GST important Due dates for Financial year 2019-20

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 Form	Applicability	Periodicity of GSTR filing	Default due date of filing GSTR	Default 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.	Quarterly	13th of the next month	20th/22nd/24th of next month along with GSTR-3B (as applicable)
GSTR-1 (Monthly)	Detail of outward supplies of taxable goods or services fro taxpayers with Annual Turnover above Rs. 1.5 Cr.	Monthly	11th of the next month	20th/22nd/24th of next month along with GSTR-3B (as applicable)
GSTR-2	Detail of inward supply of taxable goods or Services (with ITC claim)	Monthly	15th of the next month (Currently filing of this return is suspended)	NA
GSTR-3	Finalization of outward & inward supplies along with payment of tax	Monthly	20th of the next month (Currently filing of this return is suspended)	NA
GSTR-3B	Simple Return to be filed for payment of GST (Currently filing of GSTR-2 & GSTR-3 is suspended, hence GSTR-3B is in use)	Monthly	20th (if turnover exceed 5cr. in previous FY) / 22nd (if turnover below 5cr. for "x" category of states) / 24th (if turnover below 5cr. for "Y" category of states) of the next month	20th/22nd/24th of next month along with GSTR-3B (as applicable)
GSTR-4	GST Return for Taxpayers under compounding scheme	Annually (w.e.f FY 19-20)	30th April of next FY	18th of next month along with form CMP-08 (on quarterly basis)
GSTR-5	GST Return for Non-Resident Taxable person.	Monthly	20th of the next month	20th of next month along with GSTR-5
GSTR-5A	GST Return for internet service provider and OIDAR (online information and database access or retrieval	Monthly	20th of the next month	20th of next month along with GSTR-5A
GSTR-6	GST Return for Input Service Distributor	Monthly	13th of the next month	13th of next month along with GSTR-6
GSTR-7	GST Return for authorities deducting tax at source (TDS)	Monthly	10th of the next month	10th of next month along with GSTR-7
GSTR-8	Details of supplies effected through e-commerce operator and the amount of tax collected	Monthly	10th of the next month	10th of next month along with GSTR-8
GSTR-9	Annual GST return for a normal taxpayer.	Annually	31st December of next financial year	NA
GSTR-9A	Simplified Annual Return for taxable person under compounding scheme.	Annually	31st December of next financial year	NA
GSTR-9B	Annual Return for E-commerce operator.	Annually	31st December of next financial year	NA
GSTR-9C	Annual 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.	Annually	31st December of next financial year	NA
GSTR-10	Final Return when registration is cancelled or surrendered	Only Once	Within 3 months of the date of cancellation or date of cancellation order, whichever is later.	NA
GSTR-11	Statement of inward supply by persons having Unique Identification number  and claiming Refund	Monthly	28th 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 October 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)   GSTR-9 & 9C	For Feb & march-20: Extended to 31st August 2020   Due date for filing GSTR-9 & GSTR-9C for FY 2019-20 is also extended to 31-3-2021

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.

 

• 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:-

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.