GST Return Filing due date from February to July 2020
- GSTR-3B Due Date notified in 31&32/2020 amended by 51&52/2020:-
| Turnover in Previous Year | Month | No Late Fee upto | No Interest upto | 9% Interest upto |
| February-2020 | 24-June-2020 | 04-April-2020 | 24-June-2020 | |
| More than 5 Crores | March-2020 | 24-June-2020 | 05-May-2020 | 24-June-2020 |
| April-2020 | 24-June-2020 | 04-June-2020 | 24-June-2020 | |
| May-2020 | 27-June-2020 | 27-June-2020 | – | |
| June-2020 | 20-June-2020 | 20-June-2020 | – | |
|
Upto 5 Crores (Group-A States) |
Month | No Late Fee upto/No Interest upto | 9% Interest upto | |
| February-2020 | 30-June-2020 |
30-September-2020 |
||
| March-2020 | 03-July-2020 | |||
| April-2020 | 06-July-2020 | |||
| May-2020 | 12-September-2020 | |||
| June-2020 | 23-September-2020 | |||
| July-2020 | 27-September-2020 | |||
|
Upto 5 Crores (Group-B States) |
February-2020 | 30-June-2020 |
30-September-2020 |
|
| March-2020 | 05-July-2020 | |||
| April-2020 | 09-July-2020 | |||
| May-2020 | 15-September-2020 | |||
| June-2020 | 25-September-2020 | |||
| July-2020 | 29-September-2020 | |||
| GSTR
GSTR-1 Due date 53/2020 overriding 33/2020 |
Month | No Late fee upto | Quarter | No Late fee upto |
| February-2020 | 30-June-2020 |
January’20 to March’20 |
17-July-2020 |
|
| March-2020 | 10-July-2020 | |||
| April-2020 | 24-July-2020 |
April’20 to June’20 |
03-August-2020 |
|
| May-2020 | 28-July-2020 | |||
| June-2020 | 05-August-2020 |
- Composition Scheme :-
| Form GST CMP – 08 | January to March Quarter | Extended to 07-Jul-2020 |
| Form GSTR – 4 | FY 2019-20 | Extended to 15-Jul-2020 |
| Form GST CMP – 02 | FY 2020-21 | Extended to 30-Jun-2020 |
| Form GST ITC – 03 | FY 2020-21 | Extended to 31-Jul-2020 |
- GSTR-3B due date for August 2020 has been extended to 01-Oct-2020 (for Group-A states) and 03-Oct-2020 (for Group-B states)
- Late fee for GSTR-3B Return from July’2017 to July’2020 is captioned to 500/- if there is any tax liability
Group-A — Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman and Diu, Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep.
Group-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.
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