GST important Due dates for Financial year 2019-20

GST Due dates Taxation

GST important Due dates for Financial year 2019-20

(A) Default Due date for filing of GST return and Default due date for payment of GST (From 01-04-2019 to 31-03-2020)

Please refer the table given below, wherein default due date for filing of GST returns is specified along with default due date for payment of GST for each category of taxpayer. Please be informed that these default due dates are extended frequently hence we need to be updated about extended due dates for filing GST return and for payment of GST.

In the absence of any special remark in notification, If due date of filing of that return (along with which GST was to be paid) is extended then due date of payment is GST is also deemed to be extended to the same date unless separate dates are specified for payment or for calculation of interest. 

GST Return FormApplicabilityPeriodicity of GSTR filingDefault due date of filing GSTRDefault Due date for payment of GST
GSTR-1 (Quartely)Detail of outward supplies of taxable goods or services for taxpayers with Annual Turnover upto Rs. 1.5 Cr.Quarterly10th of the next month20th of next month along with GSTR-3B
GSTR-1 (Monthly)Detail of outward supplies of taxable goods or services fro taxpayers with Annual Turnover above Rs. 1.5 Cr.Monthly10th of the next month20th of next month along with GSTR-3B
GSTR-2Detail of inward supply of taxable goods or Services (with ITC claim)Monthly15th of the next month (Currently filing of this return is suspended)NA
GSTR-3Finalization of outward & inward supplies along with payment of taxMonthly20th of the next month (Currently filing of this return is suspended)NA
GSTR-3BSimple Return to be filed for payment of GST (Currently filing of GSTR-2 & GSTR-3 is suspended, hence GSTR-3B is in use)Monthly20th of the next month20th of next month along with GSTR-3B
GSTR-4GST Return for Taxpayers under compounding schemeAnnually (w.e.f FY 19-20) 30th April of next FY18th of next month along with form CMP-08 (on quarterly basis)
GSTR-5GST Return for Non-Resident Taxable person.Monthly20th of the next month20th of next month along with GSTR-5
GSTR-5AGST Return for internet service provider and OIDAR (online information and database access or retrieval Monthly20th of the next month20th of next month along with GSTR-5A
GSTR-6GST Return for Input Service DistributorMonthly13th of the next month13th of next month along with GSTR-6
GSTR-7GST Return for authorities deducting tax at source (TDS)Monthly10th of the next month10th of next month along with GSTR-7
GSTR-8Details of supplies effected through e-commerce operator and the amount of tax collectedMonthly10th of the next month10th of next month along with GSTR-8
GSTR-9Annual GST return for a normal taxpayer.Annually31st December of next financial yearNA
GSTR-9ASimplified Annual Return for taxable person under compounding scheme.Annually31st December of next financial yearNA
GSTR-9BAnnual Return for E-commerce operator.Annually31st December of next financial yearNA
GSTR-9CAnnual Return for taxpayers whose annual turnover exceeds Rs  2 crores during the financial year and is required to get their accounts audited and file a copy of audited annual accounts and reconciliation statement.Annually31st December of next financial yearNA
GSTR-10Final Return when registration is cancelled or surrenderedOnly OnceWithin 3 months of the date of cancellation or date of cancellation order, whichever is later.NA
GSTR-11Statement of inward supply by persons having Unique Identification number  and claiming RefundMonthly28th of the month following the month for which statement is filed.NA
NOTE:- These are default due dates for GST return filing and GST payment, which may be extended by notifications.

(B) Extended Due date for Filing GST Return and Extended due date for payment of GST for the period from 01-04-2019 to 31-03-2020.

Only extended due dates of GST returns are given below and if due date of any return is not extended then default due dates as given above shall apply.

In the absence of any special remark in notification, If due date of filing of that return (along with which GST was to be paid) is extended then due date of payment is GST is also deemed to be extended to the same date unless separate dates are specified for payment or for calculation of interest. 

