GST Return Due date calendar for August 2020

GST return due date

Keeping in view the preventive measures taken to contain the spread of Novel Coronavirus (COVID-19) and the difficulties being faced by the GST taxpayer, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes & Customs, has extended the GST due date for Filing GST Return.

A. GSTR 3b due date for Taxpayers having aggregate turnover more than Rs. 5 Crore in preceding FY

Tax periodDue DateNo interest payable tillInterest payable @ 9% from & tillInterest payable @ 18% from
Feb, 202020th March, 20204th April, 20205th April to 24th June, 202025th June, 2020
March, 202020th April, 20205th May, 20206th May to 24th June, 202025th June, 2020
April, 202020th May, 20204th June, 20205th June to 24th June, 202025th June, 2020
May, 202027th June, 2020 (extended date for filing)27th June, 2020—28th June, 2020
June, 202020th July, 2020–––
July, 202020th August, 2020–––

Read Also: GST Input Tax Credit (ITC) Set-off Rules – Simplified with examples

B. GSTR 3b due date for Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group A)

Group A States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep

Tax periodDue DateNo interest payable tillInterest payable @ 9% from & tillInterest payable @ 18% from
Feb, 202022nd March, 202030th June, 20201st July to 30th Sept., 20201st Oct., 2020
March, 202022nd April, 20203rd July, 20204th July to 30th Sept., 20201st Oct., 2020
April, 202022nd May, 20206th July, 20207th July to 30th Sept., 20201st Oct., 2020
May, 202012th July, 2020 (extended date for filing)12th Sept., 202013th Sept to 30th Sept., 20201st Oct., 2020
June, 202022nd July, 202023rd Sept., 202024th Sept to 30th Sept., 20201st Oct., 2020
July, 202022nd August, 202027th September, 202028 Sep-30 Sep 202001.10.2020 to till actual date of deposit of Tax

Read Also: GST Return Due date Calendar from March to July, 2020

C. GSTR 3b due date for Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group B)

Group B States:  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  

Tax periodDue DateNo interest payable tillInterest payable @ 9% from & tillInterest payable @ 18% from
Feb, 202024th March, 202030th June, 20201st July to 30th Sept., 20201st Oct., 2020
March, 202024th April, 20205th July, 20206th July to 30th Sept., 20201st Oct., 2020
April, 202024th May, 20209th July, 202010th July to 30th Sept., 20201st Oct., 2020
May, 202014th July, 2020 (extended date for filing)15th Sept., 202016th Sept to 30th Sept., 20201st Oct., 2020
June, 202024th July, 202025th Sept., 202026th Sept to 30th Sept., 20201st Oct., 2020
July, 202024th August, 202029th Sept., 202030th Sept., 20201st Oct., 2020

D. Late Fee Relief to Normal Taxpayers filing Form GSTR-3B

i) Taxpayers having aggregate turnover more than Rs. 5 Cr. in preceding FY

Tax periodLate fees waived if return filed on or before
Feb, 202024th June, 2020
March, 202024th June, 2020
April, 202024th June, 2020
May, 202030th September, 2020 (Interest is NIL for the first 15 days, 9% after 15 days till 24th June and 18% thereafter)
June, 202030th September, 2020 (Interest is NIL for the first 15 days, 9% after 15 days till 24th June and 18% thereafter)
July, 202030th September, 2020 (Interest is NIL for the first 15 days, 9% after 15 days till 24th June and 18% thereafter)

Read Also: EVC Option for GST Return enabled for companies from notified date

ii) Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY

Tax periodLate fees waived if return filed on or before (For Group A States)*Late fees waived if return filed on or before (For Group B States)*
Feb, 202030th June, 202030th June, 2020
March, 202003rd July, 202005th July, 2020
April, 202006th July, 202009th July, 2020
May, 202012th Sept., 202015th Sept., 2020
June, 202023rd Sept., 202025th Sept., 2020
July, 202027th Sept., 202029th Sept., 2020
StatesGroup A- Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, LakshadweepGroup B- 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

Kindly note: Taxpayers who are yet to file Form GSTR-3B for any month(s) from July, 2017 till Jan., 2020, can now file Form GSTR-3B from 1st July, 2020 till 30th Sept., 2020, without any late fee, for those months in which they did not have any tax liability. However, for the months they had a tax liability, their late fee is capped at Rs 500 per return.

Read Also: GST Return filing SMS Filing of Nil statement from 1st July : CBIC

iii) Late Fee Relief to Normal Taxpayers filing Form GSTR-1

Tax PeriodDue dateNo Late Fee till
March, 202011-04-202010-07-2020
April, 202011-05-202024-07-2020
May, 202011-06-202028-07-2020
June, 202011-07-202005-08-2020
Jan. to March, 202030-04-202017-07-2020
April to June,  202031-07-202003-08-2020

Kindly note: If the Form GSTR-3B and Form GSTR-1 for the period mentioned in Tables above is not filed by the notified dates, late fee will become payable from the due dates for these GST return.

E. Compliances for Composition taxpayers

Form No.Compliance ParticularsDue Date (New)  
GST CMP-081st Quarter – April to June 2020         18-07-2020
GST CMP-082nd Quarter – July to September 2020          18-10-2020
GSTR-4The yearly return for 2019-20 shall be required to be filed in Form GSTR 4  31-08-2020

Read Also: Composition Scheme under GST- Question and Answers

F. Non Resident Tax Payers, ISD, TDS & TCS Taxpayers

– (for the month of March, April, May, June & July 2020)

Form No.Compliance ParticularsDue DateDue Date (New)  
  GSTR -5Non-Resident Taxpayers       20th of succeeding month           31.08.2020
  GSTR -6Input Service Distributors    13th of succeeding month31.08.2020
  GSTR -7Tax Deductors at Source   (TDS deductors)        10th of succeeding month31.08.2020
  GSTR -8Tax Collectors at Source (TCS collectors)           10th of succeeding month31.08.2020

G. Extension of validity period of E-way Bills (EWB)

The validity of E-way bills (EWBs), generated on or before 24th March, 2020, and whose validity expiry date lies on or after 20th March, 2020, is deemed to have been extended till 31st August, 2020.

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The author of the above article is CS Lalit Rajput, Partner at Xcede Consultech LLP.
Email id: [email protected]

Disclaimer:The article or blog or post (by whatever name) in this website is based on the writer’s personal views and interpretation of Act. The writer does not accept any liabilities for any loss or damage of any kind arising out of information and for any actions taken in reliance thereon. 
Also, www.babatax.com and its members do not accept any liability, obligation or responsibility for author’s article and understanding of user.

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