GST Due Dates Chart – February to August 2020

A plethora of notifications have been issued for extension of due dates for filing GSTR 3B and GSTR 1.

Notifications 51/2020- Central Tax, 52/2020- Central Tax, 53/2020-Central Tax 54/2020-Central Tax dated 24th June 2020 and Notification 57/2020-Central Tax dated 30th June 2020 have been issued in this regard.

The following charts will give you a summary of all these due dates.

Before reading the chart, taxpayers need to be classified based on the following criteria:

a. Taxpayers having turnover greater than or up to 5 crores

b. State in which the taxpayer is registered (principal place of business is located)

Taxpayers having aggregate turnover > 5 crores in the preceding financial year

GSTR 3B

*Even if it is filed between after 24^th June, interest will be applicable at 9% for the period between ‘due date without interest’ up to 24^th June 2020.  

($) After 30^th September, late fees at normal rates from original due date. 

Taxpayers having aggregate turnover up to 5 crores in the preceding financial year

GSTR 3B

A. Principal place of business is in the States of 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 

($) After 30^th September, late fees at normal rates from original due date. 

B. Principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi 

($) After 30^th September, late fees at normal rates from the original due date. 

Due Dates for GSTR 1

Month/ Quarter	Dates
March 2020	10th July 2020
April 2020	24th July 2020
May 2020	28th July 2020
June 2020	5th August 2020
January to March 2020	17th July 2020
April to June 2020	3rd August 2020

If GSTR 1 for the respective tax periods is filed beyond these dates, the late fee will be applicable at normal rates from the original due dates. 

The entire summary of all due dates is available for download on the following link: