Updated Due Dates for filing GST Returns

Due to COVID-19 pandemic and challenges faced by taxpayers, Government has extended dates for GST filings. These are notified in notifications dated 03.04.2020

1. Due dates for GSTR-3B

 

A.  Taxpayers having aggregate turnover of upto Rs. 1.5 Cr. in preceding FY (2019-20)

 

Tax Period	Last Date of Filing Return
February, 2020	30th June, 2020
March, 2020	03rd July, 2020
April, 2020	06th July, 2020

 

 

B.  Taxpayers having aggregate turnover of  > Rs. 1.5 Cr. & upto Rs. 5 Cr. in preceding FY (2019-20)

 

Tax Period	Last Date of Filing Return
February, 2020	29th June, 2020
March, 2020	29th June, 2020
April, 2020	30th June, 2020

 

 

C.    Taxpayers having aggregate turnover  > Rs. 5 Cr. in preceding FY (2019-20)

 

Tax Period	Last Date of Filing Return
February, 2020	24th June, 2020
March, 2020	24th June, 2020
April, 2020	24th June, 2020
May, 2020	27th June, 2020 (extended due date for filing)

D.      Taxpayers having aggregate turnover of upto Rs. 5 Cr. in preceding FY (2019-20)

 

Tax Period	Last Date of Filing Return
May, 2020	12th July, 2020
State/UT 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, Lakshadweep.
May, 2020	14th July, 2020
States/UT 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, Delhi

 

 2. Due dates for GSTR-1

Tax Period	Due Date	Extended Due Date of Filing Return
March, 2020	11th April, 2020	30th June, 2020
April, 2020	11th May, 2020	30th June, 2020
May, 2020	11th June, 2020	30th June, 2020
Quarterly taxpayers Jan to March 2020	30th April, 2020	30th June, 2020

 

For Penalties in GST Act :

https://carahuldmittal.blogspot.com/2020/05/offences-and-penalties-under-gst-act.html

Checklist of ITR 1 for A/Y 2020-21

https://carahuldmittal.blogspot.com/2020/06/last-minute-checklist-for-filing-of-itr.html

Disclaimer:  This is meant purely for general education purpose.While the information is believed to be accurate to the best of my knowledge, I do not make any representations or warranties, express or implied, as to the accuracy or completeness of this information. Reader should conduct and rely upon their own examination and analysis and are advised to seek their own professional advice. This note is not an offer, invitation, advice or solicitation of any kind. I accept no responsibility for any errors it may contain, whether caused by negligence or otherwise or for any loss, howsoever caused or sustained, by the person who relies upon it.

Thanks for reading my article.

CA Rahul Mittal

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