New GST Filing Dates and allied changes in view of COVID-19 pandemic

Due to COVID-19 pandemic and challenges faced by taxpayers, Government has extended dates for GST filings. These are notified in Notifications 30/2020 to 36/2020 dated 03.04.2020 & 40/2020 dated 05.05.2020. Circular No. 136/06/2020-GST dated 3rd April, 2020 has been issued.

Legends are used for simplicity of understanding

ATaxpayers having aggregate turnover more than Rs. 5 Cr. in preceding FY  
BTaxpayers having aggregate turnover above Rs. 1.5 crores and upto Rs. 5 crores in preceding FY  
CTaxpayers having aggregate turnover of upto Rs. 1.5 crores in preceding FY  


Tax periodABC
Feb, 202024th June, 202029th June, 202030th June, 2020
March, 202024th June, 202029th June, 20203rd July, 2020
April, 202024th June, 202030th June, 202006th July, 2020

For the month of May, 2020

New GST Filing Dates and allied changes in view of COVID-19 pandemic
Group 1*Group 2**
Principal place of business is in State/UT of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, LakshadweepPrincipal place of business is in State/UT of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi

Note– Regular late fee shall be leviable form original due dates (i.e. 21st/23rd/25th of next month) if return is not filed within due dates as mentioned above

Interest liability for filing Form GSTR-3B

No Interest Liabilty if

New GST Filing Dates and allied changes in view of COVID-19 pandemic

NoteInterest is payable@ 18% from the end of respective original due date (i.e. 21st/23rd/25th of next month) till date of filing, if return not filed within new due dates as above

Illustration: – Calculation of interest for a registered person whose aggregate turnover in preceding financial year is above Rs. 5 Crore for delayed filing of return for the month of March, 2020 (due date of filing being 20.04.2020) may be illustrated as per the below Table:

S. No.Date of filing GSTR-3BNo. of days of delayWhether condition for reduced interest is fulfilled?Interest
220.05.202030YesZero interest for 15 days + interest rate @9% p.a. for 15 days
320.06.202061YesZero interest for 15 days + interest rate @9% p.a. for 46 days
424.06.202065YesZero interest for 15 days + interest rate @9% p.a. for 50 days
530.06.202071NoInterest rate @18% p.a. for 71 days (i.e. no benefit of reduced interest)

2. GSTR 1 FILING(Regular taxpayers)

Tax periodWaiver of late fee if return filed on or before
March, 202030.06.2020
April, 202030.06.2020
May, 202030.06.2020
Quarterly taxpayers Jan to March 202030.06.2020

3. Compliance for Composition taxpayers

Opt in for Composition in FY 2020-21- Normal Taxpayers wanting to opt for Composition should not file GSTR3B and GSTR 1 for any tax period of FY 2020-21 from any of the GSTIN on the associated PAN.

FormDetailsTax periodExtended Date
GST CMP-02 Intimation of opting to become a composition tax payer by persons registered as regular dealers2020-2130.06.2020
GST ITC-03Application for reversal of ITC claimed earlier in prescribed cases2019-20 (As on 31-3-2020) 31.07.2020
GST CMP-08Statement for payment of self-assessed taxJan to March 202007.07.2020
GSTR-4Quarterly return. Furnish details of outward supply of goods or services along with payment of tax.FY 2019-2015.07.2020

4. NRTP, ISD, TDS & TCS taxpayers

Sl. No.Return Type,FormTo be filed byTax PeriodExtended Date
1GSTR-5Non Resident TaxpayersMarch, April & May, 202030th June, 2020
2GSTR-6Input Service DistributorsMarch, April & May, 202030th June, 2020
3GSTR-7Tax Deductors at Source (TDS deductors)March, April & May, 202030th June, 2020
4GSTR-8Tax Collectors at Source (TCS collectors)March, April & May, 202030th June, 2020
New GST Filing Dates and allied changes in view of COVID-19 pandemic
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Kanhaiya Gautam

Practicing Chartered Accountant | Advisor to MSME and Start Ups for Business Development and Tax Planning | Statutory Compliance | GST Services provided Accounting Bookkeeping Tax Preparation Personal Tax Planning Tax Law Business Law