Important GST Dates – GST Calendar 2020

Updated on

The GST calendar will help every GST registered business and professional to be ready for compliance well in advance. It is crucial for every taxpayer to submit the GST returns and prescribed forms under the GST law with the government within the stipulated dates. Ultimately, they can avoid incurring any interest or late fee.

The CBIC has extended the due dates of various returns and forms under GST in the past. Accordingly, our handy GST calendar can remind you when to pay tax and file your GST returns.

ClearTax GST software provides a filing dashboard feature to track the filing status of GST returns across GSTINs for a business and even across clients for a tax professional.

Annual GST Calendar 2020-21

   

Overview of the GST Returns Filing Structure

The GST returns in forms GSTR-1 and GSTR-3B are to be filed by individuals registered under GST every month if their annual aggregate turnover during the financial year exceeds Rs 1.5 crore. On the other hand, the rest of the taxpayers have an option to choose a quarterly GSTR-1 filing while continuing to file GSTR-3B monthly. In between, auto-drafted returns such as GSTR-2A and GSTR-2B will help taxpayers to claim their eligible input tax credit in GSTR-3B.

A person registered under the composition scheme must pay tax quarterly in form CMP-08 giving basic details while he must file a new version of GSTR-4 every year by 30th April for FY 2019-20 onwards. Till FY 2018-19, a taxpayer registered under composition scheme had to file a quarterly return in form GTSR-4 and an annual return in form GSTR-9A.

Special transactions under GST have been defined with specific GST returns such as GSTR-5, GSTR-5A, GSTR-6, GSTR-7 and GSTR-8. For more information about GST returns, read our article on ‘GST Returns’.

   

Latest News on GST Returns Due Date Extensions

The following section provides updates on the latest news and notifications for due date extensions on various GST returns and forms:

31st August 2020

The due date for filing GSTR-4 for FY 2019-20 is further extended up to 31st October 2020.

13th July 2020

The due date for filing GSTR-4 for FY 2019-20 is extended up to 31st August 2020.

30th June 2020

The CBIC has reduced the maximum cap on late fees to Rs 500 per return for the late filing of GSTR-3B returns for the period February 2020 to July 2020. With this update, GSTR-3B deadline chart looks as follows:

 

Annual Turnover in the Previous FY

Period

      Due date

Last date without late fee or interest, as applicable

More than Rs.5 crore

Feb 2020

20th Mar 2020

24th Jun 2020*

Mar 2020

20th Apr 2020

Apr 2020

20th May 2020

May 2020

27th Jun 2020^^

27th Jun 2020@

Jun 2020

20th Jul 2020

20th Jul 2020@

Jul 2020

20th Aug 2020

20th Aug 2020@

Aug 2020

20th Sept 2020

20th Sept 2020

Up to Rs. 5 crore in category A# States/UTs

Feb 2020

22nd Mar 2020

30th Jun 2020^

Mar 2020

22nd Apr 2020

3rd Jul 2020^

Apr 2020

22nd May 2020

6th Jul 2020^

May 2020

12th Jul 2020

12th Sept 2020^

Jun 2020

22nd Jul 2020

23rd Sept 2020^

Jul 2020

22nd Aug 2020

27th Sept 2020^

Aug 2020

1st Oct 2020**

1st Oct 2020

Up to Rs. 5 crore in category B## States/UTs

Feb 2020

24th Mar 2020

30th Jun 2020^

Mar 2020

24th Apr 2020

5th July 2020^

Apr 2020

24th May 2020

9th July 2020^

May 2020

14th Jul 2020

15th Sept 2020^

Jun 2020

24th Jul 2020

25th Sept 2020^

Jul 2020

24th Aug 2020

29th Sept 2020^

Aug 2020

3rd Oct 2020**

3rd Oct 2020

#Category A: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union Territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

##Category B: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

*No interest charged if GST dues are paid before 4th Apr, 5th May and 4th Jun for Feb, Mar & Apr respectively. But, interest applies from the 16th day at a reduced rate of 9% p.a. up to the date of actual payment, if paid before 24th Jun 2020. If not, then interest is charged in a staggered manner as given above plus interest at 18% p.a. will apply from the next day after 24th Jun 2020 up to the actual date of filing. A late fee will apply from the due date until the actual date of filing subject to a maximum of Rs 500 per return (No late fee for Nil GSTR-3B), if filed after 24th June 2020 but before 30th Sept 2020.

