Lets master the GST Return filing / payment of tax calender

Clearmytax.in Editorial Board

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

Month	Due 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
1	2	3	4	5
Feb	20^th March	24^th June	4^th April	25^th June
March	20^th April	24^th June	5^th May	25^th June
April	20^th May	24^th June	4^th June	25^th June
May	27^th 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 24^th 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 23^rd March,2020 & Notification No.36/2020-CT, dated 3^rd 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,2020	Actual date of filing	Delay (in days) from due date	Applicable rate of intt p.a	Interest / late fee to be charged
20^th April	4^th May	13	NIL	Nil
20^th April	22^nd May	32	9%	Intt: Nil for first 15 days + 9% for next 17 days. Late fee: NIL
20^th April	24th June	65	9%	Intt: Nil for first 15 days + 9% for next 50 days. Late fee: NIL
20^th April	30^th June	71	18%	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.

Month	Due 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
1	2	3	4	5
Feb	22^th/ 24^th March	29^th June	29^th June	30^th June
March	22^th/ 24^th April	29^th June	29^th June	30^th June
April	22^th/ 24^th May	30^th June	30^th June	1^st July
May	12^th / 14^th 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 23^rd March,2020 & Notification No.36/2020-CT, dated 3^rd April,2020

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

Month	Due 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
1	2	3	4	5
Feb	22^th/ 24^th March	30^th June	30^th June	1^st July
March	22^th/ 24^th April	3^rd July	3^rd July	4^th July
April	22^th/ 24^th May	6^th July	6^th July	7^th July
May	12^th / 14^th 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 23^rd March,2020 & Notification No.36/2020-CT, dated 3^rd April,2020

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

Quarter	Due date	Date of filing upto which no late fee shall be levied	Legal reference
Jan to March,2020	30^th April	30^th June	Notification 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

Quarter	Due date	Date of filing, till which no late fee shall be levied	Legal reference
March	11^th April	30^th June	Notification No.33/2020-CT, dated 3th April,2020.
April	11^th May	30^th June	As above
May	11^th June	30^th June	As 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 24^th June,2020 (refer para 1), whereas such a person can file its GSTR 1 upto 30^th 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)

Month	Due date	Relaxed date without levy of late fee*
Feb	20^th March	30^th June
March	20^th April	30^th June
April	20^th May	30^th June
May	20^th June	30^th 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)

Month	Due date	Relaxed date without levy of late fee and interest*
Feb	20^th March	30^th June
March	20^th April	30^th June
April	20^th May	30^th June
May	20^th June	30^th June

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

Month	Due date	Relaxed date without levy of late fee*
March	13^th April	30^th June
April	13^th May	30^th June
May	13^th June	30^th June

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

Month	Due date	Relaxed date without levy of late fee and intt*
March	10^th April	30^th June
April	10^th May	30^th June
May	10^th June	30^th June

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

Month	Due date	Relaxed date without levy of late fee and intt*
March	10^th April	30^th June
April	10^th May	30^th June
May	10^th June	30^th June

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

Frah Saeed

Frah Saeed is a law graduate specializing in the core field of indirect taxes and is the Co-founder of taxwallah.com. She has authored many publications on GST and is into full-time consultancy on GST to big corporates. She as a part of taxwallah.com heads a team comprising of Chartered Accountants and Advocates and plays a key role in our mission to disseminate GST knowledge to all.

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