Government has extended dates for GST filings due to COVID-19 Pandemic. Below are the detailed dates for different categories.
1. Normal Taxpayers filing Form GSTR-3B
a.Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY
Tax period | Late fees waived if return filed on or before |
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b.Taxpayers having aggregate turnover > Rs. 5 Cr. and upto 5 Cr. in
preceding FY
Tax period | Late fees waived if return filed on or before |
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c.Taxpayers having aggregate turnover of upto Rs. 1.5 crores in
preceding FY
| Return/Tax period | Late fees waived if return filed on or before |
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d.Taxpayers having aggregate turnover of upto Rs. 5 Cr. in preceding FY
| Tax period | Extended date and no late fees if return filed on or before | Principal place of business is in State/UT |
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2.Normal Taxpayers filing Form GSTR-1
| Tax Period | Due Date | Waiver of late fee if return filed on or before |
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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.
GSTR3B and GSTR 1 for any tax period of FY 2020-21 from any
of the GSTIN on the associated PAN.
| Form | Tax period (FY) | Extended Date |
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4.Compliances for Composition taxpayers:
| Form | Tax period | Extended Date |
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5.NRTP, ISD, TDS & TCS taxpayers:
| Return Type, Form | To be filed by | Tax Period | Due Date | Extended Date | |
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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.
15th April, 2020, would also be deemed to be valid till 30th April, 2020.
For more information visit GST Tax Filing Extended due to COVID-19
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