Amidst COVID-19 pandemic, due dates for filing Form GSTR-3B for the months of February 2020 to May 2020 have been extended. Further, due dates of all other GST compliances (including filing Form GSTR-3B) falling between March 20, 2020 to June 29, 2020 have been extended to June 30, 2020. We have covered the same in our update NITYA’s Insight | Issue 109 | Legislative changes under GST, other Indirect Taxes, Foreign Trade Policy and Legal Metrology law amid COVID-19 outbreak dated April 6, 2020 (https://nityatax.com/legislative-changes-under-gst-other-indirect-taxes-foreign-trade-policy-and-legal-metrology-law-amid-covid-19-outbreak/).

For May 2020, only the following due dates remain relevant:

May 5, 2020 – Last date of payment of tax for March 2020 without interest; and

May 20, 2020 – Last date of filing GSTR-3B and payment of tax for April 2020. No interest will be leviable if tax is paid by June 4, 2020.