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GST Compliance Calendar for September 2020

Keeping in view the preventive measures taken to contain the spread of Novel Coronavirus (COVID-19) and the difficulties being faced by the GST taxpayer, the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes & Customs, has extended the due date for filing GST Returns.

GST Compliance Relaxations:

 

  • Filing of GSTR –3B

  • Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY

Tax period Due Date No interest payable till Interest payable @ 9% from & till Interest payable @ 18% from
August, 2020 20th September, 2020
  • Taxpayers having aggregate turnover up to Rs. 5 crores in the preceding FY (Group A)

Tax period Due Date No interest payable till Interest payable @ 9% from & till Interest payable @ 18% from
Feb, 2020 22nd March, 2020 30th June, 2020 1st July to 30th Sept., 2020 1st Oct., 2020
March, 2020 22nd April, 2020 3rd July, 2020 4th July to 30th Sept., 2020 1st Oct., 2020
April, 2020 22nd May, 2020 6th July, 2020 7th July to 30th Sept., 2020 1st Oct., 2020
May, 2020 12th July, 2020 (extended date for filing) 12th Sept., 2020 13th Sept to 30th Sept., 2020 1st Oct., 2020
June, 2020 22nd July, 2020 23rd Sept., 2020 24th Sept to 30th Sept., 2020 1st Oct., 2020
July, 2020 22nd August, 2020 27th September, 2020 28 Sep-30 Sep 2020 01.10.2020 to till actual date of deposit of Tax
August, 2020 22nd September, 2020
Group A States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep
  • Taxpayers having aggregate turnover up to Rs. 5 crores in the preceding FY (Group B)

Tax period Due Date No interest payable till Interest payable @ 9% from & till Interest payable @ 18% from
Feb, 2020 24th March, 2020 30th June, 2020 1st July to 30th Sept., 2020 1st Oct., 2020
March, 2020 24th April, 2020 5th July, 2020 6th July to 30th Sept., 2020 1st Oct., 2020
April, 2020 24th May, 2020 9th July, 2020 10th July to 30th Sept., 2020 1st Oct., 2020
May, 2020 14th July, 2020 (extended date for filing) 15th Sept., 2020 16th Sept to 30th Sept., 2020 1st Oct., 2020
June, 2020 24th July, 2020 25th Sept., 2020 26th Sept to 30th Sept., 2020 1st Oct., 2020
July, 2020 24th August, 2020 29th Sept., 2020 30th Sept., 2020 1st Oct., 2020
August, 2020 24th September, 2020
Group B States:  Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi

 

  • Late Fee Relief to Normal Taxpayers filing Form GSTR-3B

i) Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY

Tax period Late fees waived if return filed on or before
May, 2020 30th September, 2020

(Interest is NIL for the first 15 days, 9% after 15 days till 24th June and 18% thereafter)

June, 2020
July, 2020

ii) Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY

Tax period Late fees waived if return filed on or before (For Group A States)* Late fees waived if return filed on or before (For Group B States)*
May, 2020 12th Sept., 2020 15th Sept., 2020
June, 2020 23rd Sept., 2020 25th Sept., 2020
July, 2020 27th Sept., 2020 29th Sept., 2020
States Group A- Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep Group B- Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi

Kindly note:

Taxpayers who are yet to file Form GSTR-3B for any month(s) from July, 2017 till Jan., 2020, can now file Form GSTR-3B from 1st July, 2020 till 30th Sept., 2020, without any late fee, for those months in which they did not have any tax liability. However, for the months they had a tax liability, their late fee is capped at Rs 500 per return.

iii) Filing Form GSTR-1:

Tax period Due Date Remarks
July to September, 2020

Quarterly return

31.10.2020 Taxxpayers having an aggregate turnover of Up to than Rs. 1.50 Crores (< Rs 1.50 Cr) or opted to file Quarterly Return
Monthly return 11.09.2020 Taxpayers having an aggregate turnover of More than Rs. 1.50 Crores (> Rs 1.50 Cr) or opted to file Monthly Return
  • Compliances for Composition taxpayers

Form No. Compliance Particulars Due Date (New)

 

GST CMP-08 2nd Quarter – July to September 2020 18.10.2020
GSTR-4 The yearly return for 2019-20 shall be required to be filed in Form GSTR 4

 

 

31.10.2020

  • Non-Resident Tax Payers, ISD, TDS & TCS Taxpayers

Form No. Compliance Particulars Timeline  Due Date
GSTR-5 & 5A Non-resident ODIAR services provider file Monthly GST Return 20th of succeeding month 20.09.2020
 

GSTR -6

Every Input Service Distributor (ISD)  

