All GST Returns due dates Ready Reckoner

In recent past considering the challenges for tax payers brought by COVID-19 pandemic, many waiver / relaxations / extensions in regard to date of filing of GST Returns have been granted through issue of various Notifications. For ready reference of our readers we have compiled a tax return due date ready reckoner after considering all the Notifications issued till today i.e. 3rd July,2020.

1. GSTR-1 : GST Return for Outward Supplies

Notes:

• The above waiver due dates have been prescribed under Notification No. 4/2018-Central Tax dated 23.01.2018 as amended vide Notification No 53/2020- Central Tax dated 24.06.2020.

• It is important to note here that the due dates of filing GSTR-1 have not been extended and therefore in case GSTR-1 is not filed by above waiver due dates, full late fee (Rs 10/- per day (CGST + SGST) for Nil return and otherwise Rs 50 per day subject to maximum of Rs 10,000/-) for the delayed period from the due date shall be payable. 

2. GSTR 3B: Due Dates for tax payers having aggregate turnover more than Rs 5 Crore

Late Fee: 

• Waiver of late fee if GSTR-3B filed by above waiver due dates as per Notification No. 52/2020- Central Tax dated 24.06.2020.

• If GSTR-3B is not filed by above waiver due dates but is filed by 30.09.2020, late fee capped at Rs 500/- (Rs 250 each for CGST and SGST) per return shall be payable. However, zero late fee will be charged in case of NIL GSTR 3B provided same is filed by 30.09.2020. (Notification No. 57/2020- Central Tax dated 30.06.2020).

• In case GSTR-3B is not filed by 30.09.2020 normal late fee i.e. (Rs 10/- per day (CGST + SGST) for Nil return and otherwise Rs 50 per day subject to maximum of Rs 10,000/- ) will have to be paid from the due date as given in table above.

Interest:

•  As per Notification No. 51/2020-Central Tax dated 24.06.2020 interest on delayed deposition of GST only for GSTR-3B for the months February to April,2020 will be NIL for first 15 days from the due date and 9% thereafter till 24.06.2020.

• In case GSTR-3B for the months February to April,2020 / later months are not filed till 24.06.2020 / respective due dates, normal interest rate of 18% will be applicable for the period after 24.06.2020 / respective due dates.

3. GSTR 3B: Due Dates for tax payers having aggregate turnover upto Rs 5 Crore

a) . For Taxpayers having principal place of business in Chhattisgarh, MP, Gujarat, , Maharashtra, Karnataka, Goa, Kerala, TN, Telangana , Andhra Pradesh, Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

b.) For Tax payers having principal place of business in H.P, Punjab, Uttarakhand, Haryana, Rajasthan, U.P, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand ,Odisha, Jammu and Kashmir, Ladakh, Chandigarh ,Delhi.

Late Fee: 

• Waiver of late fee if GSTR-3B filed by above waiver due dates as per Notification No. 52/2020- Central Tax dated 24.06.2020.

• If GSTR-3B is not filed by above waiver due dates but is filed by 30.09.2020, late fee capped at Rs 500/- (Rs 250 each for CGST and SGST) per return shall be payable. However, zero late fee will be charged in case of NIL GSTR 3B provided same is filed by 30.09.2020. (Notification No. 57/2020- Central Tax dated 30.06.2020).

• In case GSTR-3B is not filed by 30.09.2020 normal late fee i.e. (Rs 10/- per day (CGST + SGST) for Nil return and otherwise Rs 50 per day subject to maximum of Rs 10,000/- ) will have to be paid from the due date as given in table above.

Interest: 

• As per Notification No. 51/2020-Central Tax dated 24.06.2020 interest on delayed deposition of GST will be completely waived (NIL) if GSTR-3B is filed by the waiver due dates.

• In case GSTR-3B is not filed till waiver due dates, reduced interest @ 9% will be payable for the period after expiry of waiver due date till date of filing, provided GSTR-3B is filed by 30.09.2020.

• In case GSTR-3B is not filed by 30-09-2020, interest @ 18% will be applicable for the period of delay after 30-09-2020 and reduced interest as above will apply for period till 30-09-2020.

4. GST Return for Composition taxpayers: CMP-08 and GSTR-4

The due date for filing of GST CMP-08 for Jan-March,2020 and GSTR-4 for FY 2019-20 was extended vide Notification No. 34/2020- Central Tax, dated 03.04.2020.

5. GST Return for Non-resident taxable person : GSTR -5

Notes:

• Normal Due date for filing of GSTR-5 is 20th of next month or 7 days after last day of period of registration, whichever is earlier.

• The extension in due date sources from Notification No. 35/2020-Central Tax dated 03.04.2020 as amended vide Notification No. 55/2020-Central Tax dated 27.06.2020 which mandated that the compliances which fall during the period 20-03-2020 to 30-08-2020 shall stand extended to 31-08-2020.

6. GST Return for Input Service Distributors : GSTR -6

Note:

• The extension in due date sources from Notification No. 35/2020-Central Tax dated 03.04.2020 as amended vide Notification No. 55/2020-Central Tax dated 27.06.2020 which mandated that the compliances which fall during the period 20-03-2020 to 30-08-2020 shall stand extended to 31-08-2020.

7. GST Return for Tax Deductors : GSTR -7

Notes:

• The extension in due date sources from Notification No. 35/2020-Central Tax dated 03.04.2020 as amended vide Notification No. 55/2020-Central Tax dated 27.06.2020 which mandated that the compliances which fall during the period 20-03-2020 to 30-08-2020 shall stand extended to 31-08-2020.

• No late fee or interest will be applicable till the extended due date.

8. GST Return for Tax Collectors ( Electronic Commerce Operators) : GSTR -8

Notes:

• The extension in due date sources from Notification No. 35/2020-Central Tax dated 03.04.2020 as amended vide Notification No. 55/2020-Central Tax dated 27.06.2020 which mandates that the compliances which fall during the period 20-03-2020 to 30-08-2020 shall stand extended to 31-08 2020.

• No late fee or interest will be applicable till the extended due date.

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TW Editorial Team

TW Editorial Team comprises of team of experienced Chartered Accountants and Advocates devoted to spread the knowledge of GST amongst the various stakeholders.