Extension of Tax Saving Instrument Deadline due to COVID-19 - "You Still have time to save on your Taxes"
Due to COVID-19 pandemic and challenges faced by taxpayers, GSTR Filing Dates extended by Government. These are notified in Notifications 30/2020 to 36/2020 dated 03.04.2020. Circular No. 136/06/2020-GST dated 3rd April, 2020 has been issued.
1. Normal Taxpayers filing Form GSTR-3B a.Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY
Tax period Late fees waived if return filed on or before Feb, 2020 24th June, 2020 March, 2020 24th June, 2020 April, 2020 24th June, 2020 May, 2020 27th June, 2020 (extended due date for filing)
b.Taxpayers having aggregate turnover of > Rs. 1.5 crores and upto Rs. 5 crores in preceding FY
Tax period Late fees waived if return filed on or before Feb, 2020 29th June, 2020 March, 2020 29th June, 2020 April, 2020 30th June, 2020
c.Taxpayers having aggregate turnover of upto Rs. 1.5 crores in preceding FY
Return/Tax period Late fees waived if return filed on or before Feb, 2020 30th June, 2020 March, 2020 03rd July, 2020 April, 2020 6th July, 2020
d.Taxpayers having aggregate turnover of upto Rs. 5 Cr. in preceding FY
Tax period Extended date and no late fees if return filed on or before Principal place of business is in State/UT of May, 2020 Group 1 States/UTs 12th July, 2020 Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep May, 2020 Group 2 States/UTs 14th July, 2020 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
2.Normal Taxpayers filing Form GSTR-1 Tax period Due Date Waiver of late fee if return filed on or before March 2020 11.04.2020 30.06.2020 April 2020 11.05.2020 30.06.2020 May 2020 11.06.2020 30.06.2020 Quarterly taxpayers Jan to March 2020 30.04.2020 30.06.2020
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