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(Last Updated On: July 3, 2020)

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
Turnover in Preceding Financial Year (‘PFY’)	Tax Period	Due Date	No Interest if filed on or before	9% Interest if filed on or before *()**	Late Fees
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	No Relaxation
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