The government releases the GST return forms details which are mandated to be filed according to the due dates under GST mentioned in the attached notification. The submission and uploading of the returns are totally online. We have mentioned all the GST return filing due dates along with their respective associated GST forms such as GSTR 1, GSTR 3B, GSTR 4, GSTR 5, GSTR 6, GSTR 7, GSTR 8, GSTR 9, GSTR 9A, GSTR 9C in FY 2017-18, FY 2018-19 and FY 2019-20, etc.
GST/Indirect Tax Changes Due to Covid19 :
- “Those having the aggregate annual turnover less than Rs. 5 Crore the Last date can file GSTR-3B due in March, April and May 2020 by the last week of June 2020. No interest, late fee, and penalty to be charged. ”
- “Others can file returns due in March, April and May 2020 by last week of June 2020 but the same would attract reduced rate of interest @9 % per annum from 15 days after due date (current interest rate is 18 % per annum). No late fee and penalty to be charged, if complied before till 30th June 2020.”
- “Date for opting for composition scheme is extended till the last week of June, 2020. Further, the last date for making payments for the quarter ending 31st March, 2020 and filing of return for 2019-20 by the composition dealers will be extended till the last week of June, 2020. ”
- “Date for filing GST annual returns of FY 18-19, which is due on 31st March, 2020 is extended till the last week of June 2020.”
- “Due date for issue of notice, notification, approval order, sanction order, filing of appeal, furnishing of return, statements, applications, reports, any other documents, time limit for any compliance under the GST laws where the time limit is expiring between 20th March 2020 to 29th June 2020 shall be extended to 30th June 2020. ”
Time Table For Return Filing Due Dates :
The government announces GST return filing due dates from time to time in order to maintain taxation in line with respective clearance. Also, the main effort is to alert the taxpayers regarding the GST return filing due dates is to make them neglect any penalty or interest. Here we are offering GST due dates calendar for May 2020 for all the registered taxpayers under indirect tax regime to make them aware of the time period as of when to get their GST return filing done on time.
As GSTR 1 & GSTR 3B is to be filed every month, there is a greater need of getting regular updates/notification based on the GST due dates calendar for avoiding any interest and penalty. Also, there is GST CMP 08 for the composition scheme dealers but it has to be filed every quarter lowering down the need for regular updates on GST due date filing calendar.
|GST Return Form Name||Filing Period||Due Dates|
|GSTR 7||Monthly (March 2020 to May 2020)||30th June|
|GSTR 8||Monthly (March 2020 to May 2020)||30th June|
|GSTR 1 (T.O. more than 1.5 Crore)||Monthly (March 2020 to May 2020)||30th June|
|GSTR 1 (T.O. up to 1.5 Crore)||Quarterly||30th June|
|GSTR 6||Monthly (March 2020 to May 2020 )||30th June|
|GSTR 3B||Annual Turnover of more than INR 5 Cr in Previous FY – February to April 2020||24th June|
|GSTR 3B||Annual Turnover of more than INR 1.5 Cr to upto INR 5cr in Previous FY – February to March 2020||29th June|
|GSTR 3B||Annual Turnover of upto INR 1.5 Cr in Previous FY – February 2020||30th June|
|GSTR 5||Monthly (February 2020 to May 2020)||30th June|
|GSTR 5A||Monthly (February 2020 to May 2020)||30th June|
- “Extension of due dates for FORM GSTR-3B, GSTR 7 and GSTR 1 for the month of July 2019 to January 2020 till 24th March 2020 for registered persons having principal place of business in the Union territory of Ladakh.” Read Official Press.