@If filed afterwards but before 30th September 2020, the maximum late fee of Rs 500 per return shall be charged vide CGST notification number 57/2020 dated 30th June 2020.

^^The due date was extended via CGST notification no. 36/2020 dated 3rd Apr 2020.

^Thereafter, a reduced interest rate at 9% p.a. will apply if taxpayer files on or before 30th Sept 2020. If not, then interest applies in a staggered manner as given above plus interest at 18% p.a. will apply from the next day after 30th Sept 2020 up to the actual date of filing. A late fee will apply from the due date until the actual date of filing, subject to a maximum late fee of Rs 500 per return (No late fee for Nil GSTR-3B), if filed before 30th Sept 2020.

**The due date was extended via CGST notification no. 54/2020 dated 24th Jun 2020.

Update as on 27th June 2020

The deadline to file GSTR-5 and GSTR-5A has been extended to 31st August 2020 for the months from February 2020 to July 2020. Similarly, the deadline to file GSTR-6, 7 and 8 has been extended to 31st August 2020 for the months from March 2020 to July 2020.

ITC-04 for January-March 2020 and April-June 2020 can be filed on or before 31st August 2020 to avoid late fee. RFD-11 (LUT) for FY 2020-21 and TRAN-01 by only those who faced technical glitch on the GST portal can also be filed on or before 31st August 2020.

24th June 2020

The CBIC has waived/reduced late fees for the late filing of GSTR-3B returns for the period July 2017 to January 2020, as follows-

a) If GST liability is Nil, and the GSTR-3B return is filed between 1st July, 2020 and 30th September, 2020, then the amount of late fees stands waived.

b) If the GST liability is not Nil, and the GSTR-3B return is filed between 1st July, 2020 and 30th September, 2020, then the amount of late fees stand waived in excess of Rs.250* under the CGST Act.

*Rs.500 will be the total amount payable, Rs.250 under CGST and Rs.250 under SGST.

5th May 2020

  1. The due date for filing GSTR-9 (Annual Return) and GSTR-9C (Reconciliation Statement) for FY 2018-19 is extended to 30th September 2020.
  2. The extended due dates for filing GSTR-3B for the taxpayers registered in the UT of Jammu and Kashmir and the UT of Ladakh is as follows:

 

State/UT

Month

Due Date

UT of Jammu and Kashmir 

November 2019-February 2020

24th March 2020

UT of Ladakh

November 2019-December 2019 

24th March 2020

UT of Ladakh

January 2020-March 2020

20th May 2020

3rd April 2020

  1. The due date for filing GSTR-9 (Annual Return) and GSTR-9C (Reconciliation Statement) for FY 2018-19 is extended to 30th June 2020.
  2. For businesses with an annual turnover of less than Rs 5 crore, filing of GSTR-9C for FY 2018-19 is waived off.
  3. The new GST return system will be implemented from October 2020. The present return filing system (GSTR-1, 2A and 3B) will continue until September 2020.
  4. The GSTR-1 for 2019-20 is waived off for certain taxpayers who could not opt for the special composition scheme (notification No. 2/2019-Central Tax (Rate) dated 7th March 2019) by filing Form CMP-02.
  5. The due date of Form GSTR-3B for July 2019 to January 2020 is extended till 24th March 2020 for taxpayers with a principal place of business in the Union Territory of Ladakh. Also, a similar extension is recommended for Form GSTR-1 and Form GSTR-7.

23rd March 2020

  • GSTR-1 and GSTR-3B have been notified for the months April 2020 till September 2020.
  • 3rd February 2020

    The filing of return in GSTR-3B for the return periods January 2020, February 2020 and March 2020 is now notified in a staggered manner only for those with last year’s annual turnover up to Rs 5 crore, as follows:

    • 22nd of the next month: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union Territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

    • 24th of the next month: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and New Delhi.

    The due date remains the same for the rest of the taxpayers.

