New GST Due Dates I Interest I Late Fees I ITC I Feb 2020 to May 2020 I CA Satbir Singh

New GST Due Dates for 

• February 2020
• March 2020
• April 2020
• May 2020

Input Tax Credit Claim

Only 10% of the eligible  Input tax credit to be availed by a registered person in respect of invoices or debit notes, the details of which have not been uploaded by the suppliers [Rule 36(4) of CGST Rule 2017 ]

Said condition shall apply cumulatively for the period February, March, April, May, June, July and August, 2020 and the return in FORM GSTR-3B for the tax period September, 2020 shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above.

Refer : Notification No. 30/2020 – Central Tax Dated 03.04.2020

GSTR-3B Due dates (February 2020 to April 2020)

GSTR-3B Due dates ( Turnover Less than Rs. 1.5 crores)

Reference	Turnover	Months	Original Due Date (based on Turnover and Principal Place of business in States)	Last Date without Late Fees and Interest*
Section 39 of CGST Act 2017 read with Rule 61 of CGST Rules 2017 and Notification No. 31/2020-Central Tax, dated 03-04- 2020	Less than Rs. 1.5 crores	February 2020	22-03-2020 24-03-2020	30-06-2020
		March 2020	22-04-2020 24-04-2020	03-07-2020
		April 2020	22-05-2020 24-05-2020	06-07-2020

*Note : If GSTR 3B not filed by this date , then Late Fees, interest and Penalty shall apply from Origional Due Date

Interest and Late Fee for GSTR-3B ( Turnover Less than Rs. 1.5 crores)

Turnover (in the preceding Finacial Year)	Period	Filed on or before	Rate of Interest	Late Fee
Upto Rs. 1.5 Crore	February 2020	30-06-2020	NIL	NIL
	March 2020	03-07-2020	NIL	NIL
	April 2020	06-07-2020	NIL	NIL

GSTR-3B Due dates (Turnover More than Rs. 1.5 crores but upto Rs. 5 crore)

Reference	Turnover	Months	Original Due Date (based on Turnover and Principal Place of business in States)	Last Date without Late Fees and Interest
Section 39 of CGST Act 2017 read with Rule 61 of CGST Rules 2017 and Notification No. 31/2020-Central Tax, dated 03-04- 2020	More than Rs. 1.5 crores but upto Rs. 5 crore	February 2020	22-03-2020 24-03-2020	29-06-2020
		March 2020	22-04-2020 24-04-2020	29-06-2020
		April 2020	22-05-2020 24-05-2020	30-06-2020

*Note : If GSTR 3B not filed by this date , then Late Fees, interest and Penalty shall apply from Origional Due Date

Interest and Late Fee for GSTR-3B (Turnover More than Rs. 1.5 crores but upto Rs. 5 crore)

Turnover (in the preceding Finacial Year)	Period	Filed on or before	Rate of Interest	Late Fee
More than Rs. 1.5 Crore and upto Rs. 5 Crore	February 2020	29-06-2020	NIL	NIL
	March 2020	29-06-2020	NIL	NIL
	April 2020	30-06-2020	NIL	NIL

GSTR-3B Due dates ( Turnover More than Rs. 5 crores )

Reference	Turnover	Months	Original Due Date	Last Date without Late Fees*
Section 39 of CGST Act 2017 read with Rule 61 of CGST Rules 2017 and Notification No. 31/2020-Central Tax, dated 03-04- 2020	More than Rs. 5 crores	February 2020	20/03/2020	24-06-2020
		March 2020	20/04/2020	24-06-2020
		April 2020	20/05/2020	24-06-2020

*Interest : Nil for first 15 days from the due date, and 9 %  thereafter

Note : If GSTR 3B not filed by this date , then Late Fees, interest and

Penalty shall apply from Original Due Date

Interest and Late Fee for GSTR-3B ( Turnover More than Rs. 5 crores )

