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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