feb 2020 to September 2020
For GSTR 3B following are specified states
Group 1 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
Group 2 States : Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi
1. Filing of GSTR-3B for small taxpayers without Interest and Late fees
GSTR-3B dates for Turnover upto Rs 5 Crore for Group 1 states
| Turnover in the Preceding Financial Year (‘PFY’) |
Tax Period | No Interest for GSTR-3B if filed on or before* |
Late Fees |
| Upto Rs. 5 Crore (Group 1 States ) | Feb-20 | 30-Jun-20 | -No Late Fees If Nil Tax Payable
-Late fees of Rs. 50 per day for Taxable return subject to Maximum Late Fees of Rs 500 per return (If filed on or before 30-Sep-20) |
| Mar-20 | 03-Jul-20 | ||
| Apr-20 | 06-Jul-20 | ||
| May-20 | 12-Sep-20 | ||
| Jun-20 | 23-Sep-20 | ||
| Jul-20 | 27-Sep-20 |
Interest of 9% to be levied if filed after above mentioned due date but before 30-Sep-20 and thereafter 18% p.a.
GSTR-3B dates for Turnover upto Rs 5 Crore for Group 2 states
| Turnover in the Preceding Financial Year (‘PFY’) |
Tax Period | No Interest for GSTR-3B if filed on or before* |
Late Fees |
| Upto Rs. 5 Crore (Group 2 states) | Feb-20 | 30-Jun-20 | ØNo Late Fees If Nil Tax Payable
ØLate fees of Rs. 50 per day for Taxable return subject to Maximum Late Fees of Rs 500 per return (If filed on or before 30-Sep-20) |
| Mar-20 | 05-Jul-20 | ||
| Apr-20 | 09-Jul-20 | ||
| May-20 | 15-Sep-20 | ||
| Jun-20 | 25-Sep-20 | ||
| Jul-20 | 29-Sep-20 |
Interest of 9% to be levied if filed after above mentioned due date but before 30-Sep-20 and thereafter 18% p.a.
GSTR-3B Due dates for August 2020
| Turnover in PFY | Due Date of GSTR-3B
for August 2020 |
| Upto Rs. 5 Crore (Group 1 States ) | 01-Oct-20 |
| Upto Rs. 5 Crore (Group 2 States ) | 03-Oct-20 |
GSTR-3B Due dates for September 2020
| Turnover in PFY | Due Date of GSTR-3B
for September 2020 |
| Upto Rs. 5 Crore (Group 1 States ) | 22-Oct-2020 |
| Upto Rs. 5 Crore (Group 2 States ) | 24-Oct-2020 |
2. Filing of GSTR-3B for large taxpayers without Interest and Late fees
| Turnover in Preceding Financial Year (‘PFY’) |
Tax Period | Due Date | Interest | Late Fees | |
| No Interest if filed on or before | 9% Interest if filed on or before (*) | ||||
| More than Rs. 5 Crore | Feb-20 | 20-Mar-20 | 04-Apr-20 | 24-Jun-20 | -No Late Fees If Nil Tax Payable
-Late fees of Rs. 50 per day for Taxable return subject to Maximum Late Fees of Rs 500 per return (If filed on or before 30-Sep-20) |
| Mar-20 | 20-Apr-20 | 05-May-20 | 24-Jun-20 | ||
| Apr-20 | 20-May-20 | 04-Jun-20 | 24-Jun-20 | ||
| May-20 | 27-Jun-20 | No relaxation and interest at 18% p.a. | |||
| Jun-20 | 20-Jul-20 | ||||
| Jul-20 | 20-Aug-20 | ||||
| Aug -20 | 20-Sep-20 | Late fees of Rs. 50 per day for Taxable /Rs 20 per day (Nil Return) Max Rs 10000 | |||
GSTR-3B dates for Turnover more than Rs 5 Crore for September 2020
| Turnover in Preceding Financial Year (‘PFY’) |
Tax Period | Due Date | Interest | Late Fees |
| More than Rs. 5 Crore | Sep -20 | 20-Oct-20 | No relaxation and interest at 18% p.a. | Late fees of Rs. 50 per day for Taxable /Rs 20 per day (Nil Return) Max Rs 10000 |
Example of Interest Calculation
GSTR-3B Interest Calculation for Turnover more than Rs 5 Crore If return for the month of March, 2020 is filed as follow
| Sr No | Due Date of filing | Date of filing GSTR-3B | No. of days of delay | Interest |
| 1 | 20.04.2020 | 02.05.2020 | 12 | Zero interest |
| 2 | 20.04.2020 | 20.05.2020 | 30 | Zero interest for 15 days, thereafter interest rate @9% p.a. for 15 days |