    3rd February 2020

    The due date for furnishing of annual return/reconciliation statement in Form GSTR-9/Form GSTR-9C for FY 2017-18 is further extended. The filing is now staggered to 5th February and 7th February 2020, based on the state or Union Territory in which the taxpayer is registered as follows:

    • 5th February 2020: Chandigarh, Delhi, Gujarat, Haryana, Jammu and Kashmir, Ladakh, Punjab, Rajasthan, Tamil Nadu and Uttarakhand.

    • 7th February 2020: Andaman and Nicobar Islands, Andhra Pradesh, Arunachal Pradesh, Assam, Bihar, Chhattisgarh, Dadra and Nagar Haveli and Daman and Diu, Goa, Himachal Pradesh, Jharkhand, Karnataka, Kerala, Lakshadweep, Madhya Pradesh, Maharashtra, Manipur, Meghalaya, Mizoram, Nagaland, Odisha, Puducherry, Sikkim, Telangana, Tripura, West Bengal, Uttar Pradesh and other territories.

     

    GST Dates in September 2020

    Here is the GST calendar for September 2020 at a glance

    *Date

    Purpose

    Period

    Description

        


     

    10th Sept

    GSTR-7

    (Monthly)

    Aug’20

    Summary of Tax Deducted at Source (TDS) and deposited under GST laws 

    GSTR-8

    (Monthly)

    Aug’20

    Summary of Tax Collected at Source (TCS) and deposited by e-commerce operators under GST laws

     

    11th Sept

    GSTR-1

    (Monthly) 

    Aug’20

    Summary of outward supplies where turnover exceeds Rs 1.5 crore

    12th Sept

    GSTR-3B

    May’20

    Summary of outward supplies, ITC claimed, and net tax payable by taxpayers with a turnover of up to Rs 5 crore in the last FY, registered in category X states or UTs# without interest or late fee**

    13th Sept

    GSTR-6

    (Monthly)

    Aug’20

    Details of ITC received and distributed by ISD

    15th Sept

    GSTR-3B

    May’20

    Summary of outward supplies, ITC claimed, and net tax payable by taxpayers with a turnover of up to Rs 5 crore in the last FY, registered in category Y states or UTs##without interest or late fee**



            

    20th Sept

    GSTR-5

    (Monthly)

    Aug’20

    Summary of outward taxable supplies & tax payable by a non-resident taxable person

    GSTR-5A

    (Monthly)

    Aug’20

    Summary of outward taxable supplies and tax payable by OIDAR 

    GSTR-3B

    Aug’20

    Summary of outward supplies, ITC claimed, and net tax payable for taxpayers with turnover more than Rs 5 crore in the last FY

    23rd Sept

    GSTR-3B

    June’20

    Summary of outward supplies, ITC claimed, and net tax payable by taxpayers with a turnover of up to Rs 5 crore in the last FY, registered in category X states or UTs#without interest or late fee**

    25th Sept

    GSTR-3B

    June’20

    Summary of outward supplies, ITC claimed, and net tax payable by taxpayers with a turnover of up to Rs 5 crore in the last FY, registered in category Y states or UTs##without interest or late fee**

    27th Sept

    GSTR-3B

    July’20

    Summary of outward supplies, ITC claimed, and net tax payable by taxpayers with a turnover of up to Rs 5 crore in the last FY, registered in category X states or UTs#without interest or late fee**

    29th Sept

    GSTR-3B

    July’20

    Summary of outward supplies, ITC claimed, and net tax payable by taxpayers with a turnover of up to Rs 5 crore in the last FY, registered in category Y states or UTs##without interest or late fee**



    30th Sept

    TRAN-02

    Transitional/pre-GST input tax credit under GST, to be filed after filing TRAN-01 by certain taxpayers^

    GSTR-9 

    FY 2018-19

    Annual GST returns for all regular/composition taxpayers***

    GSTR-9C

    FY 2018-19

    Certified Reconciliation Statement to be furnished by taxpayers with annual turnover over Rs 5 crore***

    *The due dates mentioned are subject to changes notified by the concerned department.


    #Category X: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union Territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.


    ##Category Y:  Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and New Delhi.


