May 18th 2020 | By C.A. Satinder Kumar Saini and Adv. Shitij Saini
As we all are aware that lockdown 4.0 will be implemented from 18.05.2020. It is amply clear that this lockdown will be different from the earlier lockdowns. We are expecting that all businesses will resume with certain restrictions. As all businesses will be resuming soon, therefore, it is important to note that we all have to comply with our GST Compliances.
In light of the above background, we are providing for your quick and ready reference the revised due dates of filing of GST Returns.
FORM GSTR – 1 DUE DATES |
||
| Class of Registered Person | Tax Period | Due Date for filing of return without payment of penalty |
| Taxpayers having an aggregate turnover of more than rupees 1.5 crores in the preceding financial year | March, April, May 2020 | 30th June 2020 |
| Taxpayers having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year | Quarterly | 30th June 2020 |
FORM GSTR – 3B DUE DATES |
||
| Class of Registered Person | Tax Period | Due Date for filing of return without payment of late fee |
| Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year | February, March and April, 2020 | 24th June 2020 |
| Taxpayers having an aggregate turnover of more than rupees 1.5 crores and up to rupees five crores in the preceding financial year | February and March, 2020
April, 2020 |
29th June,2020
30th June, 2020 |
| Taxpayers having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year | February, 2020
March, 2020 April, 2020 |
30th June, 2020
3rd July,2020 6th July 2020 |
Furthermore, it is important to note that the Central Board of Indirect Taxes & Customs vide Notification No 41/2020 – Central Tax dated 05.05.2020 also extended the due date of furnishing of FORM GSTR – 9/9C for the Financial Year 2018-19. Now the due date of filing of return FORM GSTR – 9 is 30th September, 2020.