gst due dates
July 17, 2020 Vaibhav Baser

Know all about GST Returns Latest Due dates as on July 2020

By CMA Vaibhav Baser

GSTR 1 is a return of outward supplies:

It is a return showing all the sales transactions of a business.  Every Normal register dealer required to file GSTR-1.

Taxpayers having annual turnover upto Rs 1.5 crores can opt to file the GSTR-1 once in every quarter.

Government give Relaxation for levy of late fee for GSTR-1:

Due Dates GSTR-1 for March to June 2020

PeriodPeriodicityRevised Due Date
March 2020Monthly filings10th July, 2020
April 2020Monthly filings24th July, 2020
May 2020Monthly Filings28th July, 2020
June 2020Monthly filings05th August, 2020
January to March, 2020Quarterly filings17th July, 2020
April to June, 2020Quarterly filings03rd August, 2020

GSTR-3B is a monthly self-declaration to be filed by a registered GST dealer along with GSTR 1 return forms:

It is a simplified return to declare summary GST liabilities for a tax period.

Concessional rate of interest for delay on filing of GSTR-3B return till September 30, 2020:

Due Dates for GSTR-3B for February to August 2020

Turnover
(in the preceding Financial
Year)		Tax PeriodDue DateRevised Due DateInterest
Upto Rs. 5 Crore
(Specified States I)		February 202022nd March, 202030th June, 2020NIL till upto 30th June, 2020, thereafter 9% till 30th September, 2020
Upto Rs. 5 Crore
(Specified States I)		March 202022nd April, 20203rd July, 2020NIL till upto 3rd July, 2020, thereafter 9% till 30th September, 2020
Upto Rs. 5 Crore
(Specified States I)		April 202022nd May, 20206th July, 2020NIL till upto 6th July, 2020, thereafter 9% till 30th September, 2020
Upto Rs. 5 Crore
(Specified States I)		May 202022nd June, 202012th September, 2020NIL till upto 12th September, 2020, thereafter 9% till 30th September, 2020
Upto Rs. 5 Crore
(Specified States I)		June 202022nd July, 202023rd September, 2020NIL till upto 23rd September, 2020, thereafter 9% till 30th September, 2020
Upto Rs. 5 Crore
(Specified States I)		July 202022nd August, 202027th September, 2020NIL till upto 27th September, 2020, thereafter 9% till 30th September, 2020
Upto Rs. 5 Crore
(Specified States I)		August 202022nd September, 20201st October, 2020. (Date is extended)NIL upto 1st October, 2020
Upto Rs. 5 Crore
(Specified Sates-II)		February 202024th March, 202030th June, 2020NIL till upto 30th June, 2020, thereafter 9% till 30th September, 2020
Upto Rs. 5 Crore
(Specified Sates-II)		March 202024th April, 20205th July, 2020NIL till upto 5th July, 2020, thereafter 9% till 30th September, 2020
Upto Rs. 5 Crore
(Specified Sates-II)		April 202024th May, 20209th July, 2020NIL till upto 9th July, 2020, thereafter 9% till 30th September, 2020
Upto Rs. 5 Crore
(Specified Sates-II)		May 202024th June, 202015th September, 2020NIL till upto 15th September, 2020, thereafter 9% till 30th September, 2020
Upto Rs. 5 Crore
(Specified Sates-II)		June 202024th July, 202025th September, 2020NIL till upto 25th September, 2020, thereafter 9% till 30th September, 2020
Upto Rs. 5 Crore
(Specified Sates-II)		July 202024th August, 202029th September, 2020NIL till upto 29th September, 2020, thereafter 9% till 30th September, 2020
Upto Rs. 5 Crore
(Specified Sates-II)		August 2002024th September, 20203rd October, 2020 (Date is extended)NIL upto 3rd October, 2020
More than Rs. 5 CroreFebruary 202020th March, 202024th June, 2020NIL till upto 4th April, 2020, thereafter 9% till 24th June, 2020
More than Rs. 5 CroreMarch 202020th April, 202024th June, 2020NIL till upto 5th May, 2020, thereafter 9% till 24th June, 2020,
More than Rs. 5 CroreApril 202020th May, 202024th June, 2020NIL till upto 4th June, 2020, thereafter 9% till 24th June, 2020,
More than Rs. 5 CroreMay 202020th June, 202027th June, 2020Nil till upto 27th June, 2020
More than Rs. 5 CroreJune 202020th July, 2020Not extendedNo waiver.
More than Rs. 5 CroreJuly 202020th Aug, 2020Not extendedNo waiver.
More than Rs. 5 CroreAug 202020th Sep, 2020Not extendedNo waiver.