    **Thereafter, a reduced interest rate at 9% p.a. will apply if taxpayer files on or before 30th Sept 2020. If not, then interest applies in a staggered manner as given above plus interest at 18% p.a. will apply from the next day after 30th Sept 2020 up to the actual date of filing. In that case, a late fee will apply from the original due date until the actual date of filing.


    ***For FY 2018-19, GSTR-9 is made optional for taxpayers with an annual turnover of up to Rs 2 crore and GSTR-9C is waived off for taxpayers with an annual turnover of up to Rs 5 crore. Note that for the taxpayers with annual turnover below Rs 2 crore, late fees will not be charged for filing GSTR-9 and 9C for FY 2018-19 after the due date.

     

    Upcoming GST Returns Due Dates till September 2020

    The due dates for filing GST returns can be extended by issuing orders or notifications. Here, we have got for you the list of upcoming GST returns due dates you must not miss!

    Below is the GST Calendar for Every Return:

    GSTR-1

    Quarterly Filing

    (Annual turnover up to Rs 1.5 crore can opt for quarterly filing)

     

    Quarter

    Due date

    Last date to file without a late fee

    Jan-Mar 2020

    30th April 2020

    17th July 2020

    Apr-Jun 2020

    31st July 2020

    3rd August 2020

    Jul-Sept 2020

    31st October 2020

    31st October 2020

    Monthly Filing

    (Annual turnover of more than Rs 1.5 crore must file monthly)

     

    Month

    Due Date

    Last date to file without a late fee

    January 2020

    11th February 2020

    11th February 2020

    February 2020

    11th March 2020

    11th March 2020

    March 2020

    11th April 2020

    10th July 2020

    April 2020

    11th May 2020

    24th July 2020

    May 2020

    11th June 2020

    28th July 2020

    June 2020

    11th July 2020

    5th August 2020

    July 2020

    11th August 2020

    11th August 2020

    August 2020

    11th September 2020

    11th September 2020

    September 2020

    11th October 2020

    11th October 2020

     

    GSTR-2 and GSTR-3

    The filing of these forms is currently suspended.

     

    GSTR-3B

    GSTR-3B is a monthly summary return to be filed by all taxpayers except those registered under the composition scheme.

    For January 2020

     

    Category of Taxpayer

    Due Date*

    Aggregate turnover exceeding Rs 5 crore in the previous financial year


    20th February 2020

    Aggregate turnover less than or equal to Rs 5 crore in the previous financial year

    For category X states/UT:

    22nd February 2020


    For category Y states/UT:

    24th February 2020

    *Last date to file without a late fee

    From February 2020 to July 2020

     

    Category of Taxpayer

    Period

    Due Date

    Last date to file without a late fee

    Rate of Interest

    Aggregate turnover exceeding Rs 5 crore in the previous financial year

    February 2020

    20th March 2020

    24th June 2020*

    Nil

    (If tax is paid on or before 04th April 2020)

    9% p.a.

    (If tax is paid after 04th April 2020 till 24th June 2020 and return is filed by this deadline)

    18% p.a. in the above staggered manner

    (If tax is paid or return is filed after 24th June 2020)

    March 2020

    20th April 2020

    24th June 2020*

    Nil

    (If the tax paid on or before 05th May 2020)

    9% p.a.

    (If tax is paid after 04th April 2020 till 24th June 2020 and return is filed by this deadline)

    18% p.a. in the above staggered manner

    (If tax is paid or return is filed after 24th June 2020)

    April 2020

    20th May 2020

    24th June 2020*

    Nil

    (If the tax paid on or before 04th June 2020)

    9% p.a.

    (If tax is paid after 04th April 2020 till 24th June 2020 and return is filed by this deadline)

    18% p.a. in the above staggered manner

    (If tax is paid or return is filed after 24th June 2020)

    May 2020

    27th June 2020

    27th June 2020^

    Nil

    (If return is filed before 27th June 2020)

    9% p.a.

    (If return is filed after 27th June 2020 but before 30th September 2020)

    In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing

    (If return is filed after 30th September 2020)

    June 2020

    20th July 2020

    20th July 2020^

    Nil

    (If return is filed before 20th July 2020)

    9% p.a.

