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GST Due Dates Calendar for November 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, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes & Customs, has extended the various due date for Filing GST Returns without additional fee / penalty.

Filing of GSTR –3B

GSTR 3B Due Dates- 

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
October, 2020 20th November, 2020

Taxpayers having aggregate turnover upto Rs. 5 crores in 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
October, 2020 22nd November, 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 upto Rs. 5 crores in 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
October, 2020 24th November, 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

GSTR-1 Due Dates: 

Tax period Due Date Remarks
October to December, 2020

Quarterly return

13.01.2021 Taxpayers having an aggregate turnover of Up to Rs. 1.50 Crores (< Rs 1.50 Cr) or opted to file Quarterly Return
Monthly return

(October, 2020)

11.11.2020 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 3rd Quarter – October to December,  2020 18.01.2021
GSTR-4 The yearly return for 2019-20 shall be required to be filed in Form GSTR 4

 

31.10.2020 (no further extension)
GSTR-4 Annual Return by Composition Dealer for the F/Y 2019-2020 31.10.2020 (no further extension)

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 20.11.2020
 

GSTR -6

Every Input Service Distributor (ISD)  

13th of succeeding month

 

13.11.2020

 

GSTR -7

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

10th of succeeding month

 

10.11.2020

 

GSTR -8

E-Commerce operator registered under GST liable to TCS 10th of succeeding month 10.11.2020

GST Annual Returns 

Form No. Compliance Particulars Due Date (New)

 

GSTR-9A (2018-19) Annual return 31.12.2020
GSTR-9  (2018-19) Taxpayers having an aggregate turnover of more than Rs. 2 Crores or opted to file Annual Return. 31.12.2020
GSTR-9C (2018-19) Reconciliation Statement/ Audit Report for Taxpayers having a Turnover of more than Rs. 5 crores. 31.12.2020

 Key UPDATE(s) 

  1. E – Invoice mandatory for taxpayers

E – Invoice mandatory for taxpayers whose Aggregate Turnover in any of the previous financial year from 2017-18 onwards is more than Rs 500 crore. (Notification No. 60, 61 & 70/2020 CT; Dated 30th July 2020) from 1 Oct 2020.

CBIC notifies registered person, other than a Special Economic Zone unit and those referred to in sub-rules (2), (3), (4) and (4A) of rule 54 of the said rules, whose aggregate turnover in  any preceding financial year from 2017-18 onwards exceeds Five hundred crore rupees, as a class of registered person who shall prepare invoice and other prescribed documents, in terms of sub-rule (4) of rule 48 of the said rules in respect of supply of goods or services or both to a registered person or for exports.

  1. Implementation of the Dynamic QR Code for B2C invoices extended till 01.12.2020.

Where registered person having turnover in excess of INR 500 crore, makes supply to an unregistered person (i.e. B2C supply) then invoices shall contain QR Code. [Notification No. 72/2019 – CT dated 13th December, 2019] (subject to certain exceptions).

The said provisions were to be applicable w.e.f. 1st October, 2020. Amidst COVID – 19, the CBIC has decided to further defer the same and make it effective from 1st December, 2020

  1. New functionalities made available for TCS and Composition taxpayers
    • Provision to make amendment, multiple times, in Table 4 of Form GSTR-8
    • TCS facility extended to composition taxpayers

Read full circular at : Click here

  1. Composition taxpayers with ‘NIL’ returns can file via SMS: GSTN

GST Network on Monday said it has launched the facility of filing quarterly returns by SMS for composition taxpayers with ‘NIL’ liability. Out of the total of 17.11 lakh taxpayers registered under the Composition Scheme, about 20 per cent or 3.5 lakh taxpayers are NIL return filers.

With this, composition taxpayers can now file NIL statement in Form GST CMP-08 through SMS and without logging in to the GST portal. CMP-08 is a quarterly statement of self-assessed tax to be submitted by composition taxpayers.

