Filing Dates extended for providing relief to taxpayers in view of COVID-19 pandemic- Part 1

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Due to COVID-19 pandemic and challenges faced by taxpayers, Government has extended dates for GST filings. These are notified in Notifications 30/2020 to 36/2020 dated 03.04.2020. Circular No. 136/06/2020-GST dated 3rd April, 2020 has been issued.

1. Normal Taxpayers filing Form GSTR-3B

a.Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY

Tax periodLate fees waived if return filed on or before
Feb, 202024th June, 2020
March, 202024th June, 2020
April, 202024th June, 2020
May, 202027th June, 2020 (extended due date for filing)

b.Taxpayers having aggregate turnover of > Rs. 1.5 crores and upto Rs. 5 crores in preceding FY

Tax periodLate fees waived if return filed on or before
Feb, 202029th June, 2020
March, 202029th June, 2020
April, 202030th June, 2020

c.Taxpayers having aggregate turnover of upto Rs. 1.5 crores in preceding FY

Return/Tax periodLate fees waived if return filed on or before
Feb, 202030th June, 2020
March, 202003rd July, 2020
April, 20206th July, 2020

d.Taxpayers having aggregate turnover of upto Rs. 5 Cr. in preceding FY

Tax periodExtended date and no late fees if return filed on or beforePrincipal place of business is in State/UT of
May, 2020 Group 1 States/UTs12th July, 2020Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep
May, 2020 Group 2 States/UTs14th July, 2020Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi

2.Normal Taxpayers filing Form GSTR-1

Tax periodDue DateWaiver of late fee if return filed on or before
March 202011.04.202030.06.2020
April 202011.05.202030.06.2020
May 202011.06.202030.06.2020
Quarterly taxpayers Jan to March 202030.04.202030.06.2020

3.Opt in for Composition in FY 2020-21

Normal Taxpayers wanting to opt for Composition should not file GSTR3B and GSTR 1 for any tax period of FY 2020-21 from any of the GSTIN on the associated PAN.

FormTax period (FY)Extended Date
GST CMP-022020-2130.06.2020
GST ITC-032019-20 (As on 31-3-2020)31.07.2020

4.Compliances for Composition taxpayers:

FormTax periodExtended Date
GST CMP-08Jan to March 202007.07.2020
GSTR-4FY 2019-2015.07.2020

5.NRTP, ISD, TDS & TCS taxpayers:

Sl. No.Return Type,FormTo be filed byTax PeriodDue DateExtended Date
1GSTR-5Non Resident TaxpayersMarch, April & May, 202020th of succeeding month30th June, 2020
2GSTR-6Input Service Distributors-do-13th of succeeding month30th June, 2020
3GSTR-7Tax Deductors at Source (TDS deductors)-do-10th of succeeding month30th June, 2020
4GSTR-8Tax Collectors at Source (TCS collectors)-do-10th of succeeding month30th June, 2020

6.Extension of validity period of EWB:

E-way bills (EWB), whose expiry date lies between 20th March, 2020, and 15th April, 2020, would also be deemed to be valid till 30th April, 2020.


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