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

By | April 6, 2020
(Last Updated On: April 6, 2020)

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)

ReferenceTurnoverMonthsOriginal 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 croresFebruary 202022-03-2020

24-03-2020

30-06-2020
March 202022-04-2020

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)

PeriodFiled on or beforeRate of InterestLate Fee
Upto Rs. 1.5 CroreFebruary 202030-06-2020NILNIL
March 202003-07-2020NILNIL
April 202006-07-2020NILNIL

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

ReferenceTurnoverMonthsOriginal 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 croreFebruary 202022-03-2020

24-03-2020

29-06-2020
March 202022-04-2020

24-04-2020

29-06-2020
April 202022-05-2020

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)

PeriodFiled on or beforeRate of InterestLate Fee
More than Rs. 1.5 Crore and upto Rs. 5 CroreFebruary 202029-06-2020NILNIL
March 202029-06-2020NILNIL
April 202030-06-2020NILNIL

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

ReferenceTurnoverMonthsOriginal Due DateLast 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 croresFebruary 202020/03/202024-06-2020
March 202020/04/202024-06-2020
April 202020/05/202024-06-2020

*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)

PeriodFiled on or beforeRate of InterestLate Fee
More than

Rs. 5 Crore

February 202020-03-2020  to 04- 04-2020NILNIL
05-04-2020  to 24- 06-20209% p.a.NIL
25-06-2020 onwards18% p.a.(refer Example below)Rs.20 (Nil Filer) /Rs. 50 per day
March 202020-04-2020  to 05- 05-2020NILNIL
06-05-2020  to 24- 06-20209% p.a.NIL
25-06-2020 onwards18% p.a.(refer Example below)Rs.20 (Nil Filer) /Rs. 50 per day
April 202020-05-2020 to 04- 06-2020NILNIL
05-06-2020 to 24- 06-20209% p.a.NIL
25-06-2020 onwards18% 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 2020Actual Date of filingDelay (in days)Applicability of lower rate of interestInterest
20-04-202002-05-202011YesNil
20-04-202020-05-202030YesNil interest for first 15 days+9% p.a. for next 15 days
20-04-202024-06-202065YesNil interest for first 15 days+9% p.a. for next 50 days
20-04-202030-06-202071NO18% p.a. for 71 day

GSTR-3B Due dates : May 2020

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

ReferenceTurnoverMonthsOriginal 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 croreMay 2020

(Category 1 State)

22-06-202012/07/2020
May 2020

(Category 2 State)

24-06-202014/07/2020

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

ReferenceTurnoverMonthsOriginal 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 CroreMay 202020-06-202027/06/2020

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

ReferenceTurnoverMonthsOriginal Due DateLast 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 croreJanuary-March, 2020 (Quarterly filer)30-04-202030-06-2020
More than Rs. 1.5 croreMarch 2020

(Monthly filer)

11-04-202030-06-2020
April 2020

(Monthly filer)

11-05-202030-06-2020
May 2020

(Monthly filer)

11-06-202030-06-2020

*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)

ReferenceMonthsOriginal Due DateLast 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 202020-03-202030-06-2020
March 202020-04-202030-06-2020
April 202020-05-202030-06-2020
May 202020-06-202030-06-2020

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

ReferenceMonthsOriginal Due DateLast 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 202020-03-202030-06-2020
March 202020-04-202030-06-2020
April 202020-05-202030-06-2020
May 202020-06-202030-06-2020

Form GSTR-6 for March 2020 to May 2020

(Return for input service distributor)

ReferenceMonthsOriginal Due DateLast 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 202013-04-202030-06-2020
April 202013-05-202030-06-2020
May 202013-06-202030-06-2020

Form GSTR-7 for March 2020 to May 2020

(Return for input service distributor)

(Return for Tax Deducted at Source)

ReferenceMonthsOriginal Due DateLast 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 202010-04-202030-06-2020
April 202010-05-202030-06-2020
May 202010-06-202030-06-2020

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)

ReferenceMonthsOriginal Due DateLast 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 202010-04-202030-06-2020
April 202010-05-202030-06-2020
May 202010-06-202030-06-2020

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)

ReferenceParticularsOriginal Due DateExtended 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

31-03-202030-06-2020
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)

ReferenceParticularsOriginal Due DateExtended 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-0818-04-202007-07-2020

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

(Return for registered person opting for composition levy)

ReferenceParticularsOriginal Due DateExtended 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 Rate30-04-202015-07-2020

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

ReferenceParticularsOriginal Due DateExtended 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 2018-201931-03-202030-06-2020

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

ReferenceParticularsOriginal Due DateExtended 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 Crore31-03-202030-06-2020

Eway Bill Date Extension

ReferenceParticularsValidity expiring betweenExtended date
Notification No. 35/2020-Central Tax, dated 03-04- 2020Validity of e-way bill generated20-03-2020

To

15-04-2020

30-04-2020

Date Extension for Issue of Notices, Order Etc

ReferenceParticularsOriginal Time Limit betweenExtended date
Notification No. 35/2020-Central Tax, dated 03-04- 2020Completion 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

ReferenceParticularsOriginal Time Limit betweenExtended date
Notification No. 35/2020-Central Tax, dated 03-04- 2020Filing of any appeal, reply or application or furnishing of any report, document, return, statement or such other record20-03-2020

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 

New GST Due Dates

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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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