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GST returns Due dates conundrum

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GST returns Due dates conundrum
By: CA Venkataprasad
August 17, 2020
All Articles by: CA Venkataprasad       View Profile
  • Contents

Introduction:

Extending the due dates for various compliances is one of the reliefs extended by the Government to support the struggling taxpayers due to Covid-19 crisis. However, the extensions are not straight forwarded, it comes with conditions and criteria. Hence it is important to carefully check the relevant conditions and make the compliance. We have attempted to summarise the GST returns compliance requirements for the Month of February 2020 to August 2020.

GSTR-3B

Turnover in Pre. FY

Month 

Due Date

No late fees if filed before (note below)

No Interest till

Interest of 9% from & till

Interest @ 18% from

Ref of Notification

> 5 Cr

Feb’20

20-03-2020

24-06-2020

04-04-2020

05.04.2020 to 24.06.2020

25-06-2020

For interest -

Notification No. 51/2020 - CT

dated 24.06.2020

For Late fee -

Notification No. 52/2020

dated 24.06.2020

Mar’20


20-04-2020

24-06-2020

05-05-2020

06.05.2020 to 24.06.2020

25-06-2020

Apr’20

20-05-2020

24-06-2020

04-06-2020

05.06.2020 to 24.06.2020

25-06-2020

May'20

27-06-2020

No waiver

NA

28-06-2020

36/2020 - CT

dated 03-04-2020

Jun'20

20-07-2020

21-07-2020

NA

Jul'20

20-08-2020

21-08-2020

Aug'20

20-09-2020

21-09-2020

Turnover in Pre. FY

Month 

Due Date

No late fees if file before (see note below)

No Interest till

Interest of 9% from & till

Interest @ 18% from

Ref of Notification

≤ 5 Cr & in Group A States

Feb’20

22-03-2020

30-06-2020

30-06-2020

30-09-2020

01-10-2020

For interest -

Notification No. 51/2020 - CT

dated 24.06.2020

For Late fee -

Notification No. 52/2020

dated 24.06.2020

Mar’20


22-04-2020

03-07-2020


03-07-2020

30-09-2020

01-10-2020

Apr’20

22-05-2020

06-07-2020


06-07-2020

30-09-2020

01-10-2020


May'20

12-07-2020

12-09-2020


12-09-2020

30-09-2020

01-10-2020


Jun'20

22-07-2020

23-09-2020


23-09-2020

30-09-2020

01-10-2020


Jul'20

22-08-2020

27-09-2020


27-09-2020

30-09-2020

01-10-2020

Aug'20

01-10-2020

NA

02-10-2020

54/2020 - CT

dt. 24.06.2020

≤ 5 Cr & in Group B States

Feb’20

24-03-2020

30-06-2020

30-06-2020

30-09-2020

01-10-2020

For interest -

Notification No. 51/2020 - CT

dated 24.06.2020

For Late fee -

Notification No. 52/2020

dated 24.06.2020

Mar’20


24-04-2020


05-07-2020


05-07-2020

30-09-2020

01-10-2020

Apr’20


24-05-2020


09-07-2020


09-07-2020

30-09-2020

01-10-2020


May'20


14-07-2020


15-09-2020


15-09-2020

30-09-2020

01-10-2020

Jun'20

24-07-2020


25-09-2020


25-09-2020

30-09-2020

01-10-2020

Jul'20

24-08-2020

29-09-2020

29-06-2020

30-09-2020

01-10-2020

Aug'20

 03-10-2020

NA

04-10-2020

54/2020 - CT dt. 24.06.2020

Group A States

whose principal place of business is in the States of 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

Group B States

whose principal place of business is in the States of 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. Maximum Late fees is ₹ 500/- i.e. (250+250) per return if it is filed after the aforesaid date but filed before 30-09-2020

2. Late is 'Nil' if the tax payable is 'Nil'

57/2020-C.T

dated 30.06.2020

 

Form

Periodicity

Period

Due Date

No late fees if filed before

Ref of Notification

GSTR-1

Monthly

Mar’20

11-04-2020

10-07-2020

53/2020 - CT dt. 24.06-2020

Apr’20

11-05-2020


24-07-2020

May'20


11-06-2020


28-07-2020

Jun'20

11-07-2020

05-08-2020

Jul'20

11-08-2020

NA

Aug'20

11-09-2020

Quarterly

January to March, 2020

30-04-2020

17-07-2020

April to June, 2020

31-07-2020

03-08-2020

GSTR 4

Annual

FY 19-20

31-08-2020

No waiver

59/2020 dated 13.07.20

GSTR - 5

Monthly

March 2020 to July 2020

31-08-2020

NA

35/2020 - CT dated 03-04-2020

GSTR - 6

GSTR - 7

GSTR - 8

GSTR - 9

Annual

18-19

31-12-2019

30-09-2020

41/2020- C.T dated 05.05.2020

GSTR - 9C

Annual

18-19

31-12-2019

30-09-2020

The following worth noting:

  • The due dates are not extended except few cases, the reliefs are only for late fee waiver or reduced liability of the interest
  • The late fee waivers & interest concessions are based on the Turnover in Preceding Year & not current year. For February and March 2020, the Turnover of the FY 2018-19 shall be seen whereas, for April, 2020 onwards, the Turnover of FY 2019-20 shall be seen. Due to change of the base year, it may be possible that the same taxpayer would be changing the category of the taxpayers i.e. Larger tax payers to small tax payers and vice-versa.
  • Aggregate Turnover to be seen (i.e. Pan India Basis and not state wise), which includes all types of Turnover viz., exempted, 
  • NIL Late fee in case of NIL Return
  • Mere Deposit of Tax is not sufficient. Hence, actual filing of the return with setting off the liability only enables the aforesaid benefits

For feedback/queries:  venkataprasad@hiregange.com

 

By: CA Venkataprasad - August 17, 2020

 

 

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