QUESTION
Please share the latest GST due dates calendar incorporating all the
notifications till date. It would be great if you can mention the notification
number aside the due date which support that particular date.
ANSWER
Latest GST due dates calendar
Notification No. 51/2020 ' Central Tax
|
S. No. |
Class
of registered persons |
Rate
of interest |
Tax
period |
|
1. |
Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year |
Nil for first 15 days from the due date, and 9 per cent thereafter till 24th day of June, 2020 |
February, 2020, March 2020, April, 2020 |
|
2. |
Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep |
Nil till the 30th day of June, 2020, and 9 per cent thereafter till the 30th day of September, 2020 |
February, 2020 |
|
Nil till the 3rd day of July, 2020, and 9 per cent thereafter till the 30th day of September, 2020 |
March, 2020 |
||
|
Nil till the 6th day of July, 2020, and 9 per cent thereafter till the 30th day of September, 2020 |
April, 2020 |
||
|
Nil till the 12th day of September, 2020, and 9 per cent thereafter till the 30th day of September, 2020 |
May, 2020 |
||
|
Nil till the 23rd day of September, 2020, and 9 per cent thereafter till the 30th day of September, 2020 |
June, 2020 |
||
|
Nil till the 27th day of September, 2020, and 9 per cent thereafter till the 30th day of September, 2020 |
July, 2020 |
||
|
3. |
Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi |
Nil till the 30th day of June, 2020, and 9 per cent thereafter till the 30th day of September, 2020 |
February, 2020 |
|
Nil till the 5th day of July, 2020, and 9 per cent thereafter till the 30th day of September, 2020 |
March, 2020 |
||
|
Nil till the 9th day of July, 2020, and 9 per cent thereafter till the 30th day of September, 2020 |
April, 2020 |
||
|
Nil till the 15th day of September, 2020, and 9 per cent thereafter till the 30th day of September, 2020 |
May, 2020 |
||
|
Nil till the 25th day of September, 2020, and 9 per cent thereafter till the 30th day of September, 2020 |
June, 2020 |
||
|
Nil till the 29th day of September, 2020, and 9 per cent thereafter till the 30th day of September, 2020 |
July, 2020.'. |
Notification No. 52/2020 ' Central Tax
|
S. No. |
Class
of registered persons |
Tax
period |
Condition |
|
1. |
Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year |
February, 2020, March, 2020 and April, 2020 |
If return in FORM GSTR-3B is furnished on or before the 24th day of June, 2020 |
|
2. |
Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep |
February, 2020 |
If return in FORM GSTR-3B is furnished on or before the 30th day of June, 2020 |
|
March, 2020 |
If return in FORM GSTR-3B is furnished on or before the 3rd day of July, 2020 |
||
|
April, 2020 |
If return in FORM GSTR-3B is furnished on or before the 6th day of July, 2020 |
||
|
May, 2020 |
If return in FORM GSTR-3B is furnished on or before the 12th day of September, 2020 |
||
|
June, 2020 |
If return in FORM GSTR-3B is furnished on or before the 23rd day of September, 2020 |
||
|
July, 2020 |
If return in FORM GSTR-3B is furnished on or before the 27th day of September, 2020 |
||
|
3. |
Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi |
February, 2020 |
If return in FORM GSTR-3B is furnished on or before the 30th day of June, 2020 |
(Reply dt.06-07-2020)