Central Board of Indirect Taxes & Customs (CBIC) has issued Notification No. 27/2020 – Central Tax, Notification No. 28/2020 – Central Tax and Notification No. 29/2020 – Central Tax dated 23rd March, 2020 to notify the dues date for filing of Form GSTR-1 and GSTR- 3B for the period April, 2020 to September, 2020 as per the below table:
|Period for which returns are to be filed||Time Period for filing Form GSTR-3B#||Time Period for filing Form GSTR-1*|
|For taxpayers (having aggregate turnover of Rs. 5 crore or above)||For Taxpayers (having aggregate turnover of more than Rs. 1.5 crore)||For Taxpayers (having aggregate turnover of up to Rs. 1.5 crore)|
|April, 2020||20th May, 2020||11th May, 2020||For quarter April, 2020 to June, 2020 due date for furnishing the details in Form GSTR-1 till 31st July, 2020|
|May, 2020||20th June, 2020||11th June, 2020|
|June, 2020||20th July, 2020||11th July, 2020|
|July, 2020||20th August, 2020||11th August, 2020||For quarter July, 2020 to September, 2020 due date for furnishing the details in Form GSTR-1 till 31st October, 2020|
|August, 2020||20th September, 2020||11th September, 2020|
|September, 2020||20th October, 2020||11th October, 2020|
# Every registered person furnishing the return in FORM GSTR-3B shall, discharge his liability towards tax, interest, penalty, fees or any other amount payable by debiting the electronic cash ledger or electronic credit ledger, as the case may be, not later than the last date, as specified above, on which he is required to furnish the said return.
* The time limit for furnishing the details or return, as the case may be, in Form GSTR-2 for the months of October, 2019 to March, 2020 shall be subsequently notified in the Official Gazette.