    (If return is filed after 20th July 2020 but before 30th September 2020)

    In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing

    (If return is filed after 30th September 2020)

    July 2020

    20th August 2020

    20th August 2020^

    Nil

    (If return is filed before 20th August 2020)

    9% p.a.

    (If return is filed after 20th August 2020 but before 30th September 2020)

    In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing

    (If return is filed after 30th September 2020)

    Aggregate turnover up to Rs 5 crore in the previous financial year and registered in category X states/UTs

    February 2020

    22nd March 2020

    30th June 2020^

    Nil

    (If return is filed before 30th June 2020)

    9% p.a.

    (If return is filed after 30th June 2020 but before 30th September 2020)

    In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing

    (If return is filed after 30th September 2020)

    March 2020

    22nd April 2020

    3rd July 2020^

    Nil

    (If return is filed before 3rd July 2020)

    9% p.a.

    (If return is filed after 3rd July 2020 but before 30th September 2020)

    In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing

    (If return is filed after 30th September 2020)

    April 2020

    22nd May 2020

    6th July 2020^

    Nil

    (If return is filed before 6th July 2020)

    9% p.a.

    (If return is filed after 6th July 2020 but before 30th September 2020)

    In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing

    (If return is filed after 30th September 2020)

    May 2020

    12th July 2020

    12th September 2020^

    Nil

    (If return is filed before 6th July 2020)

    9% p.a.

    (If return is filed after 6th July 2020 but before 30th September 2020)

    In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing

    (If return is filed after 30th September 2020)

    June 2020

    22nd July 2020

    23rd September 2020^

    Nil

    (If return is filed before 23rd September 2020)

    9% p.a.

    (If return is filed after 23rd September 2020 but before 30th September 2020)

    In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing

    (If return is filed after 30th September 2020)

    July 2020

    22nd August 2020

    27th September 2020^

    Nil

    (If return is filed before 27th September 2020)

    9% p.a.

    (If return is filed after 23rd September 2020 but before 30th September 2020)

    In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing

    (If return is filed after 30th September 2020)

    Aggregate turnover up to Rs 5 crore in the previous financial year and registered in category Y states/UTs

    February 2020

    24th March 2020

    30th June 2020^

    Nil

    (If return is filed before 30th June 2020)

    9% p.a.

    (If return is filed after 30th June 2020 but before 30th September 2020)

    In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing

    (If return is filed after 30th September 2020)

    March 2020

    24th April 2020

    5th July 2020^

    Nil

    (If return is filed before 5th July 2020)

    9% p.a.

    (If return is filed after 5th July 2020 but before 30th September 2020)

    In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing

    (If return is filed after 30th September 2020)

    April 2020

    24th May 2020

    9th July 2020^

    Nil

    (If return is filed before 9th July 2020)

    9% p.a.

    (If return is filed after 9th July 2020 but before 30th September 2020)

    In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing

    (If return is filed after 30th September 2020)

    May 2020

    14th July 2020

    15th September 2020^

    Nil

    (If return is filed before 15th September 2020)

    9% p.a.

    (If return is filed after 15th September 2020 but before 30th September 2020)

    In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing

    (If return is filed after 30th September 2020)

    June 2020

    24th July 2020

    25th September 2020^

    Nil

    (If return is filed before 25th September 2020)

    9% p.a.

    (If return is filed after 25th September 2020 but before 30th September 2020)

    In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing

    (If return is filed after 30th September 2020)

    July 2020

    24th August 2020

    29th September 2020^

    Nil

    (If return is filed before 29th September 2020)

    9% p.a.

    (If return is filed after 29th September but before 30th September 2020)

    In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing

    (If return is filed after 30th September 2020)

    *A late fee will apply from the due date until the actual date of filing subject to a maximum of Rs 500 per return (No late fee for Nil GSTR-3B), if filed after 24th June 2020 but before 30th Sept 2020.

    ^If filed afterwards but before 30th September 2020, the maximum late fee of Rs 500 per return shall be charged vide CGST notification number 57/2020 dated 30th June 2020. No late fee is charged for a Nil return.

