GST Returns filing dates chart during COVID-19

[GAURAV AGRAWAL]

GST Returns filing date chart for the period Feb 2020 to May 2020

Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding Financial year
Month	Return Type	Due date	Late Fee	Interest	FY for Turnover
Feb-20	GSTR-1	No change	Applicable	No interest for 15 days from due date thereafter Interets @9% if GSTR-3B filed on or before 24th June	FY 2018-19
	GSTR-3B	No change	Late fee Waived if filed upto 24th June		FY 2018-19
Mar-20	GSTR-1	No change	Late fee Waived if filed upto 30th June	No interest for 15 days from due date thereafter Interets @9% if GSTR-3B filed on or before 24th June	FY 2018-19
	GSTR-3B	No change	Late fee Waived if filed upto 24th June		FY 2018-19
Apr-20	GSTR-1	No change	Late fee Waived if filed upto 30th June	No interest for 15 days from due date thereafter Interets @9% if GSTR-3B filed on or before 24th June	FY 2019-20
	GSTR-3B	No change	Late fee Waived if filed upto 24th June		FY 2019-20
May-20	GSTR-1	No change	Late fee Waived if filed upto 30th June	Since R-3B due date changed, Interest @ 18% if GSTR-3B filed after 27th June 2020	FY 2019-20
	GSTR-3B	27th June 2020	Late fee Waived if filed upto 27th June		FY 2019-20

 

Taxpayers having an aggregate turnover of more than rupees 1.5 crores and up to 5 crores in the preceding FY
Month	Return Type	Due date	Late Fee	Interest	FY for Turnover
Feb-20	GSTR-1	No change	Applicable	Interest waived if GSTR-3B filed on or before 29th June	FY 2018-19
	GSTR-3B	No change	Late fee Waived if filed upto 29th June		FY 2018-19
Mar-20	GSTR-1	No change	Late fee Waived if filed upto 30th June	Interest waived if GSTR-3B filed on or before 29th June	FY 2018-19
	GSTR-3B	No change	Late fee Waived if filed upto 29th June		FY 2018-19
Apr-20	GSTR-1	No change	Late fee Waived if filed upto 30th June	Interest waived if GSTR-3B filed on or before 30th June	FY 2019-20
	GSTR-3B	No change	Late fee Waived if filed upto 30th June		FY 2019-20
May-20	GSTR-1	No change	Late fee Waived if filed upto 30th June	Since R-3B due date changed, Interest @ 18% if GSTR-3B filed after 12th & 14th July 2020 (State wise)	FY 2019-20
	GSTR-3B	12th & 14th July 20 (States-1 &2)	Late fee Waived if filed upto 12th & 14th July (State wise)		FY 2019-20

 

Taxpayers having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year
Month	Return Type	Due date	Late Fee	Interest	FY for Turnover
Feb-20	GSTR-1	Qtrly -30th June	Late fee Waived if filed upto 30th June	Interest waived if GSTR-3B filed on or before 30th June	FY 2018-19
	GSTR-3B	No change	Late fee Waived if filed upto 30th June		FY 2018-19
Mar-20	GSTR-1	Qtrly -30th June	Late fee Waived if filed upto 30th June	Interest waived if GSTR-3B filed on or before 3rd July	FY 2018-19
	GSTR-3B	No change	Late fee Waived if filed upto 3rd July		FY 2018-19
Apr-20	GSTR-1	Qtrly -31st July	No Change	Interest waived if GSTR-3B filed on or before 6th July	FY 2019-20
	GSTR-3B	No change	Late fee Waived if filed upto 6th July		FY 2019-20
May-20	GSTR-1	Qtrly -31st July	No Change	Since R-3B due date changed, Interest @ 18% if GSTR-3B filed after 12th & 14th July 2020 (State wise)	FY 2019-20
	GSTR-3B	12th & 14th July 20 (States-1 &2)	Late fee Waived if filed upto 12th & 14th July (State wise)		FY 2019-20

 

States-1	Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep
States-2	Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi,

 

Note-1	If GSTR-1 are not filing on or before the date specified, Late fee shall be payable from the due date of filing.
Note-2	If GSTR-3B are not filing on or before the date specified, Late fee & Interest @18% shall be payable from the due date of filing.