GST Return Due Date Calendar for December 2020

GST Return Due Date

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 periodDue DateNo interest payable tillInterest payable @ 9% from & tillInterest payable @ 18% from
November, 202020th 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 periodDue DateNo interest payable tillInterest payable @ 9% from & tillInterest payable @ 18% from
November, 202022nd  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 periodDue DateNo interest payable tillInterest payable @ 9% from & tillInterest payable @ 18% from
November, 202024th December, 2020   

Read Also: Easy way for Reconciliation of GSTR 2A with GSTR 3B : GST Returns

Form GSTR-1 Due date

Tax periodDue DateRemarks
October to December, 2020 (Quarterly return)13.01.2021Taxpayers 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)11.12.2020Taxpayers 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 ParticularsDue Date (New)  
GST CMP-083rd Quarter – October to December,  2020    18.01.2021

GST Return due date for Non Resident Tax Payers, ISD, TDS & TCS Taxpayers

Form No.Compliance ParticularsTimeline Due Date
GSTR-5 & 5ANon-resident ODIAR services provider file Monthly GST Return           20th of succeeding month           20.12.2020
  GSTR -6Every Input Service Distributor (ISD)  13th of succeeding month  13.12.2020
  GSTR -7Return for Tax Deducted at source to be filed by Tax Deductor  10th of succeeding month  10.12.2020
  GSTR -8E-Commerce operator registered under GST liable to TCS10th of succeeding month10.12.2020

Due Date for GST Annual Return

Form No.Compliance ParticularsDue Date (New)  
GSTR-9A (2018-19)Annual return31.12.2020
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 ParticularsDue Date (New)  
RFD -10Refund of Tax to Certain Persons18 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 shortfallPress Release ID: 1670379
2.Rs 1,05,155 crore of gross GST revenue collected in the month of October 2020Press Release ID: 1669239
3.CGST officials bust racket for generating fraudulent input tax credit through fake billing of around Rs 1,278 crorePress 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 onwardsGSTN Update 410
6Due dates for filing of Form GSTR-3B for the Tax Periods from October, 2020 till March, 2021GSTN Update 413
7Auto-population of e-invoice details into GSTR-1GSTN Update 414
8Seeks 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
9Seeks to make the Thirteenth amendment (2020) to the CGST Rules.201782/2020-Central Tax dated 10.11.2020
10Seeks to extend the due date for FORM GSTR-183/2020-Central Tax dated 10.11.2020
11Seeks to notify class of persons under proviso to section 39(1).84/2020-Central Tax dated 10.11.2020
12Seeks to notify special procedure for making payment of 35% as tax liability in first two month85/2020-Central Tax dated 10.11.2020
13Seeks to rescind Notification 76/2020-Central tax dated 15.08.202086/2020-Central Tax dated 10.11.2020
14Seeks to extend the due date for furnishing of FORM ITC-04 for the period July- September 2020 till 30th November, 202087/2020-Central Tax dated 10.11.2020
15Seeks 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
16provisions relating to Quarterly Return Monthly Payment SchemeCBEC-20/01/08/2020 -GST
17the Central Goods and Services Tax (Thirteenth Amendment) Rules, 2020No. 82/2020–Central Tax
18Online filing of application (Form GST EWB 05) by the taxpayer for un-blocking of E-Way Bill (EWB) generation facilityGSTN Update 420
19Update on auto-population of e-invoice details into GSTR-1GSTN Update 421
20Seeks 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]

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