Relief to Registered Taxpayers in GST due to COVID-19 pandemic. Procedures by CBIC to supply relief to taxpayers in view of COVID-19 pandemic.
Interest liability for filing Type GSTR-3B
Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY
| Tax duration | Interest not payable, if submitted by | Date from which interest is payable @ 9% till date of filing, if submitted by 24 th June, 2024 | Date from which interest is payable @ 18% till date of filing, if not submitted by 24 th June, 2024 | Late charges waived if return submitted on or prior to |
| Feb, 2024 | fourth April, 2024 | fifth April, 2024 | 21 st March, 2024 | 24 th June, 2024 |
| March, 2024 | fifth May, 2024 | sixth May, 2024 | 21 st April, 2024 | 24 th June, 2024 |
| April, 2024 | fourth June, 2024 | fifth April, 2024 | 21 st May, 2024 | 24 th June, 2024 |
| May, 2024 | — | — | — | 27 th June, 2024 (extended due date for filing) |
Taxpayers having aggregate turnover of > Rs. 1.5 crores and upto Rs. 5 crores in preceding FY
| Tax duration | Interest not payable, if submitted by | Date from which interest is payable @ 9% till date of filing, if submitted by 24 th June, 2024 | Date from which interest is payable @ 18% till date of filing, if not submitted by 24 th June, 2024 | Late charges waived if return submitted on or prior to |
| Feb, 2024 | 29 th June, 2024 | 23 rd March, 2024 | 25 th March, 2024 | 29 th June, 2024 |
| March, 2024 | 29 th June, 2024 | 23 rd April, 2024 | 25 th April, 2024 | 29 th June, 2024 |
| April, 2024 | 30 th June, 2024 | 23 rd May, 2024 | 25 th May, 2024 | 30 th June, 2024 |
Taxpayers having aggregate turnover of upto Rs. 1.5 crores in preceding FY
| Tax duration | Interest not payable, if submitted by | Date from which interest is payable @ 9% till date of filing, if submitted by 24 th June, 2024 | Date from which interest is payable @ 18% till date of filing, if not submitted by 24 th June, 2024 | Late costs waived if return submitted on or prior to |
| Feb, 2024 | 30 th June, 2024 | 23 rd March, 2024 | 25 th March, 2024 | 30 th June, 2024 |
| March, 2024 | 3rd July, 2024 | 23 rd April, 2024 | 25 th April, 2024 | 3rd July, 2024 |
| April, 2024 | sixth July, 2024 | 23 rd May, 2024 | 25 th May, 2024 | sixth July, 2024 |
Taxpayers having aggregate turnover of upto Rs. 5 Cr. in preceding FY
| Return Type, Kind | Prolonged date and no late costs if return submitted on
or prior to |
Principal business remains in State/UT of |
| Might, 2024 Group 1 States/UTs | 12 th July, 2024 | 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 |
| Might, 2024 Group 2 States/UTs | 14 th July, 2024 | 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 |
Extension in Due dates of GSTR 5, GSTR 6, GSTR 7, GSTR 8
| Return Type, Type | To be submitted by | Tax Duration | Due Date | Extended Date |
| GSTR-5 | Non Citizen Taxpayers | March, April & Might, 2024 | 20 th of being successful month | 30 th June, 2024 |
| GSTR-6 | Input Service Distributors | March, April & Might, 2024 | 13 th of prospering month | 30 th June, 2024 |
| GSTR-7 | Tax Deductors at Source (TDS deductors) | March, April & Might, 2024 | 10 th of prospering month | 30 th June, 2024 |
| GSTR-8 | Tax Collectors at Source (TCS collectors) | March, April & Might, 2024 | 10 th of being successful month | 30 th June, 2024 |
Regular Taxpayers submitting Kind GSTR-1
| Tax duration | Due Date | Waiver of late cost if return submitted on or prior to |
| March 2024 | 11042024 | 30062024 |
| April 2024 | 11052024 | 30062024 |
| May 2024 | 11062024 | 30062024 |
| Quarterly taxpayers Jan to March 2024 | 30042024 | 30062024 |
Relief to Structure Taxpayers
Opt in for Structure in FY 2024-21– Typical Taxpayers dream to select Structure plan must not submit GSTR3B and GSTR 1 for any tax duration of FY 2024-21 from any of the GSTIN on the associated PAN.
| Kind | Tax duration (FY) | Extended Date |
| GST CMP-02 | 2024-21 | 30062024 |
| GST ITC-03 | 2019-20(As on 31 -3-2024) | 31072024 |
Compliances for Structure taxpayers
| Type | Tax duration (FY) | Extended Date |
| GST CMP-08 | Jan to March 2024 | 07072024 |
| GSTR-4 | FY 2019-20 | 15072024 |
Extension of credibility duration of EWB
E-way expenses (EWB), whose expiration date lies in between 20 th March, 2024, and 15 th April, 2024, would likewise be considered to be legitimate till 30 th April, 2024.
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