    From August 2020 and September 2020

     

    Category of Taxpayer

    Period

    Due Date*

    Aggregate turnover exceeding Rs 5 crore in the previous financial year

    August 2020

    20th September 2020

    September 2020

    20th October 2020

    Aggregate turnover less than or equal to Rs 5 crore in the previous financial year

    August 2020

    For category X states/UT:

    1st October 2020


    For category Y states/UT:

    3rd October 2020

    September 2020

    For category X states/UT:

    22nd October 2020


    For category Y states/UT:

    24th October 2020

    *Last date to file without a late fee

      Category X: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union Territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

      Category Y: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and New Delhi.

       

      CMP-08

       

      Period (Quarterly)

      Due date*

      Jan-Mar 2020

      7th July 2020

      Apr-Jun 2020

      18th July 2020

      Jul-Sept 2020

      18th October 2020

      *Last date to file without a late fee and interest

       

      GSTR-4

      Due date to file GSTR-4 return for the FY 2019-20 is further extended to 31st October 2020 from 31st August 2020.

       

      GSTR-5

      Summary of outward taxable supplies and tax payable by the non-resident taxable persons:

       

      Period (Monthly)

      Due Date

      January 2020

      20th February 2020

      February 2020




      31st August 2020

      March 2020

      April 2020

      May 2020

      June 2020

      July 2020

      August 2020

      20th September 2020

      September 2020

      20th October 2020

       

      GSTR-5A

      Summary of outward taxable supplies and tax payable by Online Information and Database Access or Retrieval Services (OIDAR) provider:

       

      Period (Monthly)

      Due Date

      January 2020

      20th February 2020

      February 2020

      31st August 2020

      March 2020

      April 2020

      May 2020

      June 2020

      July 2020

      August 2020

      20th September 2020

      September 2020

      20th October 2020

       

      GSTR-6

      Details of Input Tax Credit (ITC) received and distributed by an Input Service Distributor (ISD):

       

      Period (Monthly)

      Due Date

      January 2020

        13th February 2020

      February 2020

      13th March 2020

      March 2020

      31st August 2020

      April 2020

      May 2020

      June 2020

      July 2020

      August 2020

      13th September 2020

      September 2020

      13th October 2020

       

      GSTR-7

      Summary of Tax Deducted at Source (TDS) and deposited under GST laws:

       

      Period (Monthly)

      Due Date

      January 2020

      10th February 2020

      February 2020

      10th March 2020

      March 2020



      31st August 2020

      April 2020

      May 2020

      June 2020

      July 2020

      August 2020

      10th September 2020

      September 2020

      10th October 2020

       

      GSTR-8

      Summary of Tax Collected at Source (TCS) by e-commerce operators under GST laws:

       

      Period (Monthly)

      Due Date

      January 2020

      10th February 2020

      February 2020

      10th March 2020

      March 2020

      31st August 2020

      April 2020

      May 2020

      June 2020

      July 2020

      August 2020

      10th September 2020

      September 2020

      10th October 2020

       

      Due Dates of Few Popular Forms Under GST Law

      ITC-04

      Form to be filed by a manufacturer to report the summary of goods sent to or received from a job-worker.

       

      Period (Quarterly)

      Due Date

      Jan-Mar 2020

      31st August 2020

      Apr-Jun 2020

      31st August 2020

      July-Sept 2020

      25th Oct 2020

       

      CMP-02

      It is a form to opt into the composition scheme under section 10 of the CGST Act and the CGST (Rate) notification no. 2/2019 dated 7th March 2019. It must be filed at the beginning of every financial year by 31st of March.

      The due date to file CMP-02 for the FY 2020-21 has been extended to 30th June 2020.

      ITC-03

      A form for ITC reversal pertaining to previous years, in the case where a person freshly opts for composition scheme for a financial year. Alternatively, it is used when the item being sold on which ITC was availed becomes exempt even before utilising the ITC. It must be filed within one month from the date of filing CMP-02 in the former case.

      The due date to file ITC-03 for the FY 2020-21 has been extended to 31st July 2020.

      CMP-03

      A taxpayer has to intimate the government about the stock held by them on the day of opting into the composition scheme for the first time. It must be filed within 90 days from the day of filing CMP-02.

      TRAN-01

      All pre-GST registered persons can transfer the pre-GST input tax credits under the central excise and service tax laws into the GST regime by filing the Form TRAN-01.

