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Due date of payment of GST for April 2020.

KINSHUK GANGULY (Judge at Calcutta High Court. ) (137 Points)

28 April 2020

Dear Friends,
Greetings !
Please let me know that for April 2020 GST liability payment due date is 20.05.2020. or any further notification has come in COVID 19 crisis.

Then please share the notification number for reference.

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10 Replies

CA Altamush Zafar (GST Consultant) (15961 Points)
Replied 28 April 2020

The due date of payment is still the same as is was before with ralaxations in late fees, and interest according to turnover

1 Like

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KINSHUK GANGULY (Judge at Calcutta High Court. ) (137 Points)
Replied 28 April 2020

But for march 2020 due date is 4.5.2020. without late fee. For April 2020...any changes or 20th of the succeeding Month.

1 Like

P-SAC (Partner) (152 Points)
Replied 28 April 2020

Dear Sir,

There no extension of due date for April 2020 GST return. However considering the future lockdown, the relaxation will be declared soon on state level.

If you are satisfied with above, please drop email to psandac @ gmail.com

1 Like

CA Altamush Zafar (GST Consultant) (15961 Points)
Replied 28 April 2020

@ kinshuk ganguly

Here is a misconception which lies in the industry. The due dates of Feb, march and april returns were never extended. Only relaxations are provided for late fees and interests. The relaxations varies according to turnovers. The relaxations also have a time limit that if the returns for the three months are not filed by a certain date no relaxations can be availed. So the due date are the same, the relaxations are also the same. they are not yet extended.

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KINSHUK GANGULY (Judge at Calcutta High Court. ) (137 Points)
Replied 28 April 2020

That means for April 2020 if preceding year turn over is more than 5cr..can pay by 5.06.2020 without paying interest.. please illustrate it.

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CA Altamush Zafar (GST Consultant) (15961 Points)
Replied 28 April 2020

Yes if GSTR-3B filed till 04.06.2020 no interest. If filed like for example 07.06.2020 then interest at 9% (relaxation by cutting rate to half) for 3 days. But if filed after 24.06.2020 then interest @ 18% from 20.05.2020 till the date of filing. For more clarifications you can send in private chat/message

Shivam RC (Student) (23683 Points)
Replied 28 April 2020

The Notifications which were issued on 03.04.2020 by the CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS ( CBIC ), were related to give relaxation to the Trade and Industry with the Late Fees levied under Section 47(1) of the CGST Act 2017 and INTEREST under Section 50(1) of the CGST Act 2017.

The Notifications used "Section 128 of the CGST Act 2017".

Section 128 of the CGST Act 2017 states that : "The Government may, by notification, waive in part or full, any penalty referred to in Section 122 or Section 123 or Section 125 or any LATE FEES referred to in Section 47 for such class of taxpayers and under such mitigating circumstances as may be specified therein on the recommendations of the Council."

Therefore, the DUE DATES have not been EXTENDED. What has happened is the Interest and Late Fees have been waived off/reduced.

Therefore, as per your query, the DUE DATE for filing FORM GSTR-3B for the month of APRIL 2020, is still "20.05.2020."

The only relaxation is with INTEREST & LATE FEES.

If your AGGREGATE TURNOVER EXCEEDS Rs. 5 Crore, then NO LATE FEES will be levied under Section 47(1) of the CGST Act 2017 if the Return is filed within 24.06.2020.

But note that Interest will be levied under Section 50(1) of the CGST Act 2017 but at a reduced Rate of "9% p.a." after the 15th day from the original due date ( i.e. in case of April it is 05.06.2020 till 24.06.2020 ).

CONCLUSION :

1). DUE DATE FOR FILING FORM GSTR-3B for the MONTH OF APRIL 2020 is :

"20th MAY, 2020 ( 20.05.2020 )."

2). DUE DATE OF FILING FORM GSTR-3B for the MONTH OF APRIL 2020 " WITHOUT LATE FEES & INTEREST " is :

" 04th JUNE, 2020 ( 04.06.2020 )."

3). DUE DATE FOR FILING FORM GSTR-3B for the MONTH OF APRIL 2020 " WITH INTEREST @ 9% p.a. BUT WITHOUT LATE FEES " is :

"24th June, 2020 ( 24.06.2020 )."

( KINDLY NOTE : If the Return is not filed within 24th June 2020, then INTEREST @ 18% p.a. will be calculated from the original due date i.e. from 21st May, 2020 till the date of filing the Return for the month of April 2020 ).

I hope it is clear now.

Regards,
Shivam RC.

3 Like

KINSHUK GANGULY (Judge at Calcutta High Court. ) (137 Points)
Replied 28 April 2020

Thanks..👍

Shivam RC (Student) (23683 Points)
Replied 29 April 2020

You're Welcome Sir...

2 Like

CA Arun Kumar Tiwari (CA in Practise) (445 Points)
Replied 26 May 2020

In case your total turnover under GST is less than Rs. 5 crore, then you can file GSTR-3B and pay tax by 30.06.2020 without any interest however if you have turnover of more than Rs. 5 crore then you can pay tax within 15 days of the due date and after that reduced rate of 9% interest shall be charged. [Notification No. 31/2020- Central Tax, dated 03.04.2020]