GST Return form Extended Due Dates for filing GST return without late fee and payment of GST without interest
GSTR-1   (Monthly: Turnover more than 1.5 crores)

April-19 to Feb-20 : 11th of the next month

March-20  =10th July 2020 

GSTR-1   (Quartely: Turnover upto 1.5 crores)

Apr to June-19 = 31st July 2019

July to Sept-19 = 31st Oct. 2019

Oct to Dec.-19 = 31st Jan 2020

Jan to Mar-20 = 17th July 2020

GSTR-3B (where aggregate turnover exceeds Rs. 5 cr. in previous FY)

Jan-20 = 20th Feb 20

Feb-20 = 24th June 20 (but without interest payment of GST is allowed only upto 4th April 20)

March-20 =24th June 20 (but without interest payment of GST is allowed only upto 5th June 20)

 GSTR-3B ( for taxpayers of ‘category X” state where aggregate turnover upto Rs. 5 cr. in previous FY)

Jan-20 =22nd Feb 20

Feb-20 = 30th June 20

March-20 = 3rd July 20

 GSTR-3B ( for taxpayers of ‘category Y” state where aggregate turnover upto Rs. 5 cr. in previous FY)

Jan-20 =24th Feb 20

Feb-20 = 30th June 20

March-20 = 5th July 20

 GSTR-4 (annually)  Fy 2019-20 = 31st Aug 20 (payment is done through CMP -08 filing of which for Q4 of 2019-20 is extended upto 7th July 2020)

 GSTR-5 (monthly) For Feb & march-20: Extended to 31st August 2020
 GSTR-5A (monthly) For Feb & march-20: Extended to 31st August 2020

 GSTR-6   (Monthly) For Feb & march-20: Extended to 31st August 2020
GSTR-7 (Monthly)

Oct -2018 to July 2019: Extended to 31st august 2019

For Feb & march-20: Extended to 31st August 2020

 GSTR-8   (Monthly) For Feb & march-20: Extended to 31st August 2020

GST payment is done along with GSTR-3B, CMP-08(for com, GSTR-5, GSTR-5A, GSTR-6, GSTR-7 & GSTR-8 please refer extended due dates for these GST returns for extended due date for payment of GST.

Note:- Category X’ State/UTs are: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union Territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

‘Category Y’ State/UTs are: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

(C) Applicable interest on late payment of GST for FY 2019-20.

GST payment is done along with GSTR-3B, CMP-08, GSTR-5, GSTR-5A, GSTR-6, GSTR-7 & GSTR-8 please refer extended due dates for these GST returns for extended due date for payment of GST. GSTR-We should make timely payment of GST within due dates as mentioned above because Interest is payable on late payment of GST at following rates:-

  • Where GST is paid after due date :- Interest @18% p.a.
  • Where Excess ITC/reduction Claimed : Interest @24% p.a.

Interest on late payment of GST is calculated on day to day basis starting from the next day after due date to the date of actual payment.

But interest rate is relaxed to 9% p.a. if payment is done within the period specified in the table given below and if payment is not done even in this period that normal interest rate of 18% p.a. shall apply after that.

GST Retuns for Payment of GST only 9% p.a interest if payment is made upto
GSTR-3B (where aggregate turnover exceeds Rs. 5 cr. in previous FY) Feb-20 =24-06-20
March-20 = 24-6-20

 GSTR-3B ( for taxpayers of ‘category X” state/UTs where aggregate turnover upto Rs. 5 cr. in previous FY) Feb-20 =30-09-20
March-20 = 30-09-20
 GSTR-3B ( for taxpayers of ‘category Y” state/UTs where aggregate turnover upto Rs. 5 cr. in previous FY) Feb-20 =30-09-20
March-20 = 30-09-20

(D) Late fee for filing of GST return FY 2019-20

Note:  (1) Normal Late fees for filing GST Returns is as follows:-

  • Rs. 200 per day of delay (‘100 for SGST and 100 for CGST’ OR ‘200 for IGST’)
  • Rs. 100 per day of delay for taxpayers having Nil tax liability for the month. (’50 for SGST and 50 for CGST’ OR ‘100 for IGST’)

(This is subject to maximum limit of Rs. 5000 but maximum limit for delay in filing GSTR-9 is 0.25% of turnover for that financial year)

(2) If GST return is filed within extended due date as mentioned in part (B) above then Late fees for filing GST return is completely waived off.