| 3 | 20.04.2020 | 20.06.2020 | 61 | Zero interest for 15 days, thereafter interest rate @9% p.a. for 46 days |
| 4 | 20.04.2020 | 24.06.2020 | 65 | Zero interest for 15 days, thereafter interest rate @9% p.a. for 50 days |
| 5 | 20.04.2020 | 30.06.2020 | 71 | Zero interest for 15 days, thereafter interest rate @9% p.a. for 50 days and interest rate @18% p.a. for 6 days |
3. Filing of GSTR-1 without Late Fees
| Month/ Quarter | Due date | No Late Fee for GSTR-1 if filed on or before |
| Mar-20 | 11-Apr-20 | 10-Jul-20 |
| Apr-20 | 11-May-20 | 24-Jul-20 |
| May-20 | 11-Jun-20 | 28-Jul-20 |
| Jun-20 | 11-Jul-20 | 05-Aug-20 |
| Jul-20 | 11-Aug-20 | No Relaxation |
| Aug-20 | 11-Sep-20 | |
| Jan to Mar-20 | 30-Apr-20 | 17-Jul-20 |
| Apr to Jun-20 | 31-Jul-20 | 03-Aug-20 |
If GSTR 1 not filed by these Dates, then Late fees to be calculated from original due dates
GSTR 1 Filing for Sep 2020 / July to sep 2020
| Turnover | Month/ Quarter | Due Date |
| Upto Rs 1.5 Crore | Sep-20 | 11-oct-20 |
| More than Rs 1.5 crore | July to sep 2020 | 31st Oct 2020 |
4. GSTR 5 ( Non Resident Taxable Person)
| Month/ Quarter | Due Date | Extended Date |
| Feb-2020 | 20-Mar-20 | 31-Aug-20 |
| Mar-20 | 20-Apr-20 | 31-Aug-20 |
| Apr-20 | 20-May-20 | 31-Aug-20 |
| May-20 | 20-Jun-20 | 31-Aug-20 |
| Jun-20 | 20-Jul-20 | 31-Aug-20 |
| Jul-20 | 20-Aug-20 | 31-Aug-20 |
| Aug-20 | 20-Sep-20 | – |
| Sep-20 | 20-Oct-20 | – |
5. GSTR 5A (OIDAR)
| Month/ Quarter | Due Date | Extended Date |
| Feb-2020 | 20-Mar-20 | 31-Aug-20 |
| Mar-20 | 20-Apr-20 | 31-Aug-20 |
| Apr-20 | 20-May-20 | 31-Aug-20 |
| May-20 | 20-Jun-20 | 31-Aug-20 |
| Jun-20 | 20-Jul-20 | 31-Aug-20 |
| Jul-20 | 20-Aug-20 | 31-Aug-20 |
| Aug-20 | 20-Sep-20 | – |
| Sep-20 | 20-Oct-20 |
6. GSTR 6 (Input Service Distributors)
| Month/ Quarter | Due Date | Extended Date |
| Mar-20 | 13-Apr-20 | 31-Aug-20 |
| Apr-20 | 13-May-20 | 31-Aug-20 |
| May-20 | 13-Jun-20 | 31-Aug-20 |
| Jun-20 | 13-Jul-20 | 31-Aug-20 |
| Jul-20 | 13-Aug-20 | 31-Aug-20 |
| Aug-20 | 13-Sep-20 | – |
| Sep -20 | 13-Oct-20 |
7 .GSTR 7 (TDS Deductor under GST)
| Month/ Quarter | Due Date | Extended Date |
| Mar-20 | 10-Apr-20 | 31-Aug-20 |
| Apr-20 | 10-May-20 | 31-Aug-20 |
| May-20 | 10-Jun-20 | 31-Aug-20 |
| Jun-20 | 10-Jul-20 | 31-Aug-20 |
| Jul-20 | 10-Aug-20 | 31-Aug-20 |
| Aug-20 | 10-Sep-20 | – |
| Sep -20 | 10-Oct-20 |
8. GSTR 8 (TCS under GST by E commerce operator)
| Month/ Quarter | Due Date | Extended Date |
| Mar-20 | 10-Apr-20 | 31-Aug-20 |
| Apr-20 | 10-May-20 | 31-Aug-20 |
| May-20 | 10-Jun-20 | 31-Aug-20 |
| Jun-20 | 10-Jul-20 | 31-Aug-20 |
| Jul-20 | 10-Aug-20 | 31-Aug-20 |
| Aug-20 | 10-Sep-20 | – |
| Sep-20 | 10-Oct-20 |
9 CMP -02
| Particulars | Due Date | Extended Date |
| Furnishing of Form CMP-02 to allow opting Composition Scheme for FY 2020-21 | 31-Mar-20 | 30-Jun-20 |
10 CMP -8
| Particulars | Due Date | Extended Date |
| CMP -08
For Jan to March 2020 by Composition Taxpayer for Tax Payment |
18-Apr-20 | 07-Jul-20 |
11. GSTR 4 for FY 2019-20 for Composition Taxpayers
| Particulars | Due Date | Extended Date |
| Furnishing of Form GSTR-4 by Composition Taxpayer for FY 2019-20 | 30-Apr-20 | 15-Jul-20 |
12 GSTR 9/9A FY 2018-19
| Particulars | Due Date | Extended Date |
| Furnishing of Form GSTR-9/9A (annual Return) for the F.Y. 2018-19 | 31-Mar-20 | 30-Sep-20 |
13. GSTR 9C for FY 2018-19
| Particulars | Due Date | Extended Date |
| GSTR-9C for the F.Y. 2018-19 (Upto Rs. 5 Crores) | 31-Mar-20 | Not required |
| GSTR-9C for the F.Y. 2018-19 (More than Rs. 5 Crores) | 31-Mar-20 | 30-Sep-20 |