| Return/ Intimation | Class of Persons whose turnover for/Description | States | Tax Period | Due date | Relaxed date | Date within which return to be filed for Nil interest | Interest | Latefee | |
|---|---|---|---|---|---|---|---|---|---|
| 1 | GSTR 3B | FY 18-19 > 5Cr | All | Feb 2020 | 20th March 2020 | 24th June 2020 | 4th April 2020 | 9% p.a. if filed between 5th April 2020 to 24th June 2020 (proportionate no. of days) If filed after 24th June 2020 - 18% p.a. from 21st March 2020 | Nil if filed within 24th June 2020 If filed after 24th June 2020 - Rs.50/- or Rs.20/- per day from 21st March 2020 till the date of filing |
| 1 | GSTR 3B | FY 18-19 > 5Cr | All | March 2020 | 20th April 2020 | 24th June 2020 | 5th May 2020 | 9% p.a. if filed between 6th May 2020 to 24th June 2020 (proportionate no. of days) If filed after 24th June 2020 - 18% p.a. from 21st April 2020 | Nil if filed within 24th June 2020 If filed after 24th June 2020 - Rs.50/- or Rs.20/- per day from 21st April 2020 till the date of filing |
| 1 | GSTR 3B | FY 19-20 > 5Cr | All | April 2020 | 20th May 2020 | 24th June 2020 | 4th June 2020 | 9% p.a. if filed between 5th June 2020 to 24th June 2020 (proportionate no. of days) If filed after 24th June 2020 - 18% p.a. from 21st May 2020 | Nil if filed within 24th June 2020 If filed after 24th June 2020 - Rs.50/- or Rs.20/- per day from 21st May 2020 till the date of filing |
| 1 | GSTR 3B | FY 19-20 > 5Cr | All | May 2020 | 27th June 2020 | NA | Same as due date | As usual | As usual |
| 1 | GSTR 3B | FY 18-19 > 1.5 Cr and <= 5 Cr | 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 or Lakshadweep | Feb 2020 | 22nd March 2020 | 29th June 2020 | NA | If filed after 29th June 2020 - 18% p.a. from 23rd March 2020 till the date of filing | If filed after 29th June 2020 - Rs.50/- or Rs.20/- per day from 23rd March 2020 till the date of filing |
| 1 | GSTR 3B | FY 18-19 > 1.5 Cr and <= 5 Cr | 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 or Lakshadweep | March 2020 | 22nd April 2020 | 29th June 2020 | NA | If filed after 29th June 2020 - 18% p.a. from 23rd April 2020 till the date of filing | If filed after 29th June 2020 - Rs.50/- or Rs.20/- per day from 23rd April 2020 till the date of filing |
| 1 | GSTR 3B | FY 19-20 > 1.5 Cr and <= 5 Cr | 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 or Lakshadweep | April 2020 | 22nd May 2020 | 30th June 2020 | NA | If filed after 30th June 2020 - 18% p.a. from 23rd May 2020 till the date of filing | If filed after 30th June 2020 - Rs.50/- or Rs.20/- per day from 23rd May 2020 till the date of filing |
| 1 | GSTR 3B | FY 19-20 > 1.5 Cr and <= 5 Cr | 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 or Lakshadweep | May 2020 | 12th July 2020 | Same as due date | NA | As usual | As usual |
| 1 | GSTR 3B | FY 18-19 > 1.5 Cr and <= 5 Cr | Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi, | Feb 2020 | 24th March 2020 | 29th June 2020 | NA | If filed after 29th June 2020 - 18% p.a. from 25th March 2020 till the date of filing | If filed after 29th June 2020 - Rs.50/- or Rs.20/- per day from 25th March 2020 till the date of filing |
| 1 | GSTR 3B | FY 18-19 > 1.5 Cr and <= 5 Cr | Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi, | March 2020 | 24th April 2020 | 29th June 2020 | NA | If filed after 29th June 2020 - 18% p.a. from 25th April 2020 till the date of filing | If filed after 29th June 2020 - Rs.50/- or Rs.20/- per day from 25th April 2020 till the date of filing |
| 1 | GSTR 3B | FY 19-20 > 1.5 Cr and <= 5 Cr | Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi, | April 2020 | 24th May 2020 | 30th June 2020 | NA | If filed after 30th June 2020 - 18% p.a. from 25th May 2020 till the date of filing | If filed after 30th June 2020 - Rs.50/- or Rs.20/- per day from 25th May 2020 till the date of filing |
| 1 | GSTR 3B | FY 19-20 > 1.5 Cr and <= 5 Cr | Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi, | May 2020 | 14th July 2020 | Same as due date | NA | As usual | As usual |
| 1 | GSTR 3B | FY 18-19 <= 1. 5 Cr | 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 or Lakshadweep | Feb 2020 | 22nd March 2020 | 30th June 2020 | NA | If filed after 30th June 2020 - 18% p.a. from 23rd March 2020 till the date of filing | If filed after 30th June 2020 - Rs.50/- or Rs.20/- per day from 23rd March 2020 till the date of filing |
