GST Return Due date Calendar from March to July, 2020

GST Return filing dates has been changed from time to time by the CBIC to provide the relief to Tax payers in this COVID-19. This article contains GST Return Due date Calendar from March to July, 2020 for GSTR-1, GSTR 3b, GSTR 4, GSTR 5, GSTR 5A, GSTR 6, GSTR 7 and GSTR 8. Please note due dates has not been changed for all the GST returns, some relaxation related to late fee and interest payment are given by the CBIC.

GSTR-1 : GST Return for Outward Supplies

Tax Period	Due date	No Late Fee till
March, 2020	11-04-2020	10-07-2020
April, 2020	11-05-2020	24-07-2020
May, 2020	11-06-2020	28-07-2020
June, 2020	11-07-2020	05-08-2020
Jan. to March, 2020	30-04-2020	17-07-2020
April to June,  2020	31-07-2020	03-08-2020

GSTR 3B Due Dates for Turnover more than Rs 5 Crore

Tax period	Due Date	No Late Fee till
February, 2020	20-03-2020	24-06-2020
March, 2020	20-04-2020	24-06-2020
April, 2020	20-05-2020	24-06-2020
May, 2020	27-06-2020	27-06-2020
June, 2020	20-07-2020	20-07-2020
July, 2020	20-08-2020	20-08-2020

Late Fee: GST Return for the month of February, March and April, 2020 filed after 24-06-2020 till 30-09-2020, the maximum late fee will be Rs 500. However, zero late fee will be charged in case of NIL GSTR 3B till 30th September 2020.

GST Return for the month of May, June and July, 2020 filed after due date but till 30-09-2020, the maximum late fee will be Rs 500. However, zero late fee will be charged in case of NIL GSTR 3B till 30th September 2020.

Check: GST Interest Calculator

Interest: Interest on GST will be nil for first 15 days after the due date. For remaining days till 30^th September, 2020 GST Interest at the rate of 9% p.a will be levied. That is,

Particular	Rate of interest
For first 15 after due date	0%
Till 24-06-2020	9%
After 24-06-2020	18%

Read Also: Late Fee only Rs 500 for businesses turnover more than 5 crore

GSTR 3B Due Dates for Turnover  less than Rs 5 Crore

1. For states – Chhattisgarh, MP, Gujarat, Daman and Diu, Dadra and Nagar Haveli, Maharashtra, Karnataka, Goa, Lakshadweep, Kerala, TN, Puducherry, Andaman and Nicobar Islands, Telangana and Andhra Pradesh

Tax period	Due Date	No Late Fee & interest till new date
February, 2020	22-03-2020	30-06-2020
March, 2020	22-04-2020	03-07-2020
April, 2020	22-05-2020	06-07-2020
May, 2020	12-07-2020	12-09-2020
June, 2020	22-07-2020	23-09-2020
July, 2020	22-08-2020	27-09-2020

Late Fee: GST Return filed after New date but till 30-09-2020, the maximum late fee will be Rs 500. However, zero late fee will be charged in case of NIL GSTR 3B till 30-09-2020.

Interest: Interest on GST will be NIL till new dates. However, GST interest @9% p.a will be levied for remaining days till 30-09-2020. After 30^th September, 2020, interest at the rate of 18% will be applicable. That is,

Particular	Rate of interest
Till New Date	0%
Upto 30-09-2020	9%
After 30-09-2020	18%

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

2. For states- Jammu and Kashmir, Laddakh, Himachal Pradesh, Punjab, Chandigarh, Uttarakhand, Haryana, Delhi, Rajasthan, UP, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha

Tax period	Due Date	No Late Fee & interest till new date
February, 2020	24-03-2020	30-06-2020
March, 2020	24-04-2020	05-07-2020
April, 2020	24-05-2020	09-07-2020
May, 2020	14-07-2020	15-09-2020
June, 2020	24-07-2020	25-09-2020
July, 2020	24-08-2020	29-09-2020

Late Fee: GST Return filed after New date but till 30-09-2020, the maximum late fee will be Rs 500. However, zero late fee will be charged in case of NIL GSTR 3B till 30-09-2020.

Interest: Interest on GST will be NIL till new dates. However, GST interest @9% p.a will be levied for remaining days till 30-09-2020. After 30^th September, 2020, interest at the rate of 18% will be applicable. That is,

Particular	Rate of interest
New Date	0%
Upto 30-09-2020	9%
After 30-09-2020	18%

Due date for opting Composition scheme in FY 2020-21

Form No.	Extended Due Date
GST CMP-02	30.06.2020
GST ITC-03	31.07.2020

GST Return due date for Composition taxpayers

Form No.	Due Date	Extended Date
GST CMP-08 for Jan- March 2020	18-04-2020	07-07-2020
GSTR-4	30-04-2020	31-08-2020

Read Also: Apply for Composition Scheme in GST for FY 2020-21

GST Return Due date of GSTR -5 and GSTR 5A

GSTR -5 is for Non-Resident Taxpayers and GSTR 5A is for Non-Resident OIDAR Service Provider.

GST Return	Old Date	New Date
February, 2020	20-03-2020	20-03-2020
March, 2020	20-04-2020	31-08-2020
April, 2020	20-05-2020	31-08-2020
May, 2020	20-06-2020	31-08-2020
June, 2020	20-07-2020	31-08-2020
July, 2020	20-08-2020	31-08-2020

GST Return due date for Input Service Distributors : GSTR -6

GST Return	Due Date	Extended Due Date
February, 2020	13-03-2020	31-08-2020
March, 2020	13-04-2020	31-08-2020
April, 2020	13-05-2020	31-08-2020
May, 2020	13-06-2020	31-08-2020
June, 2020	13-07-2020	31-08-2020
July, 2020	13-08-2020	31-08-2020

GSTR -7 for  Tax Deducted at Source (TDS deductors)       

GST Return	Old Date	New Date
February, 2020	10-03-2020	10-03-2020
March, 2020	10-04-2020	31-08-2020
April, 2020	10-05-2020	31-08-2020
May, 2020	10-06-2020	31-08-2020
June, 2020	10-07-2020	31-08-2020
July, 2020	10-08-2020	31-08-2020

GSTR -8 for Tax Collected at Source (TCS collectors)     

GST Return	Old Date	New Date
February, 2020	10-03-2020	10-03-2020
March, 2020	10-04-2020	31-08-2020
April, 2020	10-05-2020	31-08-2020
May, 2020	10-06-2020	31-08-2020
June, 2020	10-07-2020	31-08-2020
July, 2020	10-08-2020	31-08-2020

The author of the above article is Riya Thawani.

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