25 Mar 2020Posted By: Mudit Handa

Government gives Relaxations in GST Return Filing due to Coronavirus

The outbreak of dreadful pandemic Novel Coronavirus aka COVID-19 has caused a widespread economic recession. The Indian government has imposed a lockdown throughout the country till 14th April 2020. Due to the disruption of the normal course of business, businessmen are unable to fulfill their legal compliances in the current time frame. 

In a bid to give some relaxation, the Honorable FM Smt. Nirmala Sitharaman had conducted a live press conference over Video Conferencing and announced that Due Dates for all the Business Compliance shall now be postponed in the wake of COVID-19 infection.

In this regard, the government has also given certain relaxation to the taxpayers having GST registration in respect of GST return filing and some provisions regarding GST registration. These relaxations are listed below:


1. GST Return filing due date for small taxpayers

For the taxpayers having GST registration with the aggregate annual turnover up to ₹5 Crore, the last date to file the GSTR-3B of March, April and May 2020 has been extended to 30th June 2020. Here no interest, late fee, or penalty is to be charged.

2. GST Return filing due date for large taxpayers

The taxpayers having GST registration with the aggregate annual turnover beyond ₹5 Crore can file GST returns for the months of March, April and May 2020 by 30th June 2020. However, the same would attract a lowered rate of interest @9% p.a. starting from 15 days after the due date. Earlier this interest rate was 18% p.a.

No late fee or penalty is to be charged if returns filed before 30th June 2020.

3. Composition scheme opting due date extended

The due date for GST registration in the composition scheme is now extended until 30th June 2020.  Further, the deadline for GST payments for the quarter ending 31st March 2020 as well as GST return filing for FY 2019-20 by the composition dealers shall also be extended till 30th June 2020. 

4. Due Date for annual GST return filing

The Due Date for filing of GST annual returns of FY 2018-19, which was earlier 31st March 2020 is now extended till 30th June 2020.

5. The due date for other GST compliance

Besides, the Due dates for the issue of notices, notifications, approval orders, sanction orders, filing of any appeal, any other GST return, audit reports, applications, and all other documents, and GST compliance that was hitherto between 20th March to 29th June 2020 shall now be extended to 30th June 2020. 

These are the main relaxations given to the taxpayers having GST registration in respect of GST return filing and other GST compliance.

Also. know about other Relaxations in Business compliance.

Refer to 

If you require any other guidance with respect to the filing of GST registration, GST return filing, please feel free to contact our business advisors at 8881-069-069.

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Posted By HARKESh Rai
Posted Date 2020-03-27 07:00:40


Posted By Jaiprakash Chandnani
Posted Date 2020-03-29 02:30:25

My accountant has not filed gstr 3b since November 2018. Now I want to file with nil taxes. Please guide us for saving the panelties

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