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 24th June, interest will be applicable at 9% for the period between ‘due date without interest’ up to 24th June 2020.

($) After 30th 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 30th 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 30th 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:
GST Due Dates Chart – February to August 2020
Cloud-based Accounting Software Review: Zoho Books vs QuickBooks Online
Recommendations in the 40th GST Council meeting
Personal Monthly Accounting – A guide to record and optimise your savings