Owing to the difficulties faced by taxpayers due to Covid-19, the Indian Govt. had earlier undertaken relief measures in April 2020 by way of providing relaxations in the last dates for undertaking various GST compliances.
In view thereof, this month i.e. June 2020 is very crucial, since almost all the compliances for which relief was given in the past needs to be complied within this month otherwise penal consequences (interest/late fee) may be entailed.
GST COMPLIANCE CALENDAR FOR JUNE 2020 ARE AS UNDER:
| Turnover (in INR) | Period | Revised due date* |
| GSTR-3B | ||
| Upto 1.5 Cr
|
Feb-20 | 30-Jun-20 |
| Mar-20 | 03-Jul-20 | |
| Apr-20 | 06-Jul-20 | |
| More than 1.5 Cr but upto 5 Cr
|
Feb-20 | 29-Jun-20 |
| Mar-20 | 29-Jun-20 | |
| Apr-20 | 30-Jun-20 | |
| More than 5 Cr
|
Feb-20 | 24 June 2020 (with interest @9% for the period post 15 days from the actual due date till the date of filing of return) |
| Mar-20 | 24 June 2020 (with interest @9% for the period post 15 days from the actual due date till the date of filing of return) | |
| Apr-20 | 24 June 2020 (with interest @9% for the period post 15 days from the actual due date till the date of filing of return) | |
| Upto 5 Cr | May-20 | 12 July 2020/14 July 2020 |
| More than 5 Cr | May-20 | 27-Jun-20 |
| GSTR-1 | ||
| Upto 1.5 Cr | March, April & May 2020 | 30-Jun-20 |
| More than 1.5 Cr | March, April & May 2020 | 30-Jun-20 |
| GSTR-5 | ||
| – | February, March, April & May 2020 | 30-Jun-20 |
| GSTR-6 | ||
| – | March, April & May 2020 | 30-Jun-20 |
| GSTR-7 | ||
| – | March, April & May 2020 | 30-Jun-20 |
| GSTR-8 | ||
| – | March, April & May 2020 | 30-Jun-20 |
| LUT (RFD-11) | ||
| – | FY 2020-21 | 30-Jun-20 |
| Composition Dealer Forms | ||
| – | CMP-02 for FY 2020-21 | 30-Jun-20 |
| – | CMP-08 for Qtr. Jan to March 2020 | 07-Jul-20 |
| – | GSTR-4 for Qtr. Jan to March 2020 | 15-Jul-20 |
| Refund claims | ||
| – | Various periods where the due date was falling between 20 March 2020 to 29 June 2020 | 30-Jun-20 |
| * The due dates were NOT extended per se but relaxation was provided from levy of interest and late fee for the given period. | ||
Rishi Prajapati, Indirect Taxes Manager at DBC advises all the taxpayers to gear up for a month which is going to be full of deadlines and tax compliances. We all need to be attentive so that we may not end up missing deadlines and paying penal charges.
We at D. Batra & Co., can help you and your business complete all their GST Compliances on time. Click here to know more.