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Frah Saeed

Clearmytax.in Editorial Board

  1. GSTR-3B filing dates with payment of tax, for tax payers having aggregate turnover more than Rs 5 cr.
MonthDue date***Date of filing, till which no late fee shall be levied** / concessional rate of intt @ 9% shall be charged (beyond date stated at column 4) *Date of filing upto which no interest shall be levied*Date of filing from which intt @ 18% p.a* / late fee** shall be charged from due date
12345
Feb20th March24th June4th April25th June
March20th April24th June5th May25th June
April20th May24th June4th June25th June
May27th June Due date itself increased by 7 days no relief towards late fee / intt thereafter.–  –
Due date of filing of GSTR 3B has not been extended. However relief has been provided in regard to interest and late fee. It should be ensured that GSTR 3B for months Feb to April, is filed by 24th June,2020, otherwise full interest and late fee shall be payable from the respective due date to date of filing , without any concession.
*Nil interest for first 15 days from due date. Notification No.31/2020-CT, dated 3th April,2020.
**Notification No.32/2020-CT, dated 3th April,2020.
***Notification No.29/2020-CT, dated 23rd March,2020 & Notification No.36/2020-CT, dated 3rd April,2020

For ease of understanding of calculation of interest / late fee the following illustration may be perused.

Due date of filing of GSTR 3B for March,2020Actual date of filingDelay (in days) from due dateApplicable rate of intt p.aInterest / late fee to be charged
20th April4th May13NILNil
20th April22nd May329%Intt: Nil for first 15 days + 9% for next 17 days. Late fee: NIL
20th April24th June659%Intt: Nil for first 15 days + 9% for next 50 days. Late fee: NIL
20th April30th June7118%Intt @18% and late fee @ Rs 20 / 50 per day for complete period i.e. 71 days.

2. GSTR-3B filing dates with payment of tax for tax payers having aggregate turnover more than Rs 1.50 cr but upto Rs 5 cr.

MonthDue date***Date of filing, till which no late fee shall be levied**Date of filing upto which no interest shall be levied*Date of filing from which intt @ 18% p.a* / late fee** shall be charged from due date
12345
Feb22th /  24th March29th June29th June30th June
March22th /  24th April29th June29th June30th June
April22th /  24th May30th June30th June1st July
May12th / 14th July Due date itself increased, no further relief towards late fee / intt thereafter. – –
*Notification No.31/2020-CT, dated 3th April,2020.
**Notification No.32/2020-CT, dated 3th April,2020.
***Notification No.29/2020-CT, dated 23rd March,2020 & Notification No.36/2020-CT, dated 3rd April,2020

3. GSTR-3B filing dates with payment of tax for tax payers having aggregate turnover upto Rs 1.50 cr.

MonthDue date***Date of filing, till which no late fee shall be levied**Date of filing upto which no interest shall be levied*Date of filing from which intt @ 18% p.a*/ late fee** shall be charged from due date
12345
Feb22th /  24th March30th June30th June1st July
March22th /  24th April3rd July3rd July4th July
April22th /  24th May6th July6th July7th July
May12th / 14th JulyDue date itself increased, no further relief towards late fee / intt thereafter. – –
*Notification No.31/2020-CT, dated 3th April,2020.
**Notification No.32/2020-CT, dated 3th April,2020.
***Notification No.29/2020-CT, dated 23rd March,2020 & Notification No.36/2020-CT, dated 3rd April,2020

4. Furnishing of GSTR-1 by tax payers having aggregate turnover upto Rs 1.50 cr

QuarterDue dateDate of filing upto which no late fee shall be leviedLegal reference
Jan to March,202030th April30th JuneNotification No.33/2020-CT, dated 3th April,2020.

5. Furnishing of GSTR-1 by tax payers having aggregate turnover more than Rs 1.50 cr

QuarterDue dateDate of filing, till which no late fee shall be leviedLegal reference
March11th April30th JuneNotification No.33/2020-CT, dated 3th April,2020.
April11th May30th JuneAs above
May11th June30th JuneAs above

Note: It may be noted here that the last date of filing of GSTR-3B (Feb to April,2020) without levy of late fee and with levy of concessional intt, for persons having turnover above Rs 5 cr is 24th June,2020 (refer para 1), whereas such a person can file its GSTR 1 upto 30th June,2020.Although GSTR-1 is filed first and thereafter GSTR-3B is filed and thus it can be said that for such persons GSTR-1 effectively needs to be filed on or before 24th June,2020 on or before filing of GSTR-3B.

6. Furnishing of Form GSTR-5 (Return of Non-resident taxable person)

MonthDue dateRelaxed date without levy of
late fee*
Feb20th March30th June
March20th April30th June
April20th May30th June
May20th June30th June

7. Furnishing of Form GSTR-5A with payment of tax (Details of OIDAR Services by person located outside India made to non-taxable persons in India)

MonthDue dateRelaxed date without levy of
late fee and interest*
Feb20th March30th June
March20th April30th June
April20th May30th June
May20th June30th June

8.Furnishing of Form GSTR-6 (Return of input service distributor)

MonthDue dateRelaxed date without levy of
late fee*
March13th April30th June
April13th May30th June
May13th June30th June

9. Furnishing of Form GSTR-7 with payment of tax (Return for tax deducted at source)

MonthDue dateRelaxed date without levy of
late fee and intt*
March10th April30th June
April10th May30th June
May10th June30th June

10. Furnishing of Form GSTR-8 with payment of tax (Statement for tax collection at source)

MonthDue dateRelaxed date without levy of
late fee and intt*
March10th April30th June
April10th May30th June
May10th June30th June

* Notification No 35/20-Central Tax, dated 3rd April,2020

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