GST CALENDAR FOR THE MONTH OF JUNE 2020

Type of compliance Extended due date Notification/ Circular Remarks
Filing of Tran-1 30-06-2020 43/2020- Central Tax dt 16th May, 2020 To give the effect of the verdict passed by Hon’ble Delhi High court in the case of Brand Equity Treaties Ltd v/s Union of India.
IRP/RP should take registration in each of the states/UTs where the corporate debtor was registered earlier within 30 days of being appointed as IRP/RP or by 30.06.2020, whichever is earlier 39/2020 – Central Tax dt 05th May, 2020 Generally, the IRP has to obtain fresh GST registration for the entity under CIRP within 30 days of his appointment, and they are facing difficulty in obtaining registration during the period of the lockdown.
Filing of form 3B for the month of May,2020 for the taxpayers having an aggregate turnover of more than Rs. 5cr 27.06.2020 36/2020 – Central Tax dt 3rd April, 2020 One of the relief measure provided because of corona outbreak.
Time limit of any compliance falling during the period from 20.03.2020 to 29.06.2020 30.06.2020 35/2020 – Central Tax dt 3 rd April, 2020 The said notification is not applicable on compliance of (a)Chapter IV; (b) sub-section (3) of section 10, sections 25, 27, 31, 37, 47, 50, 69, 90, 122, 129; (c) section 39, except sub-section (3), (4) and (5)
Filing of GSTR-1 the month of March, April and May,2020 and for the Qtr ending 31st March, 2020 30.06.2020 33/2020 – Central Tax dt 3 rd April, 2020 No late fee will be levied
Filing of form 3B for the month of Feb, March and April,2020 for the taxpayers having an aggregate turnover of more than Rs. 5cr 24.06.2020 31/2020 – Central Tax dt 3 rd April, 2020; 32/2020 – Central Tax dt 3 rd April, 2020 Interest will be charged @9% if payment is made after 15 days from the original due date. Also the late fee stands waived if the return is filed by the extended due date.
Filing of form 3B for the month of Feb & March,2020 for the taxpayers having an aggregate turnover of more than 1.5cr but less than Rs. 5cr 29.06.2020 31/2020 – Central Tax dt 3 rd April, 2020; 32/2020 – Central Tax dt 3 rd April, 2020 No interest and late fee will be charged if the return is filed by the extended due date.
Filing of form 3B for the month of April,2020 for the taxpayers having an aggregate turnover of more than 1.5cr but less than Rs. 5cr 30.06.2020 31/2020 – Central Tax dt 3 rd April, 2020; 32/2020 – Central Tax dt 3 rd April, 2020 No interest and late fee will be charged if the return is filed by the extended due date.
Filing of form 3B for the month of Feb,2020 for the taxpayers having an aggregate turnover of less than 1.5 30.06.2020 31/2020 – Central Tax dt 3 rd April, 2020; 32/2020 – Central Tax dt 3 rd April, 2020 No interest and late fee will be charged if the return is filed by the extended due date.
Filing of form ITC-04 for the Qtr Jan – March 2020 30.06.2020 N/N: 35/2020 – Central Tax dt 3 rd April, 2020 Circular No: 138/08/2020 dt 06.05.2020 The form ITC-04 is to be filed by the principal manufacturer every quarter, to submit the details of goods sent to or received from his job workers.
The merchant exporter can export goods if the period of 90 days falls within 20.03.2020 to 29.06.2020 30.06.2020 Circular No: 138/08/2020 dt 06.05.2020 The merchant exporter has to export the goods within 90 days from the date of a tax invoice by the registered supplier.
Time limit for filing LUT for FY 2020- 2021 30.06.2020 Circular No: 137/07/2020 dt 13.04.2020 Previously time limit for filing LUT for FY 2020-21 was 31.03.2020.
Filing of RFD-01 30.06.2020 Circular No: 137/07/2020 dt 13.04.2020 RFD-01 is filed for claiming the GST refund.
TDS for the period between 20.03.2020- 29.06.2020 in GSTR 7 30.06.2020 Circular No: 137/07/2020 dt 13.04.2020 No interest shall be charged if the TDS is deposited and Form GSTR-7 is filed on time.

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