GST Due Date Extension - COVID-19

The Central Board of Indirect Taxes and Customs, through various notifications published on 24th June 2020, announced multiple relief measures. These include extensions of due dates for filing returns in Form GSTR-3B and Form GSTR-1, reduction or waiver of late fees, and a reduction in the interest rate. This article provides a comprehensive overview of these relief measures.

Extended Due Dates for Filing GST Returns in Form GSTR-3B

According to notification nos. 52/2020 and 54/2020-Central Tax dated 24th June 2020, the due dates for filing GST returns in Form GSTR-3B for the period from February 2020 to August 2020 have been extended. The details are tabulated below:

Type of taxpayer	Tax period	Notified due date
Taxpayer with a total turnover of more than INR 5 Crores in the previous financial year	February 2020	24th June 2020
March 2020	24th June 2020
April 2020	24th June 2020
Taxpayer with a total turnover up to INR 5 Crores in the previous financial year and principal place of business in specified States or Union Territories:	February 2020	30th June 2020
March 2020	3rd July 2020
April 2020	6th July 2020
May 2020	12th September 2020
June 2020	23rd September 2020
July 2020	27th September 2020
August 2020	1st October 2020
Taxpayer with a total turnover up to INR 5 Crores in states/UTs not covered above:	February 2020	30th June 2020
March 2020	5th July 2020
April 2020	9th July 2020
May 2020	15th September 2020
June 2020	25th September 2020
July 2020	29th September 2020
August 2020	3rd October 2020

Learn more about due date extensions for compliance.

Extension of Dates for Filing GST Returns in Form GSTR-1

Notification no. 53/2020-Central Tax also introduces interesting measures regarding the filing of GST returns in Form GSTR-1. The Government has waived late fees if the GSTR-1 return is filed within certain dates. The table below outlines the specific periods:

Form GSTR-1 (Monthly)	Form GSTR-1 (Quarterly)
Tax period	Dates till which late fee is waived	Tax period	Dates till which late fee is waived
March 2020	10th July 2020	January to March 2020	17th July 2020
April 2020	24th July 2020	April to June 2020	3rd August 2020
May 2020	28th July 2020
June 2020	5th August 2020

Understand the GSTR-1 filing fees better.

Reduction/Waiver of Late Fees

Notification no. 52/2020-Central Tax has reduced or waived late fees for filing delays in Form GSTR-3B for the tax period from July 2017 to January 2020, under the following conditions:

Particulars	Late Fees
For taxpayers with a tax liability	INR 250 per return
For taxpayers with NIL tax liability	NIL

This benefit is available for pending returns filed between 1st July 2020 and 30th September 2020.

Learn more about GST return filing and pricing.

Implementation of Reduced Interest Rates

Per notification no. 51/2020-Central Tax dated 24th June 2020, the Government has announced reduced interest rates as follows:

Type of taxpayer	Tax period	Rate of interest
Taxpayer with more than INR 5 Crores turnover in the last financial year	February 2020	0% for the first 15 days from the due date and 9% thereafter till 24th June 2020.
March 2020
April 2020
Taxpayer with up to INR 5 Crores turnover in specific states/UTs:	February 2020	0% till 30th June 2020, 9% till 30th September 2020
March 2020	0% till 3rd July 2020, 9% till 30th September 2020
April 2020	0% till 6th July 2020, 9% till 30th September 2020
May 2020	0% till 12th September 2020, 9% till 30th September 2020
June 2020	0% till 23rd September 2020, 9% till 30th September 2020
July 2020	0% till 27th September 2020, 9% till 30th September 2020
Taxpayer with up to INR 5 Crores turnover in other states/UTs:	February 2020	0% till 30th June 2020, 9% till 30th September 2020
March 2020	0% till 5th July 2020, 9% till 30th September 2020
April 2020	0% till 9th July 2020, 9% till 30th September 2020
May 2020	0% till 15th September 2020, 9% till 30th September 2020
June 2020	0% till 25th September 2020, 9% till 30th September 2020
July 2020	0% till 29th September 2020, 9% till 30th September 2020

Secure compliance with the latest GST notifications to avoid penalties.

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Frequently Asked Questions

Common questions about GST Due Date Extension.

Form GSTR-3B is a monthly self-declaration return that taxpayers need to file for reporting their total tax liability for a particular tax period. It is an important compliance requirement under the Goods and Services Tax (GST) regime.

The due dates for filing GSTR-3B were extended by the government to provide relief to taxpayers during the COVID-19 pandemic. This extension aimed to reduce the compliance burden on businesses affected by lockdowns and disruptions caused by the pandemic.

No, the extension of due dates for filing GSTR-3B is not uniform for all taxpayers. The extension varies based on the total turnover of the taxpayer in the previous financial year and the state or union territory where their principal place of business is located.

The total turnover of the taxpayer in the previous financial year is a crucial factor in determining the extended due dates for filing GSTR-3B. Taxpayers with a turnover above INR 5 crores have different due dates compared to those with a turnover up to INR 5 crores.

The government has reduced or waived the late fees payable for the delay in filing GSTR-3B for the tax periods from July 2017 to January 2020. The waiver or reduction depends on whether the taxpayer has a tax liability or not, and the pending returns must be filed between July 1, 2020, and September 30, 2020.

The government has notified a reduced rate of interest for delayed payment of tax through GSTR-3B. The reduced rate varies based on the tax period and the total turnover of the taxpayer in the previous financial year. For specific tax periods, the interest rate is 0% up to a certain date and 9% thereafter till September 30, 2020.

While the due dates for filing GSTR-1 have not been extended, the government has waived the late fees for furnishing the return in GSTR-1 if it is filed within specific dates. The waiver period varies depending on the tax period and whether the taxpayer files monthly or quarterly GSTR-1.

The reliefs in the form of extension of due dates, reduction/waiver of late fees, and reduction of interest rates were introduced by the government to ease the compliance burden on taxpayers during the COVID-19 pandemic. These measures aimed to provide relaxations and support businesses facing operational and financial challenges due to the pandemic.

The reliefs mentioned in the article are specific to the tax periods from February 2020 to August 2020. The government may consider extending these reliefs or introducing new measures depending on the evolving situation and the need for continued support to taxpayers.

Taxpayers can refer to the official notifications issued by the Central Board of Indirect Taxes and Customs (CBIC) for detailed information on the reliefs. Additionally, they can consult with tax professionals or visit the official GST portal for clarifications and updates regarding these measures.