GST Return Due dates for the month of 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 due date for Filing GST Return.
Filing of GSTR –3B
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 |
| October, 2020 | 20th November, 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 |
| October, 2020 | 22nd November, 2020 |
Read Also: GST Refund of Input tax Credit- Question and Answer
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 |
| October, 2020 | 24th November, 2020 | – | – | – |
D. Filing Form GSTR-1
| 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 |
E. GST Return 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) |
Click here: GST Input Tax Credit Setoff Calculator
F. GST Return of 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 |
Check More : GST Interest Calculator
G. 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 |
Key Updates under GST
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.
Read Also: Easy way for Reconciliation of GSTR 2A with GSTR 3B : GST Return
2. 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
3. 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
4. Composition taxpayers with ‘NIL’ return 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.
Read Also: GST CMP-08 Form: NIL statement through SMS on GST Portal
5. Withdrawal of EVC facility extended to companies for filing GST Return.
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
Read Also : GSTN: Withdrawal of EVC facility extended to companies for filing GST Return
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 |
The author of the above article is CS Lalit Rajput, Partner at Xcede Consultech LLP.
Email id: [email protected]
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