  1. Withdrawal of EVC facility extended to companies for filing GSTR1 and GSTR3B.

The facility to file GSTR 3B and GSTR-1 with the EVC in lieu of DSC extended to the registered person, who are also registered under the Companies Act, 2013, shall be withdrawn w.e.f. 1st Nov. 2020. However, facility to file NIL returns through OTP verification, shall be continued for all types of registered persons in view of notification 58/2020- dated 1st July 2020

GST UPDATES from 01.10.2020 to 31.10.2020

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

 

Seeks to amend notification no. 41/2020-Central Tax dt. 05.05.2020 to extend due date of return under Section 44 till 31.10.2020 69/2020-Central Tax dated 30.09.2020  

LINK

2. Seeks to amend notification no. 13/2020-Central Tax dt. 21.03.2020. 70/2020-Central Tax dated 30.09.2020 LINK
3. Seeks to amend notification 14/2020- Central Tax to extend the date of implementation of the Dynamic QR Code for B2C invoices till 01.12.2020. 71/2020-Central Tax dated 30.09.2020  

LINK

4. e-invoicing – Relaxation and latest changes News and Updates 405  

LINK

 

5.

Seeks to make the Eleventh amendment (2020) to the CGST Rules. 72/2020-Central Tax dated 30.09.2020 `LINK
6 Seeks to notify a special procedure for taxpayers for issuance of e-Invoices in the period 01.10.2020 – 31.10.2020. 73/2020-Central Tax dated 01.10.2020  

LINK

7 Extension of CGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. upto 30.09.2021. 04/2020-Central Tax (Rate) ,dt. 30-09-2020 LINK
8 DGGI Gurugram Zonal Unit arrest one person on charges of creating and operating fictitious firms on forged documents and passing fake input tax credit of Rs 190 crore Release ID: 1663176  

LINK

9 DGGI busts exporter companies for defrauding exchequer through fraudulent claims of ITC and cash refund of around Rs. 61 crore Release ID: 1662983 LINK
10 Annual Return (GSTR-9)and Reconciliation Statement (GSTR 9C) for FY 2018-19 Release ID: 1663175 LINK
11 Recommendations of the 42nd GST Council Meeting Release ID: 1661827  

LINK

12 Clarification of issues relating to application of sub-rule (4) of rule 36 of the CGST Rules, 2017, cumulatively for the months of February, 2020 to August, 2020 CBIC-20/06/14-2020 -GST `LINK
13 Circular clarifying issues relating to application of sub-rule (4) of rule 36 of the CGST Rules, 2017, cumulatively for the months of Feb to Aug, 2020  

 

Circular No. 142/12/ 2020- GST

LINK
14 Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters October, 2020 to December, 2020 and January, 2021 to March, 2021 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year. 74/2020-Central Tax dated 15.10.2020  

LINK

15 Seeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from October, 2020 to March, 2021. 75/2020-Central Tax dated 15.10.2020 LINK
16 Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for October, 2020 to March, 2021. 76/2020-Central Tax dated 15.10.2020 LINK
17 Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2019-20 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date. 77/2020-Central Tax dated 15.10.2020  

LINK

18 Seeks to notify the number of HSN digits required on tax invoice. 78/2020-Central Tax dated 15.10.2020 `LINK
19 Seeks to make the Twelfth amendment (2020) to the CGST Rules.2017. 79/2020-Central Tax dated 15.10.2020 `LINK
20 To amend notification No. 12/ 2017- Central Tax (Rate) so as to exempt satellite launch services provided by ISRO, Antrix Co. Ltd and NSIL as recommended by GST Council in its 42nd meeting held on 05.10.2020. 05/2020-Central Tax (Rate) ,dt. 16-10-2020 LINK
21 The Delhi Goods and Services Tax (Third Amendment) Rules, 2020. No 16/2020- State Tax  

LINK

22 further amendments in the notification of the Government of the National Capital Territory of Delhi, in the Department of Finance (Revenue-1), No.13/2017- State Tax (Rate), dated the 30th June, 2017 No 29/2019- State Tax (Rate) LINK
23 further amendment in the notification of the Government of National Capital Territory of Delhi in the Department of Trade and Taxes(Policy Branch) No.44/2019 – State Tax, dated the 20th November, 2019, No. 07/2020– State Tax 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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