GST Return Due dates for the month of October 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 Returns.
GST Return Due Date 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 |
| September, 2020 | 20th October, 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 |
| 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 | 01st October, 2020 | – | – | – |
| September, 2020 | 22nd October, 2020 |
Read Also: Easy way for Reconciliation of GSTR 2A with GSTR 3B : GST Returns
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 |
| 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 | 03rd October, 2020 | – | – | – |
| September, 2020 | 24th October, 2020 |
GST Return Due date – Form GSTR-1
| Tax period | Due Date | Remarks |
| July to September, 2020 (Quarterly return) | 31.10.2020 | Taxpayers having an aggregate turnover of Up to than Rs. 1.50 Crores (< Rs 1.50 Cr) or opted to file Quarterly Return |
| Monthly return | 11.10.2020 | Taxpayers having an aggregate turnover of More than Rs. 1.50 Crores (> 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 | 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 |
| GSTR-4 | Annual Return by Composition Dealer for the F/Y 2019-2020 | 31.10.2020 |
GST Return due dates 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 | 20.10.2020 |
| GSTR -6 | Every Input Service Distributor (ISD) | 13th of succeeding month | 13.10.2020 |
| GSTR -7 | Return for Tax Deducted at source to be filed by Tax Deductor | 10th of succeeding month | 10.10.2020 |
| GSTR -8 | E-Commerce operator registered under GST liable to TCS | 10th of succeeding month | 10.10.2020 |
Due Date for GST Annual Return:
| Form No. | Compliance Particulars | Due Date (New) |
| GSTR-9A (2018-19) | Annual return | 31.10.2020 |
| GSTR-9 (2018-19) | Taxpayers having an aggregate turnover of more than Rs. 2 Crores or opted to file Annual Return. | 31.10.2020 |
| GSTR-9C (2018-19) | Reconciliation Statement/ Audit Report for Taxpayers having a Turnover of more than Rs. 5 crores. | 31.10.2020 |
Key Updates on GST:
1. 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.
Click here: GST Input Tax Credit Setoff Calculator
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. CBIC extends exemption on transportation Services of goods to a place outside India
CBIC extends exemptions on supply Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India and Services by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India under CGST Act till 30th day of September, 2021
Check More : GST Interest Calculator
4. One time relaxation in implementation of E-Invoice Provisions for the month of October, 2020
In the initial phase of implementation of e-invoice, it has been decided that the invoices issued by such taxpayers during October 2020 without following the manner prescribed under rule 48(4), shall be deemed to be valid and the penalty leviable under section 122of the CGST Act, 2017, for such non-adherence to provisions, shall stand waived if the Invoice Reference Number (IRN) for such invoices is obtained from the Invoice Reference Portal (IRP) within 30 days of date of invoice.
Read Also: CBIC notified special procedure for taxpayers for issuing GST e-Invoices : Notification
5. 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
GST UPDATES from 01.09.2020 to 30.09.2020
| Sl. No. | Notification(s) | Notification No. | Link(s) |
| 1. | Seeks to amend notification no. 35/2020-Central Tax dt. 03.04.2020 to extend due date of compliance under Section 171 which falls during the period from “20.03.2020 to 29.11.2020” till 30.11.2020 | Notification No. 65/2020 – Central Tax | LINK |
| 2. | the Delhi Goods and Services Tax (Amendment) Act, 2020. | LINK | |
| 3. | Amendment in the notification of the Government of India in the Ministry of Finance, No. 35/2020-Central Tax, dt. 03.04.2020, | CG-DL-E-21092020-221857 | LINK |
| 4. | Borrowing of money to meet GST revenue shortfall | Press Release ID: 1656927 | LINK |
| 5. | Seeks to give one time extension for the time limit provided under Section 31(7) of the CGST Act 2017 till 31.10.2020 | 66/2020-Central Tax dated 21.09.2020 | LINK |
| 6 | Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-4 for 2017-18 and 2018-19, subject to the condition that the returns are filled between 22.09.2020 to 31.10.2020. | 67/2020-Central Tax dated 21.09.2020 | LINK |
| 7 | Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-10, subject to the condition that the returns are filled between 22.09.2020 to 31.12.2020. | 68/2020-Central Tax dated 21.09.2020 | LINK |
| 8 | 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 |
| 9 | 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 |
| 10 | Seeks to amend notification no. 13/2020-Central Tax dt. 21.03.2020. | 70/2020-Central Tax dated 30.09.2020 | LINK |
| 11 | 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 |
| 12 | 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 |
| 13 | Seeks to make the Eleventh amendment (2020) to the CGST Rules. | 72/2020-Central Tax dated 30.09.2020 | LINK |
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
