Revised GSTR 1 and GSTR 3B due date: Notification clarified on latest GSTR3B and GST1 due to date chart for revised GSTR 1 and GSTR 3B due date list 2020 with interest and late fees as per the notification by the central government
Now the Central Government has issued the notification on 24 June 2020 based on the recommendations of the GST Council in its Central Goods and Services Tax (in the seventh amendment) Rules 2020.
Notification No: 49 / 2020- Central tax has given relief to taxpayers by giving exemption of late fees.
According to the Seventh Amendment, there is a huge relief for those filing returns from July 2017 to January 2020 without any tax liability.
Now the Central Government has further explained the GSTR 3B and GSTR 1 fixed dates for filing.
Due Dates for GSTR 1 Filing
| Month / Quarterly | Dates |
| March, 2020 | 10 July, 2020 |
| April, 2020 | 24 July, 2020 |
| May, 2020 | 28 July, 2020 |
| June, 2020 | 05 August, 2020 |
| January to March, 2020 | 17 July, 2020 |
| April to June, 2020 | 03 August, 2020. |
GSTR 3B Due Dates Assessee having turnover more than Rs. 5 Crores in Preceding FY
| Month of filing | Nil Late Fees if Filed by | Interest |
| February 2020 | 24 June 2020 | NIL till 4 April 20, 9% till 24 June 20, thereafter 18% |
| March, 2020 | 24 June 2020 | NIL till 5 May 20, 9% till 24 June 20, thereafter 18% |
| April, 2020 | 24 June 2020 | NIL till 4 June 20, 9% till 24 June 20, thereafter 18% |
| May, 2020 | 27 June 2020 | 18% after 27 June 20 |
| June 2020 | 20 July 2020 | 18% after 20 June 20 |
| July 2020 | 20 August 2020 | 18% after 20 Aug 20 |
| August 2020 | 20 September 2020 | 18% after 20 Sep 20 |
GSTR 3B Due Dates Assessee having turnover Less than Rs. 5 Crores in Preceding FY Category A States
| Month of filing | Nil Late Fees if Filed by | Interest |
| February 2020 | 30 June 2020 | NIL till 30 June 20, 9% till 30 Sep 20 |
| March, 2020 | 03 July 2020 | NIL till 3 July 20, 9% till 30 Sep 20 |
| April, 2020 | 6 July 2020 | NIL till 6 July 20, 9% till 30 Sep 20 |
| May, 2020 | 12 September 2020 | NIL till 12 Sep 20, 9% till 30 Sep 20 |
| June 2020 | 23 September 2020 | NIL till 23 Sep 20, 9% till 30 Sep 20 |
| July 2020 | 27 September 2020 | NIL till 27 Sep 20, 9% till 30 Sep 20 |
| August 2020 | 01 October 2020 | NIL till 1 Oct 20, 18% thereafter |
GSTR 3B Due Dates Assessee having turnover Less than Rs. 5 Crores in Preceding FY Category B States
| Month of filing | Nil Late Fees if Filed by | Interest |
| February 2020 | 30 June 2020 | NIL till 30 June 20, 9% till 30 Sep 20 |
| March, 2020 | 05 July 2020 | NIL till 5 July 20, 9% till 30 Sep 20 |
| April, 2020 | 9 July 2020 | NIL till 9 July 20, 9% till 30 Sep 20 |
| May, 2020 | 15 September 2020 | NIL till 15 Sep 20, 9% till 30 Sep 20 |
| June 2020 | 25 September 2020 | NIL till 25 Sep 20, 9% till 30 Sep 20 |
| July 2020 | 29 September 2020 | NIL till 29 Sep 20, 9% till 30 Sep 20 |
| August 2020 | 03 October 2020 | NIL till 3 Oct 20, 18% thereafter |
GSTR 3B Due Dates Assessee having turnover Less than Rs. 5 Crores in Preceding FY Category B States
| Month of filing | Nil Late Fees if Filed by | Interest |
| February 2020 | 30 June 2020 | NIL till 30 June 20, 9% till 30 Sep 20 |
| March, 2020 | 05 July 2020 | NIL till 5 July 20, 9% till 30 Sep 20 |
| April, 2020 | 9 July 2020 | NIL till 9 July 20, 9% till 30 Sep 20 |
| May, 2020 | 15 September 2020 | NIL till 15 Sep 20, 9% till 30 Sep 20 |
| June 2020 | 25 September 2020 | NIL till 25 Sep 20, 9% till 30 Sep 20 |
| July 2020 | 29 September 2020 | NIL till 29 Sep 20, 9% till 30 Sep 20 |
| August 2020 | 03 October 2020 | NIL till 3 Oct 20, 18% thereafter |
GSTR 3B Due Dates Assessee having turnover Less than Rs. 5 Crores in Preceding FY Category B States
| Month of filing | Nil Late Fees if Filed by | Interest |
| February 2020 | 30 June 2020 | NIL till 30 June 20, 9% till 30 Sep 20 |
| March, 2020 | 05 July 2020 | NIL till 5 July 20, 9% till 30 Sep 20 |
| April, 2020 | 9 July 2020 | NIL till 9 July 20, 9% till 30 Sep 20 |
| May, 2020 | 15 September 2020 | NIL till 15 Sep 20, 9% till 30 Sep 20 |
| June 2020 | 25 September 2020 | NIL till 25 Sep 20, 9% till 30 Sep 20 |
| July 2020 | 29 September 2020 | NIL till 29 Sep 20, 9% till 30 Sep 20 |
| August 2020 | 03 October 2020 | NIL till 3 Oct 20, 18% thereafter |
Due dates for pending returns From July 2017- Jan 2020
| Month of filing | Tax liability | Late Fees | Applicable on returns filed before |
| July 2017 – Jan 2020 | Nil | Zero | Returns file between I July 2020- 30 Sept 2020 |
| July 2017 – Jan 2020 | Has tax liability | Maximum late fees capped at Rs 500 | Returns file between I July 2020- 30 Sept 2020 |
Objective :
Now the Central Government has issued notification on 24 June 2020 based on the recommendations of the GST Council in its Central Goods and Services Tax (in the seventh amendment) Rules 2020.
We have here given you the clarification notified on the latest GSTR3B and GST1 due to date chart for the revised GSTR 1 and GSTR 3B due date list 2020 with interest and late fees as per the notification by the central government.
Suggest :
Current GST Return Due Dates for GSTR 1 3B to 9 & 9C
