With the increasing spread of COVID-19 and for the ease and benefit of the tax-payers the GST Department, Govt. of India has introduced several notifications, delaying the due date of filing of various returns.
This step has been taken keeping in mind that it would not be possible for the taxpayers to file their Tax Returns as India currently is going through a Complete Lockdown.
The following table shows the old due dates along with the revised due dates.
| Sr. No. | Return | Turnover | Months/Period | Regular Due Date | Revised Due Date | Interest | Late Fees & Penalty |
| 1 | GSTR-3B | Less than Rs.5 Crore | February | 20/03/2020 | Last week of June 2020 | No Interest | No Penalty |
| Less than Rs.5 Crore | March | 20/04/2020 | Last week of June 2020 | No Interest | No Penalty | ||
| Less than Rs.5 Crore | April | 20/05/2020 | Last week of June 2020 | No Interest | No Penalty | ||
| Less than Rs.5 Crore | May | 20/06/2020 | No Change | No change | No Change | ||
| More than Rs.5 Crore | February | 20/03/2020 | 04/04/2020 | 9% | No Penalty | ||
| More than Rs.5 Crore | March | 20/04/2020 | 05/05/2020 | 9% | No Penalty | ||
| More than Rs.5 Crore | April | 20/05/2020 | 04/06/2020 | 9% | No Penalty | ||
| More than Rs.5 Crore | May | 20/06/2020 | No change | No change | No change | ||
| 2 | GSTR- 1(Monthly) | More than Rs.1.5 Crore | February | 11/03/2020 | Last week of June 2020 | Not applicable | No Change |
| More than Rs.1.5 Crore | March | 11/04/2020 | Last week of June 2020 | Not applicable | No Change | ||
| More than Rs.1.5 Crore | April | 11/05/2020 | Last week of June 2020 | Not applicable | No Change | ||
| More than Rs.1.5 Crore | May | 11/06/2020 | Last week of June 2020 | Not applicable | No Change | ||
| 3 | GSTR-1 (Quarterly) | Less than Rs.1.5 Crore | Jan – Mar 2020 | 30/04/2020 | Last week of June 2020 | Not applicable | No Change |
| 4 | CMP-08(Queerly) | Composition Scheme | Jan- Mar 2020 | 18/4/2020 | Last week of June 2020 | No Interest | No Penalty |
| 5 | GSTR- 4(Annual Return) | Composition Scheme | 2019-20 | 30/04/2020 | Last week of June 2020 | No Interest | No Penalty |
| 6 | GST Audit | More than Rs.5 Crore | 2018-19 | 31/03/2020 | 30/06/2020 | No Change | No Change |
| 7 | GST Annual Return | More than Rs.2 Crore | 2018-19 | 31/03/2020 | 30/06/2020 | No Change | No Change |