GST Return Due Date: 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.
GSTR-3B Due Date
A. Taxpayers having aggregate turnover more than Rs. 5 Cr. in preceding FY
| Tax period | Due Date | No interest payable till | Interest payable @ 9% from & till | Interest payable @ 18% from |
| November, 2020 | 20th December, 2020 | – | – | – |
B. Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group A)
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
| Tax period | Due Date | No interest payable till | Interest payable @ 9% from & till | Interest payable @ 18% from |
| November, 2020 | 22nd December, 2020 |
Read Also: CBIC notifies 8 digit HSN for certain products
C. Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group B)
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
| Tax period | Due Date | No interest payable till | Interest payable @ 9% from & till | Interest payable @ 18% from |
| November, 2020 | 24th December, 2020 |
Read Also: Easy way for Reconciliation of GSTR 2A with GSTR 3B : GST Returns
Form GSTR-1 Due date
| 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 (November, 2020) | 11.12.2020 | Taxpayers having an aggregate turnover of More than Rs. 1.50 Crores (more than Rs 1.50 Cr) or opted to file Monthly Return |
GST Return Due date for Composition taxpayers
| Form No. | Compliance Particulars | Due Date (New) |
| GST CMP-08 | 3rd Quarter – October to December, 2020 | 18.01.2021 |
GST Return due date for 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 | 20.12.2020 |
| GSTR -6 | Every Input Service Distributor (ISD) | 13th of succeeding month | 13.12.2020 |
| GSTR -7 | Return for Tax Deducted at source to be filed by Tax Deductor | 10th of succeeding month | 10.12.2020 |
| GSTR -8 | E-Commerce operator registered under GST liable to TCS | 10th of succeeding month | 10.12.2020 |
Due Date for GST Annual Return
| 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 |
GST Refund
| Form No. | Compliance Particulars | Due Date (New) |
| RFD -10 | Refund of Tax to Certain Persons | 18 Months after the end of quarter for which refund is to be claimed |
Click here: GST Input Tax Credit Setoff Calculator
Key Updates on GST
1. As per Rule 138E (a) & (b) of the CGST Rules, 2017, blocking of EWB generation will be started from 01.12.2020. Visit News and Update section for details.
2. Government to prepare a list of ‘risky’ companies created to evade GST
The government will use artificial intelligence (AI) and Aadhaar registration to segregate dubious firms purposely created for Goods and Services Tax (GST) evasion and put them under the “risky” category to closely monitor their activities, two finance ministry officials said.
3. GST Compliance tightened: Buyers from big firms to show valid e-invoices for tax credit
Aiming to collect almost the same sum as taxes as last year, the revenue department is tightening compliance requirements related to e-invoicing. The buyers are required to ensure proper e-invoices are issued to them by listed large GST-registered businesses; in the absence of such e-invoices, the buyers could lose input tax credit.
Check More : GST Interest Calculator
4. Firm busted for availing benefit from bogus invoices of around Rs 685 crore
On the basis of specific intelligence as well as further data mining/analysis on GSTN and E way bill portals, the officers of CGST Delhi South Commissionerate, have busted a syndicate of firms involved in availing invoices/E-way bills issued on the GSTIN of fake/dummy firms and getting Refund of IGST on the strength of such fake Invoices.
A case was booked against M/s. Baan Ganga Impex having their Principal Place of Business at L-10A, Ganga Tower, Mahipalpur, New Delhi-110037 (GSTIN 07AAMFB0425A1Z4).
In total M/s Baan Ganga Impex has availed the invoices from the fake entities amounting to Rs. 685 crore (approx.) involving GST of Rs. 50 crore (approx.) and succeeded to get refund of Rs. 35 crores (approx).
5. Update on auto-population of e-invoice details into GSTR-1
Read More: GSTN: Update on delay in auto-population of e-invoice details into GSTR-1
GST Updates From 01.11.2020 To 30.11.2020
| Sl. No. | Notification(s) | Notification No. |
| 1. | Rajasthan decides to go for Option-1 to meet the GST implementation shortfall | Press Release ID: 1670379 |
| 2. | Rs 1,05,155 crore of gross GST revenue collected in the month of October 2020 | Press Release ID: 1669239 |
| 3. | CGST officials bust racket for generating fraudulent input tax credit through fake billing of around Rs 1,278 crore | Press Release ID: 1668567 |
| 4. | Seeks to amend notification no. 41/2020-Central Tax dt. 05.05.2020 to extend due date of return under Section 44 till 31.12.2020. | 80/2020-Central Tax dated 28.10.2020 |
| 5. | Auto-populated Form GSTR 3B (PDF) for the taxpayers, from the month of October 2020 onwards | GSTN Update 410 |
| 6 | Due dates for filing of Form GSTR-3B for the Tax Periods from October, 2020 till March, 2021 | GSTN Update 413 |
| 7 | Auto-population of e-invoice details into GSTR-1 | GSTN Update 414 |
| 8 | Seeks to notify amendment carried out in sub-section (1), (2) and (7) of section 39 vide Finance (No.2) Act, 2019. | 81/2020-Central Tax dated 10.11.2020 |
| 9 | Seeks to make the Thirteenth amendment (2020) to the CGST Rules.2017 | 82/2020-Central Tax dated 10.11.2020 |
| 10 | Seeks to extend the due date for FORM GSTR-1 | 83/2020-Central Tax dated 10.11.2020 |
| 11 | Seeks to notify class of persons under proviso to section 39(1). | 84/2020-Central Tax dated 10.11.2020 |
| 12 | Seeks to notify special procedure for making payment of 35% as tax liability in first two month | 85/2020-Central Tax dated 10.11.2020 |
| 13 | Seeks to rescind Notification 76/2020-Central tax dated 15.08.2020 | 86/2020-Central Tax dated 10.11.2020 |
| 14 | Seeks to extend the due date for furnishing of FORM ITC-04 for the period July- September 2020 till 30th November, 2020 | 87/2020-Central Tax dated 10.11.2020 |
| 15 | Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 100 Cr from 01st January 2021. | 88/2020-Central Tax dated 10.11.2020 |
| 16 | provisions relating to Quarterly Return Monthly Payment Scheme | CBEC-20/01/08/2020 -GST |
| 17 | the Central Goods and Services Tax (Thirteenth Amendment) Rules, 2020 | No. 82/2020–Central Tax |
| 18 | Online filing of application (Form GST EWB 05) by the taxpayer for un-blocking of E-Way Bill (EWB) generation facility | GSTN Update 420 |
| 19 | Update on auto-population of e-invoice details into GSTR-1 | GSTN Update 421 |
| 20 | Seeks to waive penalty payable for non compliance of the provisions of notification No.14/2020 – Central Tax, dated the 21st March, 2020. | 89/2020-Central Tax dated 29.11.2020 |
The author of the above article is CS Lalit Rajput, Partner at Xcede Consultech LLP.
Email id: [email protected]
Disclaimer:The article or blog or post (by whatever name) in this website is based on the writer’s personal views and interpretation of Act. The writer does not accept any liabilities for any loss or damage of any kind arising out of information and for any actions taken in reliance thereon.
Also, www.babatax.com and its members do not accept any liability, obligation or responsibility for author’s article and understanding of user.
For Collaborating with us-
- Mail us at [email protected]
- Whatsapp us at +91-7024984925
