Due to COVID-19 pandemic and challenges faced by taxpayers, Government has extended dates for GST filings.

GST-Dates-Extended

Normal Taxpayers filing Form GSTR-3B

a.Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY

Tax period Late fees waived if return filed on or before
Feb, 2020
24th June, 2020
March, 2020
24th June, 2020
April, 2020
24th June, 2020
May, 2020
27th June, 2020 (extended due date for filing)

b.Taxpayers having aggregate turnover of > Rs. 1.5 crores and upto Rs. 5 crores in preceding FY

Tax period Late fees waived if return filed on or before
Feb, 2020
29th June, 2020
March, 2020
29th June, 2020
April, 2020
30th June, 2020

c.Taxpayers having aggregate turnover of upto Rs. 1.5 crores in preceding FY

Return/Tax period Late fees waived if return filed on or before
Feb, 2020
30th June, 2020
March, 2020
03rd July, 2020
April, 2020
6th July, 2020

d.Taxpayers having aggregate turnover of upto Rs. 5 Cr. in preceding FY

Tax period Extended date and no late fees if return filed on or before Principal place of business is in State/UT of
May, 2020 Group 1 States/UTs
12th July, 2020
Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep
May, 2020 Group 2 States/UTs
14th July, 2020
Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi

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