Turnover (in the preceding Financial Year)	Period	Filed on or before	Rate of Interest	Late Fee
More than Rs. 5 Crore	February 2020	20-03-2020  to 04- 04-2020	NIL	NIL
		05-04-2020  to 24- 06-2020	9% p.a.	NIL
		25-06-2020 onwards	18% p.a.(refer Example below)	Rs.20 (Nil Filer) /Rs. 50 per day
	March 2020	20-04-2020  to 05- 05-2020	NIL	NIL
		06-05-2020  to 24- 06-2020	9% p.a.	NIL
		25-06-2020 onwards	18% p.a.(refer Example below)	Rs.20 (Nil Filer) /Rs. 50 per day
	April 2020	20-05-2020 to 04- 06-2020	NIL	NIL
		05-06-2020 to 24- 06-2020	9% p.a.	NIL
		25-06-2020 onwards	18% p.a.(refer Example below)	Rs.20 (Nil Filer) /Rs. 50 per day

The interest for late filing of GSTR-3B in case of a taxpayer whose turnover is more than Rs. 5 crores

Due date of GSTR-3B for March 2020	Actual Date of filing	Delay (in days)	Applicability of lower rate of interest	Interest
20-04-2020	02-05-2020	11	Yes	Nil
20-04-2020	20-05-2020	30	Yes	Nil interest for first 15 days+9% p.a. for next 15 days
20-04-2020	24-06-2020	65	Yes	Nil interest for first 15 days+9% p.a. for next 50 days
20-04-2020	30-06-2020	71	NO	18% p.a. for 71 day

GSTR-3B Due dates : May 2020

GSTR-3B Due dates for May 2020 (Turover Upto Rs. 5 crore)

Reference	Turnover	Months	Original Due Date (based on Turnover and Principal Place of business in States)	Extended Due Date
Section 39 of CGST Act 2017 read with Rule 61 of CGST Rules 2017 and Notification No. 36/2020-Central Tax, dated 03-04- 2020	Upto Rs. 5 crore	May 2020 (Category 1 State)	22-06-2020	12/07/2020
		May 2020 (Category 2 State)	24-06-2020	14/07/2020

GSTR-3B Due dates for May 2020 (Turover More than Rs. 5 crore)

Reference	Turnover	Months	Original Due Date (based on Turnover and Principal Place of business in States)	Extended Due Date
Section 39 of CGST Act 2017 read with Rule 61 of CGST Rules 2017 and Notification No. 36/2020-Central Tax, dated 03-04- 2020	More than Rs. 5 Crore	May 2020	20-06-2020	27/06/2020

GSTR-1(Quarterly/monthly) for January to March 2020 , April 2020 , May 2020

Reference	Turnover	Months	Original Due Date	Last date without Late Fees*
Section 37 CGST Act 20017 read with Rule 59 of CGST Rule 2017 and Notification No. 33/2020, dated 03- 04-2020	Less than Rs. 1.5 crore	January-March, 2020 (Quarterly filer)	30-04-2020	30-06-2020
	More than Rs. 1.5 crore	March 2020 (Monthly filer)	11-04-2020	30-06-2020
		April 2020 (Monthly filer)	11-05-2020	30-06-2020
		May 2020 (Monthly filer)	11-06-2020	30-06-2020

*Note : If GSTR 1 not filed by this date , then Late Fees and Penalty shall apply from Original Due Date

Form GSTR-5 for February to May 2020

(Return for Non-resident taxable person)

Reference	Months	Original Due Date	Last Date to File
Section 39 CGST Act 20017 read with Rule 63 of CGST Rule 2017 and (Notification No. 35/2020, dated 03- 04-2020)	February 2020	20-03-2020	30-06-2020
	March 2020	20-04-2020	30-06-2020
	April 2020	20-05-2020	30-06-2020
	May 2020	20-06-2020	30-06-2020

Form GSTR-5A for February to May 2020

Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India

Reference	Months	Original Due Date	Last Date to File
Section 39 CGST Act 20017 read with Rule 64 of CGST Rule 2017 (Notification No. 35/2020, dated 03- 04-2020)	February 2020	20-03-2020	30-06-2020
	March 2020	20-04-2020	30-06-2020
	April 2020	20-05-2020	30-06-2020
	May 2020	20-06-2020	30-06-2020

Form GSTR-6 for March 2020 to May 2020

(Return for input service distributor)

Reference	Months	Original Due Date	Last Date to File
Section 39 CGST Act 20017 read with Rule 65 of CGST Rule 2017 ((Notification No. 35/2020, dated 03- 04-2020)	March 2020	13-04-2020	30-06-2020
	April 2020	13-05-2020	30-06-2020
	May 2020	13-06-2020	30-06-2020

Form GSTR-7 for March 2020 to May 2020

(Return for input service distributor)

(Return for Tax Deducted at Source)

Reference	Months	Original Due Date	Last Date Without Interest and Late Fees
Section 39 CGST Act 20017 read with Rule 66 of CGST Rule 2017  and Notification No. 35/2020, dated 03- 04-2020	March 2020	10-04-2020	30-06-2020
	April 2020	10-05-2020	30-06-2020
	May 2020	10-06-2020	30-06-2020

Note : If GSTR-7 is liable to be filed but  Not filed by this date then in addition, regular late fee shall also be leviable for such delay along with liability for penalty.

