Last date of payment of gst

[Ashish Agarwal]

The CBIC has been extending the last dates of various gst returns these days because of ibvious reasons.

My query is that what happens to the last date of payment of GST ? Does it remain the 20th of subsequent month every time ? OR

Will it also change and be the same as the last date of filing of GSTR-3B ?

Basically my query of for the gst payable for the month of may falling due on the 20th of June.

[Renju Joy]

Actually there is no change in the due dates for GSTR from Feb to April.However there is relaxation in the interest payable for these months.

However GSTR for the month of May is extended.

See notification no. 30/2020 to 36/2020

[Ashish Agarwal]

Thank you

But my point is whether the last date of payment of GST changes with change in the last date of filing of GSTR-3B or does it always remain the 20th of subsequent month irrespective of the date of GSTR-3B ?

[KASTURI SETHI]

Yes but it is turnover wise. 15 days' relaxation has been given on account of interest. You need to go through Circular No.136/06/2020-GST dated 3.4.20 See Question-answer part of the circular. It is very much clear. Your query has been clearly answered.

[Ganeshan Kalyani]

Payment of GST is considered when 3B is filed. That is, when the offset happens in the electronic ledgers in the portal. And the same happens after filing of 3B. That is the reason Govt. has introduced the facility to file 3B via EVC. In my view, the due date of payment remains 20th of next month.

AI Summary

GST payment due date: ledger offset on GSTR 3B filing determines payment timing; filing extensions do not automatically change deadline. The document addresses whether GST payment timing changes when GSTR 3B filing deadlines are extended. It records that filing extensions and interest relief were provided by notifications and a circular, and explains that payment is effected when the electronic ledger offset occurs on filing of GSTR 3B; an EVC facility was introduced to facilitate filing. Respondents state the statutory payment due date conventionally remains the twentieth day of the subsequent month, with only specified interest relaxations.