GST Compliance Chart Date wise for Feb 2020 to September 2020

By | July 3, 2020
(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 PeriodNo Interest 
for GSTR-3B if filed on or before*
Late Fees
Upto Rs. 5 Crore (Group 1 States )Feb-2030-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-2003-Jul-20
Apr-2006-Jul-20
May-2012-Sep-20
Jun-2023-Sep-20
Jul-2027-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 PeriodNo Interest 
for GSTR-3B if filed on or before*
Late Fees
Upto Rs. 5 Crore (Group 2 states)Feb-2030-Jun-20ØNo 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-2005-Jul-20
Apr-2009-Jul-20
May-2015-Sep-20
Jun-2025-Sep-20
Jul-2029-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 PFYDue 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 PFYDue 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 PeriodDue DateInterestLate Fees
No Interest if filed on or before9% Interest if filed on or before (*)
More than Rs. 5 CroreFeb-2020-Mar-2004-Apr-2024-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-2020-Apr-2005-May-2024-Jun-20
Apr-2020-May-2004-Jun-2024-Jun-20
May-2027-Jun-20No relaxation and interest at 18% p.a.
Jun-2020-Jul-20
Jul-2020-Aug-20
Aug -2020-Sep-20Late 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 PeriodDue DateInterestLate Fees
More than Rs. 5 CroreSep -2020-Oct-20No 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 NoDue Date of filingDate of filing GSTR-3BNo. of days of delayInterest
120.04.202002.05.202012Zero interest
220.04.202020.05.202030Zero interest for 15 days, thereafter interest rate @9% p.a. for 15 days
320.04.202020.06.202061Zero interest for 15 days, thereafter interest rate @9% p.a. for 46 days
420.04.202024.06.202065Zero interest for 15 days, thereafter interest rate @9% p.a. for 50 days
520.04.202030.06.202071Zero 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 dateNo Late Fee for GSTR-1 if filed on or before
Mar-2011-Apr-2010-Jul-20
Apr-2011-May-2024-Jul-20
May-2011-Jun-2028-Jul-20
Jun-2011-Jul-2005-Aug-20
Jul-2011-Aug-20No Relaxation
Aug-2011-Sep-20
Jan to Mar-2030-Apr-2017-Jul-20
Apr to Jun-2031-Jul-2003-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

TurnoverMonth/ QuarterDue Date
Upto Rs 1.5 CroreSep-2011-oct-20
More than Rs 1.5 croreJuly to sep 202031st Oct 2020

 

4. GSTR 5 ( Non Resident Taxable Person)

Month/ QuarterDue DateExtended Date
Feb-202020-Mar-2031-Aug-20
Mar-2020-Apr-2031-Aug-20
Apr-2020-May-2031-Aug-20
May-2020-Jun-2031-Aug-20
Jun-2020-Jul-2031-Aug-20
Jul-2020-Aug-2031-Aug-20
Aug-2020-Sep-20
Sep-2020-Oct-20

5. GSTR 5A (OIDAR)

Month/ QuarterDue DateExtended Date
Feb-202020-Mar-2031-Aug-20
Mar-2020-Apr-2031-Aug-20
Apr-2020-May-2031-Aug-20
May-2020-Jun-2031-Aug-20
Jun-2020-Jul-2031-Aug-20
Jul-2020-Aug-2031-Aug-20
Aug-2020-Sep-20
Sep-2020-Oct-20

6. GSTR 6 (Input Service Distributors)

Month/ QuarterDue DateExtended Date
Mar-2013-Apr-2031-Aug-20
Apr-2013-May-2031-Aug-20
May-2013-Jun-2031-Aug-20
Jun-2013-Jul-2031-Aug-20
Jul-2013-Aug-2031-Aug-20
Aug-2013-Sep-20
Sep -2013-Oct-20

7 .GSTR 7 (TDS Deductor under GST)

Month/ QuarterDue DateExtended Date
Mar-2010-Apr-2031-Aug-20
Apr-2010-May-2031-Aug-20
May-2010-Jun-2031-Aug-20
Jun-2010-Jul-2031-Aug-20
Jul-2010-Aug-2031-Aug-20
Aug-2010-Sep-20
Sep -2010-Oct-20

8. GSTR 8 (TCS under GST by E commerce operator)

Month/ QuarterDue DateExtended Date
Mar-2010-Apr-2031-Aug-20
Apr-2010-May-2031-Aug-20
May-2010-Jun-2031-Aug-20
Jun-2010-Jul-2031-Aug-20
Jul-2010-Aug-2031-Aug-20
Aug-2010-Sep-20
Sep-2010-Oct-20

9 CMP -02

ParticularsDue DateExtended Date
Furnishing of Form CMP-02 to allow  opting Composition Scheme for FY 2020-2131-Mar-2030-Jun-20

10 CMP -8

ParticularsDue DateExtended Date
CMP -08

For Jan to March 2020  by Composition Taxpayer for Tax Payment

18-Apr-2007-Jul-20

11. GSTR 4 for FY 2019-20 for Composition Taxpayers

ParticularsDue DateExtended Date
Furnishing of Form GSTR-4 by Composition Taxpayer for FY 2019-2030-Apr-2015-Jul-20

12 GSTR 9/9A FY 2018-19

ParticularsDue DateExtended Date
Furnishing of Form GSTR-9/9A (annual Return)  for the F.Y. 2018-1931-Mar-2030-Sep-20

13. GSTR 9C for FY 2018-19

ParticularsDue DateExtended Date
GSTR-9C for the F.Y. 2018-19 (Upto Rs. 5 Crores)31-Mar-20Not required
GSTR-9C for the F.Y. 2018-19 (More than Rs. 5 Crores)31-Mar-2030-Sep-20
Category: GST

About CA Satbir Singh

Chartered Accountant having 12+ years of Experience in Taxation , Finance and GST related matters and can be reached at Email : Taxheal@gmail.com

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