DUE DATES TABLE UPTO 30.06.2020
TURNOVER UPTO RS. 1.5 CRORE IN PRECEDING FINANCIAL YEAR
| MONTH (S) | RETURN | REGULAR DUE DATE | NOTIFIED DUE DATE AS A RELIEF MEASURE OF COVID – 19 | INTERESTFOR GSTR – 3B | LATE FEE & PENALTY |
|---|---|---|---|---|---|
| FEBRUARY | GSTR – 3B | 22/03/2020 24/03/2020 |
30/06/2020 | NIL if filed on or before due date, thereafter Interest @18% p.a. | NIL (If filed on or before revised due date) |
| FEBRUARY | GSTR – 1 (QUARTERLY) | 30/04/2020 | 30/06/2020 | NIL if filed on or before due date, thereafter Interest @18% p.a. | NIL (If filed on or before revised due date) |
| MARCH | GSTR – 3B | 22/04/2020 24/04/2020 |
03/07/2020 | NIL if filed on or before due date, thereafter Interest @18% p.a. | NIL (If filed on or before revised due date) |
| MARCH | GSTR – 1 (QUARTERLY) | 30/04/2020 | 30/06/2020 | NIL if filed on or before due date, thereafter Interest @18% p.a. | NIL (If filed on or before revised due date) |
| APRIL | GSTR – 3B | 22/05/2020 24/05/2020 |
06/07/2020 | NIL if filed on or before due date, thereafter Interest @18% p.a. | NIL (If filed on or before revised due date) |
| APRIL | GSTR – 1 (QUARTERLY) | 31/07/2020 | No Change | NIL if filed on or before due date, thereafter Interest @18% p.a. | NIL (If filed on or before revised due date) |
| MAY | GSTR – 3B | Group 1 States – 22/06/2020 Group 2 States – 24/06/2020 |
Group 1 States - 12/07/2020 Group 2 States - 14/07/2020 |
NIL if filed on or before due date, thereafter Interest @18% p.a. | NIL (If filed on or before revised due date) |
| MAY | GSTR – 1 (QUARTERLY) | 31/07/2020 | No Change | NIL if filed on or before due date, thereafter Interest @18% p.a. | NIL (If filed on or before revised due date) |
TURNOVER MORE THAN RS. 1.5 CRORE AND LESS THAN RS. 5 CRORE IN PRECEDING FINANCIAL YEAR
| MONTH (S) | RETURN | REGULAR DUE DATE | NOTIFIED DUE DATE AS A RELIEF MEASURE OF COVID – 19 | INTERESTFOR GSTR – 3B | LATE FEE & PENALTY |
|---|---|---|---|---|---|
| FEBRUARY | GSTR – 3B | 22/03/2020 24/03/2020 |
29/06/2020 | NIL if filed on or before due date, thereafter Interest @18% p.a. | NIL (If filed on or before revised due date) |
| FEBRUARY | GSTR – 1 | 11/03/2020 | No Change, Late Fee Applicable | NIL if filed on or before due date, thereafter Interest @18% p.a. | NIL (If filed on or before revised due date) |
| MARCH | GSTR – 3B | 22/04/2020 24/04/2020 |
29/06/2020 | NIL if filed on or before due date, thereafter Interest @18% p.a. | NIL (If filed on or before revised due date) |
| MARCH | GSTR – 1 | 30/04/2020 | 30/06/2020 | NIL if filed on or before due date, thereafter Interest @18% p.a. | NIL (If filed on or before revised due date) |
| APRIL | GSTR – 3B | 22/05/2020 24/05/2020 |
30/06/2020 | NIL if filed on or before due date, thereafter Interest @18% p.a. | NIL (If filed on or before revised due date) |
| APRIL | GSTR – 1 | 11/05/2020 | 30/06/2020 | NIL if filed on or before due date, thereafter Interest @18% p.a. | NIL (If filed on or before revised due date) |
| MAY | GSTR – 3B | Group 1 States – 22/06/2020 Group 2 States – 24/06/2020 |
Group 1 States - 12/07/2020 Group 2 States - 14/07/2020 |
NIL if filed on or before due date, thereafter Interest @18% p.a. | NIL (If filed on or before revised due date) |
