Table of Contents
EXTENDED DUE DATE SCHEDULE FOR GST RETURNS TILL JUNE 2020 MONTH
As you aware that Due Dates extended for providing relief to taxpayers in view of COVID-19 pandemic, Below is the schedule for GST RETURNS
Related Topic:
GST Returns Due Dates for GTSR 1 and GSTR 3b
GSTR 3B Due date for following Turnover Categories
| For Month | TO >5CR* | <5CR BUT >1.5 CR | TO<1.5 cr |
| `Feb 2020 | 24th June 2020 | 29th June 2020 | 30th June 2020 |
| March 2020 | 24th June 2020 | 29th June 2020 | 3rd July 2020 |
| April 2020 | 24th June 2020 | 30th June 2020 | 6th July 2020 |
| May 2020 | 27th June 2020 | 12th July 2020 | 12th July 2020 |
| June 2020 ( Original due dt) | 20th/22th/24th July | 20th/22th/24th July | 20th/22th/24th July |
* Note– For 5cr above Turnover, If return filed after 15 days of Original due date then 9% interest levy on Net tax payable
GSTR 1- Monthly
| GSTR 1- Monthly | Due date For All Monthly |
| For Month | |
| Feb 2020 ( Original due dt) | 11th March 2020 |
| March 2020 | 30th June 2020 |
| April 2020 | 30th June 2020 |
| May 2020 | 30th June 2020 |
| June 2020 (Original due dt) | 11th July 2020 |
GSTR 1- Quaterly
| For Quarter | Due date For All Quaterly |
| Jan to March 2020 | 30th June 2020 |
| April to June 2020 | 31st July 2020 |
FOR COMPOSITION DEALERS
| Return | Period | Due date |
| GST CMP-08 | Jan to March 2020 | 07.07.2020 |
| GST CMP-08 ( Original Due dt) | April to June 2020 | 18.07.2020 |
| GSTR-4 return | FY 2019-20 | 15.07.2020 |
GSTR 7 Monthly – TDS RETURN
| For Month | For All Monthly |
| Feb 2020 | 10th March 2020 |
| March 2020 | 30th June 2020 |
| April 2020 | 30th June 2020 |
| May 2020 | 30th June 2020 |
What about Rule 36(4)?
Proviso inserted to Rule 36(4) w.e.f. 31.03.2020 – Temparary relaxation provided by Goverment
As per proviso inserted to rule 36(4), no adjustment is required to be made while filing GSTR-3B for the month of Feb 2020 to Aug 2020. However, a cumulative adjustment for the entire period of Feb 2020 to Sep 2020 shall be required to be made while filing GSTR-3B for the month of Sep 2020. Although its a good relief in the though time of Indian economy although the same is temporary as the entire adjustment is required to be made in Sep 2020.
Related Topic:
Due Date Compliance Calendar JULY 2021
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