| 1 | GSTR 3B | FY 18-19 <= 1. 5 Cr | 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 or Lakshadweep | March 2020 | 22nd April 2020 | 3rd July 2020 | NA | If filed after 3rd July 2020 - 18% p.a. from 23rd April 2020 till the date of filing | If filed after 3rd July 2020 - Rs.50/- or Rs.20/- per day from 23rd April 2020 till the date of filing |
| 1 | GSTR 3B | FY 19-20 <= 1. 5 Cr | 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 or Lakshadweep | April 2020 | 22nd May 2020 | 6th July 2020 | NA | If filed after 6th July 2020 - 18% p.a. from 23rd May 2020 till the date of filing | If filed after 6th July 2020 - Rs.50/- or Rs.20/- per day from 23rd May 2020 till the date of filing |
| 1 | GSTR 3B | FY 19-20 <= 1. 5 Cr | 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 or Lakshadweep | May 2020 | 12th July 2020 | Same as due date | NA | As usual | As usual |
| 1 | GSTR 3B | FY 18-19 <= 1. 5 Cr | Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi, | Feb 2020 | 24th March 2020 | 30th June 2020 | NA | If filed after 30th June 2020 - 18% p.a. from 25th March 2020 till the date of filing | If filed after 30th June 2020 - Rs.50/- or Rs.20/- per day from 25th March 2020 till the date of filing |
| 1 | GSTR 3B | FY 18-19 <= 1. 5 Cr | Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi, | March 2020 | 24th April 2020 | 3rd July 2020 | NA | If filed after 3rd July 2020 - 18% p.a. from 25th April 2020 till the date of filing | If filed after 3rd July 2020 - Rs.50/- or Rs.20/- per day from 25th April 2020 till the date of filing |
| 1 | GSTR 3B | FY 19-20 <= 1. 5 Cr | Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi, | April 2020 | 24th May 2020 | 6th July 2020 | NA | If filed after 6th July 2020 - 18% p.a. from 25th May 2020 till the date of filing | If filed after 6th July 2020 - Rs.50/- or Rs.20/- per day from 25th May 2020 till the date of filing |
| 1 | GSTR 3B | FY 19-20 <= 1. 5 Cr | Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi, | May 2020 | 14th July 2020 | Same as due date | NA | As usual | As usual |
| 2 | GSTR 1 | Monthly Filers | All | Feb 2020 | 11th March 2020 | No change | NA | NA | As usual |
| 2 | GSTR 1 | Monthly Filers | All | March 2020 | 11th April 2020 | 30th June 2020 | NA | NA | If filed after 30th June 2020 - Rs.50/- or Rs.20/- per day from 12th April 2020 till the date of filing |
| 2 | GSTR 1 | Monthly Filers | All | April 2020 | 11th May 2020 | 30th June 2020 | NA | NA | If filed after 30th June 2020 - Rs.50/- or Rs.20/- per day from 12th May 2020 till the date of filing |
| 2 | GSTR 1 | Monthly Filers | All | May 2020 | 11th June 2020 | 30th June 2020 | NA | NA | If filed after 30th June 2020 - Rs.50/- or Rs.20/- per day from 12th June 2020 till the date of filing |
| 2 | GSTR 1 | Quarterly filers | All | January 2020 to March 2020 | 30th April 2020 | 30th June 2020 | NA | NA | If filed after 30th June 2020 - Rs.50/- or Rs.20/- per day from 1st May 2020 till the date of filing |
| 2 | GSTR 1 | Quarterly filers | All | April to June 2020 | 31st July 2020 | NA | NA | NA | As usual |
| 3 | CMP 08 | Quarterly statement by Composition registered person | All | January 2020 to March 2020 | 7th July 2020 | NA | NA | As usual | As usual |
| 4 | GSTR 4 | Return for every financial year by Composition registered person | All | April 2019 to March 2020 | 15th July 2020 | NA | NA | NA | As usual |
| 5 | CMP 02 | Opting to Composition Scheme | All | FY 2020-21 | 30th June 2020 | NA | NA | NA | As usual |
| 6 | GST ITC 03 | Reversal of ITC availed w.r.t closing stock on opting to composition | All | As on 31st March 2020 | 31st July 2020 | NA | NA | As usual | As usual |
| 7 | GSTR 7 | Person liable to deduct GST TDS | All | March 2020 to May 2020 | 30th June 2020 | NA | NA | As usual | As usual |
| 8 | GSTR 6 | Input Service Distributor | All | March 2020 to May 2020 | 30th June 2020 | NA | NA | As usual | As usual |
| 9 | GSTR 5 | Non-resident Taxable Person | All | March 2020 to May 2020 | 30th June 2020 | NA | NA | As usual | As usual |
| 10 | GSTR 8 | Person liable to collect GST TCS | All | March 2020 to May 2020 | 30th June 2020 | NA | NA | As usual | As usual |
| 11 | GST ITC 04 | Furnishing of details of goods sent on job work and received back | All | Jan 2020 to March 2020 | 30th June 2020 | NA | NA | NA | NA |
| 12 | GSTR 9, 9A and 9C | Annual return and Audit | Applicable registered persons | FY2018-19 | 30th September 2020 | NA | NA | NA | NA |