Form GSTR-8 for March 2020 to May 2020

(Statement for tax collection at source)

Reference	Months	Original Due Date	Last Date Without Late Fees and Interest
Section 39 CGST Act 20017 read with Rule 67 of CGST Rule 2017 and Notification No. 35/2020, dated 03- 04-2020	March 2020	10-04-2020	30-06-2020
	April 2020	10-05-2020	30-06-2020
	May 2020	10-06-2020	30-06-2020

Note : If GSTR-8 is liable to be filed but  Not filed by this date then in addition, regular late fee shall also be leviable for such delay along with liability for penalty.

CMP-02 for FY 2020-21 For Composition levy

Intimation to pay tax under section 10 (composition levy)

Reference	Particulars	Original Due Date	Extended due date
Section 10 CGST Act 20017 read with Rule 3 of CGST Rule 2017  and Notification No. 30/2020, dated 03- 04-2020	Filing of CMP-02 Opting GST Composition Scheme before beginning of Financial Year	31-03-2020	30-06-2020
	ITC 3 (Stock Statement)		31st July 2020

CMP-08 for January to March 2020 by Composition Dealer

(Statement for payment of self-assessed tax by Composition Taxpayer)

Reference	Particulars	Original Due Date	Extended due date
Section 10 CGST Act 20017 read with Rule 62 of CGST Rule 2017 and Notification No. 34/2020, dated 03- 04-2020	Furnishing of Form CMP-08	18-04-2020	07-07-2020

GSTR-4 Return Date for Composition Taxapyer for FY 2019-20

(Return for registered person opting for composition levy)

Reference	Particulars	Original Due Date	Extended due date
Section 10 CGST Act 20017 read with Rule 62 of CGST Rule 2017 Notification No. 34/2020, dated 03- 04-2020	Furnishing of Form GSTR 4 for Financial year Opting Composition Scheme or availing NN 02/2019 central Tax Rate	30-04-2020	15-07-2020

GSTR-9 (Annual Return) Due Date for FY 2018-19

Reference	Particulars	Original Due Date	Extended due date
Section 44 CGST Act 20017 read with Rule 80 of CGST Rule 2017 Notification No 15/2020 Dated 23.03.2020	Furnishing of Form GSTR9/9A for FY 2018-2019	31-03-2020	30-06-2020

GSTR-9C (Reconciliation Statement) Date for FY 2018-19

Reference	Particulars	Original Due Date	Extended due date
Section 44 CGST Act 20017 read with Rule 80 of CGST Rule 2017 Notification No 15/2020 and NN 16/2020  Dated 23.03.2020	Furnishing of Form GSTR9C for FY 2018-19 for Turnover Exceeding Rs 5 Crore	31-03-2020	30-06-2020

Eway Bill Date Extension

Reference	Particulars	Validity expiring between	Extended date
Notification No. 35/2020-Central Tax, dated 03-04- 2020	Validity of e-way bill generated	20-03-2020 To 15-04-2020	30-04-2020

Date Extension for Issue of Notices, Order Etc

Reference	Particulars	Original Time Limit between	Extended date
Notification No. 35/2020-Central Tax, dated 03-04- 2020	Completion of any proceeding or passing of any order or issuance of any notice, intimation, notification, sanction or approval by any authority, commission or tribunal,	20-03-2020 To 30-06-2020	30-06-2020

Date Extension for Filing Appeal, Reply,Documents etc

Reference	Particulars	Original Time Limit between	Extended date
Notification No. 35/2020-Central Tax, dated 03-04- 2020	Filing of any appeal, reply or application or furnishing of any report, document, return, statement or such other record	20-03-2020 To 30-06-2020	30-06-2020

Also Refer New GST and Income Tax Updates

For Latest Notifications on GST Refer Govt Website Click here 

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