| MAY | GSTR – 1 | 11/05/2020 | 30/06/2020 | NIL if filed on or before due date, thereafter Interest @18% p.a. | NIL (If filed on or before revised due date) |
TURNOVER MORE THAN RS. 5 CRORE IN PRECEDING FINANCIAL YEAR
| MONTH (S) | RETURN | REGULAR DUE DATE | NOTIFIED DUE DATE AS A RELIEF MEASURE OF COVID – 19 | INTERESTFOR GSTR – 3B | LATE FEE & PENALTY |
|---|---|---|---|---|---|
| FEBRUARY | GSTR – 3B | 22/03/2020 | 24/06/2020 | NIL, for first 15 days from the due date and 9% thereafter, if Return furnished on or before 24/06/2020. | NIL (If filed on or before revised due date) |
| FEBRUARY | GSTR – 1 | 11/03/2020 | No Change, Late Fee Applicable | NIL, for first 15 days from the due date and 9% thereafter, if Return furnished on or before 24/06/2020 | NIL (If filed on or before revised due date) |
| MARCH | GSTR – 3B | 20/04/2020 | 24/06/2020 | NIL, for first 15 days from the due date and 9% thereafter, if Return furnished on or before 24/06/2020 | NIL (If filed on or before revised due date) |
| MARCH | GSTR – 1 | 30/04/2020 | 30/06/2020 | NIL, for first 15 days from the due date and 9% thereafter, if Return furnished on or before 24/06/2020 | NIL (If filed on or before revised due date) |
| APRIL | GSTR – 3B | 22/05/2020 | 24/06/2020 | NIL, for first 15 days from the due date and 9% thereafter, if Return furnished on or before 24/06/2020 | NIL (If filed on or before revised due date) |
| APRIL | GSTR – 1 | 11/05/2020 | 30/06/2020 | NIL, for first 15 days from the due date and 9% thereafter, if Return furnished on or before 24/06/2020 | NIL (If filed on or before revised due date) |
| MAY | GSTR – 3B | 20/06/2020 | 27/06/2020 | NIL,If filed on or before due date, thereafter Interest @18% | NIL (If filed on or before revised due date) |
| MAY | GSTR – 1 | 11/05/2020 | 30/06/2020 | NIL,If filed on or before due date, thereafter Interest @18% | NIL (If filed on or before revised due date) |
Group 1 States - Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep
Group 2 States - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi
Validity of E-way Bill if generated between 20.03.2020 to 15.04.2020
Extended upto 30.04.2020
If time limit for completion or compliance for issuance of notice by department, document, return, filing of appeal, etc. falls within 20.03.2020 to 29.06.2020
The same shall be extended upto 30.06.2020
| MONTH (S) | RETURN | REGULAR DUE DATE | NOTIFIED DUE DATE AS A RELIEF MEASURE OF COVID – 19 | INTEREST | LATE FEE & PENALTY |
|---|---|---|---|---|---|
| 2018 – 2019 | GSTR – 9 (ANNUAL RETURN) | 31/03/2020 | 30/06/2020 | Not Applicable | Not Applicable |
| 2018 – 2019 | GSTR – 9C (AUDIT) | 31/03/2020 | 30/06/2020 | Not Applicable | Not Applicable |
| JAN – MAR 2020 | CMP – 08 (QUARTERLY) | 18/04/2020 | 07/07/2020 | X | X |
| 2019 – 20 | GSTR - 4 (ANNUAL RETURN) | 30/04/2020 | 15/07/2020 | X | X |
| 2018 – 2019 | INCOME TAX RETURN | 31/03/2020 | 30/06/2020 | Reduced Rate @ 9% on delayed payment of tax | No Change |
| MARCH | TDS PAYMENT | 30/04/2020 | 30/04/2020 | Current Rate – 18% Reduced Rate @9% till 30.06.2020 | Not Applicable |
| JAN – MAR 2020 | TDS RETURN | 31/05/2020 | 31/05/2020 | Not Applicable | Rs. 100 per day |
| MARCH | P. TAX PAYMENT (WB) | 21/04/2020 | 21/04/2020 | 1% per month or part there of | Not Applicable |
