With the various notifications being released by the CBIC, confusion has arisen amongst masses as to when is the last date for filing GST Returns.
In a recent notification released by the CBIC, further relief has been provided to taxpayers to file their pending GSTR-1 Returns.
We have tried to provide clarity on the same and have prepared the following table giving important details containing the latest announced last dates and late fee payment applicability.
| Turnover greater than 5 crores |
Tax Period |
Last Date for Filing GSTR-3B
(A) |
Late Fee Applicability |
Last Date for filing GSTR-1 |
| February | 24th June 2020 | Late fee shall be applicable from original due date if filed after date mentioned in (A). | Original Date | |
| March | 24th June 2020 | Late fee shall be applicable from original due date if filed after date mentioned in (A). | 10th July 2020 | |
| April | 24th June 2020 | Late fee shall be applicable from original due date if filed after date mentioned in (A). | 24th July 2020 | |
| May | 27th June 2020 | No Change | 28th July 2020 | |
| June | No Change | No Change | 05th Aug 2020 | |
| Turnover less than 5 crores | February | 30th June- For States A & States B | NA if filled before date mentioned in (A) | Monthly: No change
Quarterly: 17th July 2020 |
| March | States A: 3rd Jul
States B: 5th Jul |
NA if filled before date mentioned in (A) | Monthly: 10th July 2020
Quarterly: 17th July 2020 |
|
| April | States A: 6th Jul States B: 9th Jul | NA if filled before date mentioned in (A) | Monthly: 24th July 2020
Quarterly: 03rd Aug 2020 |
|
| May | States A: 12th Sep
States B: 15th Sep |
NA if filled before date mentioned in (A) | Monthly: 28th July 2020
Quarterly: 03rd Aug 2020 |
|
| June | States A: 23rd Sep States B: 25th Sep | NA if filled before date mentioned in (A) | Monthly: 05th Aug 2020
Quarterly: 03rd Aug 2020 |
|
| July | States A: 27th Sep States B: 29th Sep | NA if filled before date mentioned in (A) | No Change | |
|
To find out the Category of your state please refer to the table at the end |
||||
GST Manager at DBC, believes that this is the last chance provided to the taxpayers to save themselves from penalty and advise them to file their pending GST Returns at the earliest.
D. Batra & Co., can help you with all your GST Compliances. Click here to know more.
| STATE | CATEGORY | STATE | CATEGORY |
| Andaman and Nicobar Islands | STATES A | Ladakh | STATES B |
| Andhra Pradesh | STATES A | Lakshadweep Islands | STATES A |
| Arunachal Pradesh | STATES B | Madhya Pradesh | STATES A |
| Assam | STATES B | Maharashtra | STATES A |
| Bihar | STATES B | Manipur | STATES B |
| Chandigarh | STATES B | Meghalaya | STATES B |
| Chhattisgarh | STATES A | Mizoram | STATES B |
| Dadra & Nagar Haveli | STATES A | Nagaland | STATES B |
| Daman & Diu | STATES A | Odisha | STATES B |
| Delhi | STATES B | Puducherry | STATES A |
| Goa | STATES A | Punjab | STATES B |
| Gujarat | STATES A | Rajasthan | STATES B |
| Haryana | STATES B | Sikkim | STATES B |
| Himachal Pradesh | STATES B | Tamil Nadu | STATES A |
| Jammu & Kashmir | STATES B | Telangana | STATES A |
| Jharkhand | STATES B | Tripura | STATES B |
| Karnataka | STATES A | Uttar Pradesh | STATES B |
| Kerala | STATES A | Uttarakhand | STATES B |
| West Bengal | STATES B | ||