Extended Due Date for GST Return due to COVID Outbreak

Due Date for filing GST Return:-

 
This article intends to provide Due Date for filing GST Return’s for February, 2020 and onwards along with Interest and Late Fees leviable thereon considering the changes due to outbreak of COVID 19.
 

GSTR-1 (Details of outward supplies)

As per Section 37 of CGST Act, 2017 GSTR-1 has to be filed on or before the 10th day of succeeding month. However, from the advent of GST Act this time limit is extended by various notifications. The latest notification is for the period of March, 2020 to September, 2020.
As per,
Notification No. 33/2020 – Central Tax (henceforth called 33/2020-CT);
Notification No. 27/2020 – Central Tax (henceforth called 27/2020-CT );
Notification No. 45/2019 – Central Tax (henceforth called 45/2019-CT ):
Time limit for GSTR-1 for the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year is as follows:

Similarly, as per
Notification No. 33/2020 – Central Tax (henceforth called 33/2020-CT);
Notification No. 28/2020 – Central Tax (henceforth called 28/2020-CT );
Notification No. 46/2019 – Central Tax (henceforth called 46/2019-CT ):
Time limit for GSTR-1 for registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year has been extended to:

GSTR-3B (Summary of outward & inward supplies and payment of tax)

As per
Notification No. 36/2020 – Central Tax (henceforth called 36/2020-CT);
Notification No. 32/2020 – Central Tax(henceforth called 32/2020-CT);
Notification No. 31/2020 – Central Tax(henceforth called 31/2020-CT);
Notification No. 29/2020 – Central Tax (henceforth called 29/2020-CT):
Time limit for GSTR-3B for the registered persons having aggregate turnover of up to 5 crore rupees in the preceding financial year whose principal place of business is in specified states# is as follows:

Aggregate Turnover: more than Rs. 1.5 Crore and up to Rs. 5 Crore

Aggregate Turnover: up to Rs. 1.5 Crore

For other registered persons in these states, the time limit would be 20th day of succeeding month.
#Specified states include 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
For other registered persons in these states,

Aggregate Turnover: More than Rs. 5 Crore

 
For more information on late fee levied for delay in filing of GST Return: Visit Late Fee levied for delay in filing GST Return
For more information on interest liability on late Payment of GST: Visit Interest levied on late payment of GST