(3) Reduced Late fees for filing GST Returns is as follows:-CBIC has notified reduced amount of late fees for a delay in filing some GST returns (GSTR-1, GSTR-3B, GSTR-4, GSTR-5, GSTR5A & GSTR-6) for a temporary period (still continues) as a relief measure for businesses having difficulties using GST portal. But the reduced fee is not applicable for GSTR-7, GSTR-8, GSTR-5A & GSTR-9. normal late fee will apply for these cases. Reduced late fee is as follows:

  • Rs. 50 per day of delay
  • Rs. 20 per day of delay for taxpayers having Nil tax liability for the month.

Reduced late fees as given above is applicable to following returns if these are filed after extended due dates (please note that no late fee is applicable if return is filed within extended due dates) reference notification for reduction is late fee is given in this table:-

Sl no GST returns Return Period Applicabilityof Late fee Link to Notification
1 GSTR-1 July 2017 onwards Reduced Late fee** 4/2018
GSTR-1 if filed between 22nd Dec 2018 to 31st Mar 2019 July 2017 -September 2018 Waived off completely** 75/2018
GSTR-1 for some regions July 2019 Waived off completely for taxpayers in certain districts of the flood-affected States and all districts of J&K 41/2019
2 GSTR-3B July 2017 -September 2017 Waived off completely**
Condition to be satisfied:If the date of filing was before 22nd December 2018
28/2017 and 50/2017
October 2017 onwards Reduced Late fee**
Condition to be satisfied:If the date of filing was before 22nd December 2018
64/2017
GSTR-3B was yet to be filed by those who submitted TRAN-1 on GST portal, but could not file it by 27 Dec 2017 October 2017-April 2018 Waived off completely**Condition to be satisfied:

 

Such registered persons have filed the declaration in FORM GST TRAN-1 on or before the 10th May 2018 and the return in FORM GSTR-3B for each of such months, on or before the 31st May 2018

22/2018
GSTR-3B submission made but not filed due to a technical glitch October 2017 only Waived off completely** 41/2018
GSTR-3B if filed between 22nd Dec 2018 to 31st Mar 2019 July 2017 -September 2018 Waived off completely** 76/2018
GSTR-3B if filed beyond 31st March 2019 July 2017 -September 2018 Reduced Late fee** 76/2018
GSTR-3B October 2018 onwards Reduced Late fee** 76/2018
3 GSTR-4 July 2017 onwards Reduced Late fee** 73/2017
GSTR-4 filed within due date, but late fee erroneously levied on GST portal October 2017 to December 2017 Waived off completely** 41/2018
GSTR-4 if filed between 22nd Dec 2018 to 31st Mar 2019 July 2017 -September 2018 Waived off completely** 77/2018
GSTR-4 if filed beyond 31st Mar 2019 July 2017 -September 2018 Reduced Late fee** 77/2018
GSTR-4 October 2018 onwards Reduced Late fee** 73/2017
4 GSTR-5 July 2017 onwards Reduced Late fee** 5/2018
5 GSTR-5A July 2017 onwards Reduced Late fee** 6/2018
GSTR-5A Returns for July 2017 onwards filed on or after 7th Mar 2018 Full Late fee applicable^ 13/2018
6 GSTR-6 July 2017 onwards Reduced Late fee**
No late fees for the delay in filing a Nil return
7/2018
GSTR-6 filed between the period 1st January 2018-23rd January 2018 For any tax period prior to January 2018 Completely waived off** 41/2018
GSTR-6 July 2019 Waived off completely for for taxpayers in certain districts of the flood-affected States and all districts of J&K 41/2019

Note;-The late fee waiver for GSTR-1 for the period July 2017 to November 2019, further extended till 17th January 2020 from 10th January 2020.

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