Highlights of Revised Due Date for GSTR -1, GSTR-3B AND GSTR-4

Central Government has issued various Notifications on 03 Apr 2020 in order to give effects to the announcement made by Finance Minister vide press related dated 24 Mar 2020.

The important changes are as follows:

  • Revised due date for the filing of GSTR-1 for the month of Mar 20 to May 20 has been notified
  • Revised due date for the filing of GSTR-3B for the month of Feb 20 to May 20 has been notified
  • Revised due date for the filing GSTR-4 for the F.Y. 2019-20 has been notified
  • Revised rate of interest and waiver of late fee has also been notified
  • Now composition tax payer can pay tax for the quarter ending March 2020 by 07 Jul 2020
  • Composition tax payer can also file intimation in GST CMP-02 for the F.Y. 2020-21 by 30 Jun 2020
  • Relaxation in Rule-36(4) has also been provided. Condition of availing maximum 110% of ITC on invoices reflecting in GSTR-2A shall also be applied cumulatively for the period Feb 20 to Aug 20 during GSTR-3B to be filed for Sep 20 only
  • E-way bill expiring b/w 20 Mar 2020 to 15 Apr 2020 have been extended till 30 Apr 2020
  • Time limit for any intimations, replies, applications, orders, etc including TDS, TCS, ISD returns falling due between 20 Mar 2020 to 29 Jun 2020 has been extended to 30 Jun 2020


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