The Various Returns Due
Dates in GST (Goods and Service Tax) which are due monthly or quarterly or
yearly are extended in some cases by one month and in others by 3 months
depending upon Turnover.
Return
|
Turnover
|
Months/ Period
|
Regular Due Date
|
Revised Due Date
|
Interest
|
Late Fees & Penalty
|
GSTR-3B
|
Less than Rs.5
Crore
|
February
|
20-Mar-2020
|
Last week of
June 2020
|
No Interest
|
No Penalty
|
GSTR-3B
|
Less than Rs.5
Crore
|
March
|
20-Apr-2020
|
Last week of
June 2020
|
No Interest
|
No Penalty
|
GSTR-3B
|
Less than Rs.5
Crore
|
April
|
20-May-2020
|
Last week of
June 2020
|
No Interest
|
No Penalty
|
GSTR-3B
|
Less than Rs.5
Crore
|
May
|
20-Jun-2020
|
No Change
|
No change
|
No Change
|
GSTR-3B
|
More than Rs.5
Crore
|
February
|
20-Mar-2020
|
4-Apr-2020
|
9%
|
No Penalty
|
GSTR-3B
|
More than Rs.5
Crore
|
March
|
20-Apr-2020
|
5-May-2020
|
9%
|
No Penalty
|
GSTR-3B
|
More than Rs.5
Crore
|
April
|
20-May-2020
|
4-Jun-2020
|
9%
|
No Penalty
|
GSTR-3B
|
More than Rs.5
Crore
|
May
|
20-Jun-2020
|
No change
|
No change
|
No change
|
GSTR- 1
(Monthly)
|
More than
Rs.1.5 Crore
|
February
|
11-Mar-2020
|
Last week of June
2020
|
Not applicable
|
No Change
|
GSTR- 1
(Monthly)
|
More than
Rs.1.5 Crore
|
March
|
11-Apr-2020
|
Last week of
June 2020
|
Not applicable
|
No Change
|
GSTR- 1
(Monthly)
|
More than
Rs.1.5 Crore
|
April
|
11-May-2020
|
Last week of
June 2020
|
Not applicable
|
No Change
|
GSTR- 1
(Monthly)
|
More than
Rs.1.5 Crore
|
May
|
11-Jun-2020
|
Last week of
June 2020
|
Not applicable
|
No Change
|
GSTR-1
(Quarterly)
|
Less than
Rs.1.5 Crore
|
Jan – Mar 2020
|
30-Apr-2020
|
Last week of
June 2020
|
Not applicable
|
No Change
|
CMP-08
(Quarterly)
|
Composition
Scheme
|
Jan - Mar 2020
|
18-Apr-2020
|
Last week of
June 2020
|
No Interest
|
No Penalty
|
GSTR- 4 (Annual
Return)
|
Composition
Scheme
|
2019-20
|
30-Apr-2020
|
Last week of
June 2020
|
No Interest
|
No Penalty
|
GST Audit
|
More than Rs.5
Crore
|
2018-19
|
31-Mar-2020
|
30-Jun-2020
|
No Change
|
No Change
|
GST Annual
Return
|
More than Rs.2
Crore
|
2018-19
|
31-Mar-2020
|
30-Jun-2020
|
No Change
|
No Change
|
Government will issue a
notification as to provide actual revised due dates in staggered manner falling
under the last week of June 2020.
Above deadlines are as
per Press Release dated 24th March 2020, Subject to the subsequent notification
to be issued in this regard by GST department.