      A further time limit till 31st August 2020 was granted to those who could not submit details of the pre-GST tax credits for transfer before earlier deadlines due to technical issues on the GST portal.

      TRAN-02

      It refers to the transitional/pre-GST input tax credit under GST, that needs to be filed after filing TRAN-01. It covers taxpayers who do not possess invoice/documents pertaining to the tax credit claimed from the pre-GST regime, on the closing stock as of 30th June 2017.

      The due date to file TRAN-02 is within one month from the date of filing TRAN-01^.

      ^Stands extended to 30th September 2020 vide CGST notification no. 55/2020 dated 27th June 2020 for taxpayers who faced technical difficulties on the GST portal, as notified via CGST Notification no. 02/2020-CT dt. 1st January 2020 and CGST order no. 01/2020 7th February 2020.

      RFD-11 (LUT)

      Letter of Undertaking in form RFD-11 must be filed to make exports without payment of IGST by the GST registered exporters for every financial year. It must be filed at the beginning of every financial year by 31st of March and the reference number must be quoted in the export document each time a transaction is effected.

      The due date to submit RFD-11 (LUT) has been extended to 31st August 2020.

       

      GST Returns Due Date Extensions for the Past Years

      28th June 2019

      Important CBIC notifications have been announced:

      1. Due dates for GSTR-1(Monthly & Quarterly), GSTR-3B for the period July 2019 to September 2019 have been notified. The deadline to file ITC-04 for months from July 2017 to June 2019 has been extended and more time limit is given to service providers desirous of opting into composition scheme under Notification 2/2019 CT Rate dated 7th March 2019.
      2. The new format of GSTR-4 to be filed on an annual basis has been notified. (applies from FY 2019-2020 onwards)

      21st June 2019

      35th GST Council Meeting was held on 21st June 2019 and chaired by FM Nirmala Sitharaman.

      1. GST Annual Return due date extended till from 30th June to 31st August 2019 for FY 2017-18
      2. E-invoicing to apply to start from January 2020

      28th Mar 2019

      The due date for ITC-04 of July 2017-March 2019 is now extended to 30th June 2019.

      24th February 2019

      The 33rd GST council meet was held on 24th February 2019.

      The due date to file GSTR-3B for the month of January 2019 has been extended up to 22nd February 2019*

      *subject to notification being issued by CBIC.For the State of Jammu & Kashmir, due date is 28th February 2019.

      22nd December 2018

      31st GST Council announced an extension to:

      1. The due date for filing ITC-04 earlier due on 31st December 2018 to 31st March 2019 for months from July 2017 to December 2018,
      2. The due date for filing GSTR-8 by TCS Collectors for months October 2018 to December 2018 earlier up to 31st January 2019.
      3. Due date of GSTR-9, GSTR-9A and GSTR-9C from 31st March earlier to 30th June 2019.

      8th December 2018

      1. CBIC extends due date for filing GSTR-9, GSTR-9A and GSTR-9C from 31st December 2018 till 31st March 2019 for FY 2017-18.
      2. Next 31st GST Council meeting to be held on 22nd December 2018 at Delhi.

      28th November 2018

      Due dates for filing GSTR-1, GSTR-3B and erstwhile quarterly GSTR-4 have been extended in those places which were affected by cyclones Titli and Gaza as follows:
      Edit
      Sl. no.Return/FormExtended due dateTaxpayers eligible for extension
      1Form GSTR-3B for September 2018 and October 201830th November 2018Taxpayers whose principal place of business is in the district of Srikakulam in Andhra Pradesh
      2Form GSTR-3B for October 201820th December 2018Taxpayers whose principal place of business is in 11 districts of Tamil Nadu*
      3Form GSTR-1 for September 2018 and October 201830th November 2018Taxpayers having aggregate turnover more than Rs.1.5 crore and whose principal place of business is in the district of Srikakulam in Andhra Pradesh
      4Form GSTR-1 for October 201820th December 2018Taxpayers having aggregate turnover more than Rs. 1.5 crore and whose principal place of business is in the 11 districts of Tamil Nadu*
      5Form GSTR-1 for the quarter July 2018 to September 201830th November 2018Taxpayers having aggregate turnover of up to Rs. 1.5 crore and whose principal place of business is in the district of Srikakulam in Andhra Pradesh
      6Form GSTR-4 for the quarter July 2018 to September 201830th November 2018Taxpayers registered under Composition scheme, whose principal place of business is in the district of Srikakulam in Andhra Pradesh
      7Form GSTR-7 for the month of October 201831st January 2019All taxpayers

      *Cuddalore, Thiruvarur, Puddukottai, Dindigul, Nagapatinam, Theni, Thanjavur, Sivagangai, Tiruchirappalli, Karur and Ramanathapuram.

