The document provides details on the due dates for filing GST returns for various periods and taxpaying categories. Key points include:
1. The due dates for filing GSTR-3B for February to April 2020 periods for taxpayers with over Rs. 5 crores annual turnover have been extended to June 24, 2020. Reduced interest and late fees will apply till this date.
2. Taxpayers with over Rs. 1.5 crores to Rs. 5 crores turnover have till June 29 to June 30, 2020 to file GSTR-3B for February to April periods without interest or late fees.
3. Taxpayers with up to Rs. 1.5 crores turnover have
The document provides details on the due dates for filing GST returns for various periods and taxpaying categories. Key points include:
1. The due dates for filing GSTR-3B for February to April 2020 periods for taxpayers with over Rs. 5 crores annual turnover have been extended to June 24, 2020. Reduced interest and late fees will apply till this date.
2. Taxpayers with over Rs. 1.5 crores to Rs. 5 crores turnover have till June 29 to June 30, 2020 to file GSTR-3B for February to April periods without interest or late fees.
3. Taxpayers with up to Rs. 1.5 crores turnover have
The document provides details on the due dates for filing GST returns for various periods and taxpaying categories. Key points include:
1. The due dates for filing GSTR-3B for February to April 2020 periods for taxpayers with over Rs. 5 crores annual turnover have been extended to June 24, 2020. Reduced interest and late fees will apply till this date.
2. Taxpayers with over Rs. 1.5 crores to Rs. 5 crores turnover have till June 29 to June 30, 2020 to file GSTR-3B for February to April periods without interest or late fees.
3. Taxpayers with up to Rs. 1.5 crores turnover have
The document provides details on the due dates for filing GST returns for various periods and taxpaying categories. Key points include:
1. The due dates for filing GSTR-3B for February to April 2020 periods for taxpayers with over Rs. 5 crores annual turnover have been extended to June 24, 2020. Reduced interest and late fees will apply till this date.
2. Taxpayers with over Rs. 1.5 crores to Rs. 5 crores turnover have till June 29 to June 30, 2020 to file GSTR-3B for February to April periods without interest or late fees.
3. Taxpayers with up to Rs. 1.5 crores turnover have
C K & Co Duedate for GST returns Notification No. 31/2020, 32/2020, 33/2020, 34/2020, 36/2020‐ Central Tax, dated 03.04.2020
Last date to avail Type of Assessee (Turnover Payment of Tax Sr No Tax period Due Date benefit of reduced Rate of Interest Late Fee Type of return bassed)* without Interest interest and late fee 9% if paid after 15 NIL till February 2020 20‐Mar‐2020 24‐Jun‐2020 4‐Apr‐2020 GSTR 3B day from due date 24/06/2020 9% if paid after 15 NIL till March 2020 20‐Apr‐2020 24‐Jun‐2020 5‐May‐2020 GSTR 3B Turnover of more than day from due date 24/06/2020 1 rupees 5 crores 9% if paid after 15 NIL till April 2020 20‐May‐2020 24‐Jun‐2020 4‐Jun‐2020 GSTR 3B day from due date 24/06/2020 NIL till May 2020 27‐Jun‐2020 rate of int 18% 27‐Jun‐2020 GSTR 3B 27/06/2020 NIL till February 2020 20‐Mar‐2020 29‐Jun‐2020 Nil 29‐Jun‐2020 GSTR 3B 29/06/2020 Turnover of more than NIL till 2 rupees 1.5 crores and up to March 2020 20‐Apr‐2020 29‐Jun‐2020 Nil 29‐Jun‐2020 29/06/2020 GSTR 3B rupees five crores NIL till April 2020 20‐May‐2020 30‐Jun‐2020 Nil 30‐Jun‐2020 GSTR 3B 30/06/2020 NIL till February 2020 20‐Mar‐2020 30‐Jun‐2020 Nil 15‐Jul‐2020 GSTR 3B 30/06/2020 NIL till 3 Turnover of up to rupees 1.5 March 2020 20‐Apr‐2020 3‐Jul‐2020 Nil 18‐Jul‐2020 GSTR 3B 03/07/2020 NIL till April 2020 20‐May‐2020 6‐Jul‐2020 Nil 24‐Jul‐2020 GSTR 3B 06/07/2020 12/07/2020 18% after due date 12‐Jul‐2020 NIL till due date GSTR 3B Turnover of less than rupees Depending on state 4 May 2020 5 14/07/2020 18% after due date 14‐Jul‐2020 NIL till due date GSTR 3B Depending on state
March, April and May All assessee who files GSTR 5 and for the quarter 30‐Jun‐2020 NA NA NIL till due date GSTR 1 1 ending 31st March, 2020,
Assessee registered under For the quarter ending 6 Section 10 Composition 15‐Jul‐2020 18% 7‐Jul‐2020 NIL till due date GSTR 4 31st March, 2020, Scheme
* Turnover means 1. For Feb and March 2020 return ‐ Turnover for 18‐19 to be considered 2. For April and May 2020 return ‐ Turnover for 19‐20 to be considered
