Due Dates For Filing GST Returns Extended For Providing Relief To Normal Taxpayers (COVID-19) - Part 1

GST Due Dates Updates
  • By admin
  • 08.04.2020
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Due Dates For Filing GST Returns Extended For Providing Relief To Normal Taxpayers (COVID-19) - Part 1


Government has extended the due dates for GST filings, due to COVID-19 pandemic & tough challenges facing by the taxpayers. These notification are issued in Notification Number 30/2020 to 36/2020 dated 03-Apr-2020 under circular No. 136/06/2020-GST dated 03-Apr-2020

1. For Normal Taxpayers filing Form GSTR-3B
a. For all those taxpayers who are having aggregate turnover > Rs. 5 Cr. in the preceding Financial Year:

Tax periodLate fees waived if return filed on or before
Feb, 202024th June, 2020
March, 202024th June, 2020
April, 202024th June, 2020
May, 202027th June, 2020 (extended due date for filing)

b. For all those taxpayers who are having aggregate turnover of > Rs. 1.5 crores but upto Rs. 5 crores in the preceding Financial Year:

Tax periodLate fees waived if return filed on or before
Feb, 202029th June, 2020
March, 202029th June, 2020
April, 202030th June, 2020

c. For all those taxpayers who are having having aggregate turnover of upto Rs. 1.5 crores in the preceding Financial Year:

Return/Tax periodLate fees waived if return filed on or before
Feb, 202030th June, 2020
March, 202003rd July, 2020
April, 20206th July, 2020

d. For all those taxpayers who are having aggregate turnover of upto Rs. 5 Cr. in the preceding Financial Year:

Tax periodExtended date and no late fees if return filed on or beforePrincipal place of business is in State/UT of
May, 2020 Group 1 States/UTs12th July, 2020Tamil Nadu, Lakshadweep, Madhya Pradesh, Puducherry, Andaman and Nicobar Islands, Karnataka, Gujarat, Kerala, Chhattisgarh, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Goa, Maharashtra
May, 2020 Group 2 States/UTs14th July, 2020Uttar Pradesh, Himachal Pradesh, Sikkim, Uttarakhand, Delhi, Rajasthan, Punjab, Bihar, Haryana, Arunachal Pradesh, Assam, Manipur, Mizoram, Tripura, Meghalaya, Nagaland, Jharkhand, Chandigarh, Odisha, West Bengal, Jammu and Kashmir, Ladakh,

2. For Normal Taxpayers filing Form GSTR-1

Tax periodDue DateReturn filed without late fee on or before
March 202011.04.202030.06.2020
April 202011.05.202030.06.2020
May 202011.06.202030.06.2020
Quarterly taxpayers Jan to March 202030.04.202030.06.2020



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