      26th October 2018

      1. Due date of GST ITC-04 for the period of July 2017 to September 2018 extended till 31st December 2018.
      2. Taxpayers whose registration has been cancelled by the proper officer on or before 30th September 2018, shall be required to furnish the final return in Form GSTR-10 till 31st September 2018.

      21st October 2018

      Due date to reconcile and file the amended GST data for FY 2017-18 in GSTR-3b for September 2018 & claim accurate ITC now extended to 25 October 2018. 

      28th September 2018

      30th GST Council Meet held on 28th September 2018 (Friday) through video conferencing.

      10th September 2018

      1. Extension of Due date for GSTR-3B only for newly migrated taxpayers for months July 2017 to Nov 2018 till 31st December 2018. The due dates remain unchanged for the rest of the taxpayers.
      2. Extension of Due date for GSTR-1 in case of taxpayers with turnover above Rs 1.5 crores in previous FY or Current FY.
      3. a. Regular taxpayers : for months from July 2017 to September 2018 extended till the 31st October 2018.

        b. Newly migrated taxpayers : for months from July 2017 to November 2018 extended till the 31st December 2018.

      4. Extension of Due date for GSTR-1 in case of taxpayers with turnover upto Rs 1.5 crores in previous FY or Current FY.
      5. a. Regular taxpayers :

        Quarter New Due date
        July – September 2017 31st October 2018
        October – December 2017 31st October 2018
        January – March 2018 31st October 2018
        April – June 2018 31st October 2018
        July – September 2018 31st October 2018
        October – December 2018 31st January 2019
        January – March 2019 30th April 2019

        b. Newly migrated taxpayers: For all quarters from July 2017 to September 2018 extended till 31st December 2018.*

        * The recently held 31st GST Council meeting affirms that there is a further due date extension for those filing GST returns.

        c. For flood-affected regions of Kodagu, Mahe and Kerala: Above table of dates remain the same except for quarter July 2018 to September 2018 extended till 15th November 2018.

      6. Due date of TRAN-1 and TRAN-2 is extended for certain taxpayers who could not complete filing due to a tech glitch, to 31st March 2019 and 30th April 2019 respectively.
      4th May 2018

      At the 27th GST council meeting held on 4th May 2018, a decision was taken for continuing GSTR-1 and GSTR3B filing for another six months until the new system of GST Returns comes into effect.

      23rd March 2018

      Certain notifications were made on 23rd March 2018 to give effect to decisions made in 26th meeting of GST council.

      26th GST Council Meet was held at New Delhi on 10th March 2018, the following were highlights:

      • No concrete decision was taken to introduce any changes on GST returns filing. Also, it was clarified that the existing system of return filing will continue. GSTR 3B to continue as notified by CBEC on 23rd March 2018.
      • RCM provisions to be deferred till 30th Sept 2018(notified)

      10th November 2017

      As per 23rd GST Council Meet, following relief measures in GSTR compliance was announced:

      • All businesses to file GSTR-1 and GSTR-3B till Sept 2018.
      • GSTR-2 and GSTR-3 filing are suspended.
      • Turnover under Rs 1.5 Cr can also opt to file quarterly GSTR-1
      • Turnover above Rs 1.5 Cr have to file monthly GSTR-1
      • All businesses to file GSTR-3B by 20th of next month till Sept 2018.
      Having known the dates now, make sure to mark this on your calendar!

      In case you missed the filing date of GST, ensure you make payment of tax along with the applicable late fees.

      For further reading and understanding, check out the articles below:

      Types of GST Returns

      GSTR-1

      GST Returns Explained