Due to multiple notification issued for providing the relaxation in the Interest / Late fees / Due date / Conditional date in filling of GST Returns. Recent Notification has removed certain condition which are attached earlier specially with Interest Rate. Therefore I am presenting a compliance chart for your ready reference -
DATES FOR GSTR 3B AND GSTR 1
(Updated with all Notification issued till 25th June’20)
Due Date of GSTR 3B
AGGREGATE TURNOVER IN THE PRECEDING FY MORE THAN RS.5.00 CRORE (> Rs 5 Cr)
|
Tax Period |
Turnover > Rs 5 Cr in FY |
Due Date |
Late Fee |
NIL Interest |
Interest 9% |
|
Feb-2020 |
FY 2018-19 |
20th Mar’20 |
NIL if GSTR 3B filled by 24th June’20 |
4th April’20 |
5th April to 24th June’20 |
|
Mar’20 |
FY 2018-19 |
20th Apr’20 |
5th May’20 |
6th May to 24th June’20 |
|
|
Apr’20 |
FY 2019-20 |
20th May’20 |
4th June’20 |
5th June to 24th June’20 |
|
|
May’20 |
FY 2019-20 |
27th June’20 |
No Such relief in Late Fees/ Interest has been given for this period |
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|
June’20 & July’20 |
FY 2019-20 |
20th of Next Month |
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Note – Big Relaxation for Interest - Benefit of Reduced Rate will be available till 24th June even if GSTR 3B not filled by 24th June. Earlier as per Circular 136 it is clarified that if the GSTR3B is furnished on or before 24th June 2020 then only the benefit of reduced rate is available. Otherwise full rate of interest (i.e. 18%) will be levy after the due date.
No Relaxation for late feesà If GSTR 3B not furnished by 24th June then full late fees will be levy from the expiry of the due date to till the date of filling (For e.g. if 3B for Feb’20 is furnished on 25th June’20 then Late fees would be from 21st March’20 to 30th June’20 i.e. for 97 days @ Rs 50/ Rs 20 as the case may be)
AGGREGATE TURNOVER IN THE PRECEEDING FY UPTO RS.5.00 CRORE
|
State Category:- Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep |
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|
Tax Period |
Turnover upto Rs 5 Cr in FY |
Due Date |
NIL Late Fees if return filed by |
Interest NIL till |
Interest @9% |
|
Feb-2020 |
FY 2018-19 |
22nd March’20 |
30th June, 2020 |
30th June, 2020 |
1st July to 30th Sep’20 |
|
Mar-2020 |
FY 2018-19 |
22nd April’20 |
3rd July, 2020 |
3rd July, 2020 |
4th July to 30th Sep’20 |
|
Apr-2020 |
FY 2019-20 |
22nd May’20 |
6th July, 2020 |
6th July, 2020 |
7th July to 30th Sep’20 |
|
May-2020 |
FY 2019-20 |
12th July’20 |
12th September, 2020 |
12th September, 2020 |
13th Sep to 30th Sep’20 |
|
Jun-2020 |
FY 2019-20 |
22nd July’20 |
23rd September, 2020 |
23rd September, 2020 |
24th Sep to 30th Sep’20 |
|
Jul-2020 |
FY 2019-20 |
22nd Aug’20 |
27th September, 2020 |
27th September, 2020 |
28th Sep to 30th Sep’20 |
|
Aug-2020 |
FY 2019-20 |
1st Oct’20 |
No Such Extension/ Relief for this period |
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Note:- Rate of Interest will be 18% from 01.10.2020 till the date on which tax n is deposited. In case return for the said month is not furnished before the late fees waiver date then late fees shall be payable from the due date of return till the date on which return is filed.
AGGREGATE TURNOVER IN THE PRECEEDING FY UPTO RS.5.00 CRORE
|
State Category:- Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi |
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|
Tax Period |
Turnover upto Rs 5 Cr in FY |
Due Date |
NIL Late Fees if return filed by |
Interest NIL till |
Interest @9% |
|
Feb-2020 |
FY 2018-19 |
24th March’20 |
30th June, 2020 |
30th June, 2020 |
1st July to 30th Sep’20 |
|
Mar-2020 |
FY 2018-19 |
24th April’20 |
5th July, 2020 |
5th July, 2020 |
6th July to 30th Sep’20 |
|
Apr-2020 |
FY 2019-20 |
24th May’20 |
9th July, 2020 |
9th July, 2020 |
10th July to 30th Sep’20 |
|
May-2020 |
FY 2019-20 |
14th July’20 |
15th September, 2020 |
15th September, 2020 |
16th Sep to 30th Sep’20 |
|
Jun-2020 |
FY 2019-20 |
24th July’20 |
25th September, 2020 |
25th September, 2020 |
26th Sep to 30th Sep’20 |
|
Jul-2020 |
FY 2019-20 |
24th Aug’20 |
29th September, 2020 |
29th September, 2020 |
30th Sep’20 |
|
Aug-2020 |
FY 2019-20 |
3rd Oct’20 |
No Such Extension/ Relief for this period |
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Note: - If Return is not furnished as per the above dates then Interest will be @ 18% from 01.10.2020 till the date on which return is filed. However late fees shall be payable from the due date of return till the date on which return is filed.
Waiver of late fees for GSTR 1
|
Tax Period |
Due Date |
Late Fees Waiver if return is furnished by |
|
Mar’20 |
11th Apr’20 |
10th July’20 |
|
Apr’20 |
11th May’20 |
24th July’20 |
|
May’20 |
11th June’20 |
28th July’20 |
|
Jun’20 |
11th July’20 |
5th August’20 |
|
Quarter ending Mar’20 |
30th Apr’20 |
17th July’20 |
|
Quarter ending June’20 |
31st July’20 |
3rd August’20 |
One time Relaxation in Late fees for defaulter in GSTR 3B
|
Tax Period |
GST Return |
Late Fees |
Return furnished |
|
July 2017 to Jan 2020 |
Nil GSTR 3B |
NIL |
between 01st July, 2020 to 30th September, 2020 |
|
July 2017 to Jan 2020 |
Other than NIL GSTR 3B |
Rs 500 |
Return furnished between 01st July, 2020 to 30th September, 2020 |
Disclaimer: The above chart is given for the knowledge purpose and before relying on the same please check the respective notifications/circular etc.
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