CA Pooja Madhan

In view of the COVID-19 outbreak across the world, Indian Government has taken all necessary relief measures to provide the relief to the people of the country in such a crucial times as this where the world is suffering from a deadly disease.

In a view to overcome the challenges faced by the taxpayers, GST Department has come up with the Return extension for various returns that needs to be filed under the Act vide Notifications 52/2020  Dated 24th June, 2020 and 57/2020 Dated 30th June, 2020..

  1. Late fee waiver and interest  for the month of February, 2020 to April, 2020
Tax PeriodTaxpayers having aggregate turnover > Rs. 5 Cr. In preceding FYNo interest tillInterest Payable @ 9% PeriodInterest Payable @ 18% From
Feb, 202024th June, 20204th April, 20205th April to 24th June, 202025th June, 2020
March, 202024th June, 20205th May, 20206th May to 24th June, 202025th June, 2020
April, 202024th June, 20204th June, 20205th June to 24th June, 202025th June, 2020
  • Late fee waiver and interest for the month of February, 2020 to July, 2020
Tax PeriodTaxpayers having aggregate turnover upto Rs. 5 Cr in preceding FY (Group A States) (Witthout Interest)Taxpayers having aggregate turnover upto Rs. 5 Cr in preceding FY (Group B States) (Witthout Interest)Interest Payable @ 9% Period (Group A States)Interest Payable @ 18% From (Group A States)Interest Payable @ 9% Period (Group B States)  Interest Payable @ 18% From (Group B States)  
February, 202030th June, 202030th June, 20201st July, 2020 to 30th September, 20201st October, 20201st July, 2020 to 30th September, 20201st October, 2020
March, 20203rd July, 20205th July, 20204th July, 2020 to 30th September, 20201st October, 20206th July, 2020 to 30th September, 20201st October, 2020
April, 20206th July, 20209th July, 20207th July, 2020 to 30th September, 20201st October, 202010th July, 2020 to 30th September, 20201st October, 2020
May, 202012th September, 202015th September, 202013th September, 2020 to 30th September, 20201st October, 202016th September, 2020 to 30th September, 20201st October, 2020
June, 202023rd September, 202025th September, 202024th September, 2020 to 30th September, 20201st October, 202026th September, 2020 to 30th September, 20201st October, 2020
July, 202027th September, 202029th September, 2020––––

Note:

Group A States

Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep

Group B States

Himachal 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

Other Reliefs

  1. For the Taxpayers who fail to file GSTR-3B as per the deadlines mentioned in the above tables, but files the same before 30th September, 2020, the total amount of late fee payable will be completely waived off for the taxpayers having nil liability and with a maximum late fee of Rs. 500 per return in case of any tax liability.
  2. For the taxpayer having annual turnover more than Rs. 5 Cr in the preceding financial year can file the monthly GSTR-3B for the months of May, 2020 to July, 2020 without any late fee till 30th September, 2020 in case of nil tax liability and with a maximum late fee of Rs. 500 per return in case of any tax liability.
  3. The taxpayers who have not yet filed Monthly GSTR-3B for the months of July, 2017 till January, 2020 can now file without any late fee in case of nil tax liability and with a maximum late fee of Rs. 500 per return in case of any tax liability.
  • Extension of GSTR-1 (Summary of outward Supplies)
Tax PeriodDue DateExtension till
Monthly GSTR-1 for March, 202011th April, 202010th July, 2020
Monthly GSTR-1 for April, 202011th May, 202024th July, 2020
Monthly GSTR-1 for May, 202011th June, 202028th July, 2020
Monthly GSTR-1 for June, 202011th July, 20205th August, 2020
Quarterly GSTR-1 Jan-March, 202030th April, 202017th July, 2020
Quarterly GSTR-1 April-June, 202031st July, 20203rd August, 2020
  • Extension for opting for Composition Scheme for the FY 2020-2021: Taxpayers desiring to opt for composition scheme for the FY 2020-2021, should not file GSTR-3B and GSTR-1 for any tax period of FY 2020-2021 from any GSTIN on the associated PAN and opt for the Composition Scheme as per below mentioned deadlines;
FormTax PeriodDue Date
GST CMP-02 (Opting For Composition)FY 2020-202130th June, 2020
GST ITC-03 (Reversal of ITC)FY 2019-2031st July, 2020
  • Compliance for Composition Taxpayer
FormTax PeriodDue Date
GST CMP-08 (Challan Cum Statement)Jan-March, 20207th July, 2020
GSTR-4 (Annual Return)FY 2019-2015th July, 2020
  • Other Extensions
FormTo be filled byTax PeriodDue DateExtended due date
GSTR-5Non Resident Tax payerMarch, April and May, 202020th of the succeeding month31st August, 2020
GSTR-6ISDMarch, April and May, 202013th of the succeeding month31st August, 2020
GSTR-7TDS DeductorsMarch, April and May, 202010th of the succeeding month31st August, 2020
GSTR-8TCS CollectorsMarch, April and May, 202010th of the succeeding month31st August, 2020
  • Extension of E-way Bill validity period;

E-way bill expiring on or after 20th March, 2020  would also be deemed to be valid till 31st August, 2020.