13th of succeeding month

 

13.09.2020

 

GSTR -7

Return for Tax Deducted at source to be filed by Tax Deductor  

10th of succeeding month

 

10.09.2020

 

GSTR -8

E-Commerce operator registered under GST liable to TCS 10th of succeeding month 10.09.2020
  • GST Annual Returns:

Form No. Compliance Particulars Due Date (New)

 

GSTR-9A (2018-19) Annual return 30.09.2020
GSTR-9  (2018-19) Taxpayers having an aggregate turnover of more than Rs. 2 Crores or opted to file Annual Return. 30.09.2020
GSTR-9C (2018-19) Reconciliation Statement/ Audit Report for Taxpayers having a Turnover of more than Rs. 5 crores. 30.09.2020
  •  Key UPDATE(s):
    • The facility for filing a refund application for July 2017 has been restored on the portal. Inconvenience caused in the past is regretted                
    • Downloading document-wise details of Table 8A of Form GSTR-9

A facility has been provided to the taxpayers to download document wise details of Table 8A of Form GSTR-9, from the portal in excel format. This can be done by using a new option of ‘Document wise Details of Table 8A’ given on the GSTR-9 dashboard, from Financial Year 2018-19 onwards. This will help the taxpayer in reconciling the values appearing in Table 8A of Form GSTR 9, thus facilitate filling the Form GSTR 9.

Steps to Download: To download, navigate to Services > Returns > Annual Return > Form GSTR-9 (PREPARE ONLINE) > DOWNLOAD TABLE 8A DOCUMENT DETAILS option.

For more info: Click Here

Aadhaar Authentication process has been introduced, for the persons applying for GST registration as Normal Taxpayer/ Composition/ Casual Taxable Person/ Input Service Distributor (ISD)/ SEZ Developer/ SEZ Unit etc, in Form GST REG 01 (refer Notification No 62/2020-CT dt 20.08.2020 ).

For Link: Click Here

    • Letter of Undertaking (LUT): Due date for filing of LUT for the financial year 2020-21 is extended to 31st August 2020 as per Notification No. 55/2020 dated 27.06.2020.
    • Amendment In Export Policy Of Ventilators:

Notification No.53 dated 24.03.2020 is amended to the extent that all ventilators including any artificial respiratory apparatus or oxygen therapy apparatus or any other breathing appliance/device are made “free” for export.

(Notification No.23/2015-2020 dated 04.08.2020)

    • GST Department has released the notification on Using Offline Tool to prepare Form GSTR-4 Annual Return by Composition Taxpayers

An EXCEL based offline tool has been provided on the GST portal for composition taxpayers to prepare their GSTR-4 Annual Return. (Click here for more info)

Click here for User Manual & FAQ:  Click here

    • Functionality to file Revocation Application under Removal of Difficulty.

In view of the Removal of Difficulty Order No. 01/2020 dated 25.06.2020, the restriction on filing revocation application, in case it was rejected, has been removed. Aggrieved taxpayers can file application for revocation of cancellation of registration once again.

Further, those taxpayers who have filed Appeal against rejection of the Revocation Application and the decision is still pending, they may also file the Revocation of Cancellation.

Taxpayer is required to login and navigate to Services> Registration> Application for Revocation to file the application for revocation.

(Click here for more info.)

  • GST UPDATES from 01.08.2020 to 31.08.2020:

Sl. No.

 

Notification(s) Notification No. Link(s)
1.

 

Seeks to make Tenth amendment (2020) to CGST Rules 62/2020-Central Tax dated 20.08.2020  

LINK

2. In exercise of the powers conferred by section 146 of the Delhi Goods and Services Tax Act 2017 03 of 2017 read with sub rule 4 of rule 48 of the Delhi Goods and Services Tax Rules 2017 Gazette ID

SG-DL-E-21082020-221265

 

LINK

3. GST Revenue collection for July 2020 – ₹ 87,422 crore gross GST revenue collected in  July  

Press Release ID: 1642870

LINK
4. ITC Statement Form GSTR-2B, made available on GST Portal for taxpayers Notification no. 396 LINK
 

5.

Seeks to notify the provisions of section 100 of the Finance (No. 2) Act, 2019 to amend section 50 of the CGST Act, 2017 w.e.f. 01.09.2020 63/2020-Central Tax dated 25.08.2020  

LINK

CS Lalit Rajput TaxClue
CS Lalit Rajputhttp://enlightengovernance.blogspot.com/
Company Secretary having 5 years of post-qualification experience in the Compliance Management Services industry by serving Corporates including Listed Companies, Corporate Secretarial Firms, and LLP.

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