Compliance Calendar | June 2020

by | Jun 1, 2020 | Insight

With the spread of COVID-19 pandemic in March 2020, the Government extended various statutory timelines falling between March 20, 2020 to June 29, 2020 till June 30, 2020. In light of the same, it is imperative to be cognizant of following compliances due in June 2020:


  1. Due date of filing returns


  • GSTR-1 and GSTR-3B



Due date for Form GSTR-1

Due date for

Form GSTR-3B

Date till when interest not applicable

Date till when Form GSTR-3B needs to be filed with interest of 9 percent#

February 2020

June 24, 2020*

March 2020

June 30, 2020*

June 24, 2020*

April 2020

June 4, 2020

June 24, 2020*

May 2020

June 27, 2020




*No late fee is payable if Form GSTR-3B is filed till June 24, 2020.


#If Form GSTR-3B is filed on or after June 25, 2020, interest of 18 percent and late fee will be payable from original due date till date of filing of return.


  • Due date of all other returns like Form GSTR-6 (ISD return), Form GSTR-7 (TDS return), Form GSTR-8 (TCS return) for the months of March 2020 to May 2020 is June 30, 2020.


  1. Other compliances under Indirect Tax laws


  • The taxpayers also need to undertake following compliances as well till June 30, 2020:


  • Filing of revised TRAN-1 to carry forward transitional credit in the light of recent Delhi High Court decision in the case of Brand Equity;


  • Payment of amount in Form SVLDRS-03 under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019;


  • Completion of following activities where due date was falling between March 20, 2020 to June 29, 2020:


  • Filing of appeal, reply, application, report, document, return, statement etc.; and


  • Filing refund application under GST


  • Filing of LUT for Financial Year 2020-21;


  • Furnishing of bond by the specified category of importers and exporters; and


  • Filing of Form ITC-04 for the quarter ending March 2020


For details, please refer our given updates: 


NITYA’s Insight | Issue 126 | Action points amidst COVID-19 dated May 22, 2020 (click here).


NITYA’s Insight | Issue 121 | Judgement Update | Delhi High Court extends time limit to 3 years (June 30, 2020) for carry forward of transitional credit (click here).


NITYA’s Insight | Issue 109 | Legislative changes under GST, other Indirect Taxes, Foreign Trade Policy and Legal Metrology law amid COVID-19 outbreak (click here).