GST Return Due date Calendar from March to July, 2020

GST return due date

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 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

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

Tax period  Due DateNo Late Fee till
February, 202020-03-202024-06-2020
March, 202020-04-202024-06-2020
April, 202020-05-202024-06-2020
May, 202027-06-202027-06-2020
June, 202020-07-202020-07-2020
July, 202020-08-202020-08-2020

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 30th September, 2020 GST Interest at the rate of 9% p.a will be levied. That is,

ParticularRate of interest
For first 15 after due date0%
Till 24-06-20209%
After 24-06-202018%

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 DateNo Late Fee & interest till new date
February, 202022-03-202030-06-2020
March, 202022-04-202003-07-2020
April, 202022-05-202006-07-2020
May, 202012-07-202012-09-2020
June, 202022-07-202023-09-2020
July, 202022-08-202027-09-2020

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 30th September, 2020, interest at the rate of 18% will be applicable. That is,

ParticularRate of interest
Till New Date0%
Upto 30-09-20209%
After 30-09-202018%

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 DateNo Late Fee & interest till new date
February, 202024-03-202030-06-2020
March, 202024-04-202005-07-2020
April, 202024-05-202009-07-2020
May, 202014-07-202015-09-2020
June, 202024-07-202025-09-2020
July, 202024-08-202029-09-2020

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 30th September, 2020, interest at the rate of 18% will be applicable. That is,

ParticularRate of interest
New Date0%
Upto 30-09-20209%
After 30-09-202018%

Due date for opting Composition scheme in FY 2020-21

Form No.Extended Due Date
GST CMP-0230.06.2020
GST ITC-0331.07.2020

GST Return due date for Composition taxpayers

Form No.Due DateExtended Date
GST CMP-08 for Jan- March 202018-04-202007-07-2020
GSTR-430-04-202031-08-2020

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 ReturnOld DateNew Date
February, 202020-03-202020-03-2020
March, 202020-04-202031-08-2020
April, 202020-05-202031-08-2020
May, 202020-06-202031-08-2020
June, 202020-07-202031-08-2020
July, 202020-08-202031-08-2020

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

GST ReturnDue DateExtended Due Date
February, 202013-03-202031-08-2020
March, 202013-04-202031-08-2020
April, 202013-05-202031-08-2020
May, 202013-06-202031-08-2020
June, 202013-07-202031-08-2020
July, 202013-08-202031-08-2020

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

GST ReturnOld DateNew Date
February, 202010-03-202010-03-2020
March, 202010-04-202031-08-2020
April, 202010-05-202031-08-2020
May, 202010-06-202031-08-2020
June, 202010-07-202031-08-2020
July, 202010-08-202031-08-2020

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

GST ReturnOld DateNew Date
February, 202010-03-202010-03-2020
March, 202010-04-202031-08-2020
April, 202010-05-202031-08-2020
May, 202010-06-202031-08-2020
June, 202010-07-202031-08-2020
July, 202010-08-202031-08-2020
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The author of the above article is Riya Thawani.

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