Deprecated: Optional parameter $new_length declared before required parameter $more_text is implicitly treated as a required parameter in /home/webx3/efilingbihar.com/wp-content/themes/mb-webx/modules/excerpt/class-excerpt.php on line 75
REVISED GST DUE DATE | efilingBihar

1. Due date for GSTR 3B For earlier tax periods of July 2017 to January 2020

Type of  ReturnPeriod of ReturnExtended due date of filing of reliefAggregate turnover limit RsTotal tax amount in returnLate FeesInterest Rate %
 Form GSTR 3BJuly 2017 to Jan 202001/07/20 to 30/09/20No limitNilNilNA
 Form GSTR 3BJuly 2017 to Jan 202001/07/20 to 30/09/20No limitAny TaxMax Rs. 500 per Return18

2. Due date for GSTR 3B tax periods after January 2020 having turnover less than 5 crore.

  • STATE 1 GROUP (Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep)

MonthDue Date
February 202030th June 2020
March 20203rd July 2020
April 20206th July 2020
May 202012th September 2020
June 202023rd September 2020
July 202027th September 2020

STATE 2 GROUP (Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi)

MonthDue Date
February 202030th June 2020
March 20205th July 2020
April 20209th July 2020
May 202015th September 2020
June 202025th September 2020
July 202029th September 2020

Note:Interest 9% after extended due date to 30-09-2020 and 18% thereafter.

Furnish the returns till the 30th day of September, 2020, the total amount of late fee payable shall be completely waived if the tax payable is NIL and shall be capped at Rs 500 per return, in case of any tax liability.

An AGGREGATE TURNOVER of More Than Rs 5 Cr. in the preceding financial year, who fail to furnish the return in FORM GSTR-3B for the months of May 2020 to July 2020 by the due date but furnish the said return till the 30th day of September 2020, the total amount of late fee shall be capped at Rs 500 per return and shall stand fully waived for those taxpayers where the total amount of tax payable in the said return is Nil

Taxpayers who are yet to file Form any month(s) from July, 2017 till Jan 2020, can now file Form GSTR-3B from 1st July 2020 till 30th Sept 2020 without any late fee, for those months in which they did not have any tax liability. However, for the months they had a tax liability, their late fee would be capped at Rs 500 per return.”


3. Due date for GSTR 3B  tax periods after January 2020 having turnover more than 5 Crore

MonthDue Date
February to April 202024th June 2020
May 202027th June 2020
Jun 202020th Jul 2020
Jul 202020th Aug 2020
Aug 202020th Sept 2020

Interest: Interest is NIL for the first 15 days, 9% after 15 days till 24th June and 18% thereafter.

Due dates for GSTR 1 for FY 2020

S. NOMonth/QuarterFrequencyDates
1March 2020(Monthly)10th Day of July 2020
2April 2020(Monthly)24th Day of July 2020
3May 2020(Monthly)28th Day of July 2020
4June 2020(Monthly)05th Day of August 20202
5January to March 2020(Quarterly)17th day of July 2020
6April to June 2020(Quarterly)03rd day of August 2020

Thus, filing of GSTR 1 after these dates may land you in levy of late fees, although there is no interest.

 Callback Request