Specified States-I

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

Specified Sates-II

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 Delhi.

CMP 08 for Composition dealers:

Small traders, manufacturers and service providers can avail the composition scheme.

1% GST is leviable on turnover if the turnover of a taxpayer is up to Rs 1.5 crore. The value of turnover comes down to Rs 75 lakh for some States which comes under special category.

CMP-08 has abridged and simplified the complete process of filing and replaced GSTR-4 which was initially mandatory to be filed every quarter.

Period of GSTR-4Due Date
F.Y 2019-2031st August, 2020

GSTR-5 & 5A for the months of March to June:

GSTR-5 is a return form for the person registered under the Goods and Services Tax (GST) and is a non-resident foreign taxpayer.

GSTR-5 includes a summary of information about details of the taxpayer, B2B outward supplies, B2C Inter-state supplies, Imported goods details etc.

Due date of filing GSTR-5 & 5A has been extended till 31 August 2020.

PeriodOriginal Due DateRevised Due DateRevised Due Date-II
March 202020th April, 202030th June, 202031st August, 2020
April 202020th May, 202030th June, 202031st August, 2020
May 202020th June, 202030th June, 202031st August, 2020
June 202020th July, 202031st August, 2020                –

GSTR 6 for Input Service Distributor:

GSTR -6 is details information of all document issued for distribution of ITC. Method of distribution of credit and tax invoice on which credit is received.

GSTR-6 is monthly return filed by Impute tax distributor.

Due date of filing GSTR-6 has been extended till 31 August 2020.

PeriodOriginal Due DateRevised Due DateRevised Due Date-II
March 202013th April, 202030th June, 202031st August, 2020
April 202013th May, 202030th June, 202031st August, 2020
May 202013th June, 202030th June, 202031st August, 2020
June 202013th July, 202031st August, 2020                –

GSTR 7 is a return to be filed by the Tax Dedicator (Tax deducted at source) under GST:

GSTR 7 contains the details of TDS deducted, TDS liability payable and paid, TDS refund claimed if any etc.

Due date of filing GSTR-7 has been extended till 31 August 2020.

PeriodOriginal Due DateRevised Due DateRevised Due Date-II
March 2020Original Due DateRevised Due Date31st August, 2020
April 202010th April, 202030th June, 202031st August, 2020
May 202010th May, 202030th June, 202031st August, 2020
June 202010th June, 202030th June, 2020                –

Due date of GSTR-8:

GSTR-8 is applicable to every E-Commerce operator who want to collect TCS (Tax at Source) all taxable supplied made through online. It includes the supplies made by E-commerce platform to the registered, unregistered customer, tax paid, and tax payable.

All Taxable supplies and tax collected at source by the e-commerce operator need be report in GSTR-8.

The Due date of filing GSTR-8 has been extended till 31 August 2020.

PeriodOriginal Due DateRevised Due DateRevised Due Date-II
March 202010th April, 202030th June, 202031st  August, 2020
April 202010th May, 202030th June, 202031st  August, 2020
May 202010th June, 202030th June, 202031st  August, 2020
June 202010th July, 202031st August, 2020                –

In view of Covid-19 CBIC have made several extensions in regards to the due date for filing of returns. Taxpayer should check the due dates accordingly.

In Case of any queries or requirements contact

Team
Compliance Arena
info@compliancearena.in
8447773833, 9205080043

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