GST Return Due Date Calendar for the month of October 2020

gst return due date

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 periodDue DateNo interest payable tillInterest payable @ 9% from & tillInterest payable @ 18% from
September, 202020th 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 periodDue DateNo interest payable tillInterest payable @ 9% from & tillInterest payable @ 18% from
Feb, 202022nd March, 202030th June, 20201st July to 30th Sept., 20201st Oct., 2020
March, 202022nd April, 20203rd July, 20204th July to 30th Sept., 20201st Oct., 2020
April, 202022nd May, 20206th July, 20207th July to 30th Sept., 20201st Oct., 2020
May, 202012th July, 2020 (extended date for filing)12th Sept., 202013th Sept to 30th Sept., 20201st Oct., 2020
June, 202022nd July, 202023rd Sept., 202024th Sept to 30th Sept., 20201st Oct., 2020
July, 202022nd August, 202027th September, 202028 Sep-30 Sep 202001-10-2020 to till actual date of deposit of Tax
August, 202001st October, 2020
September, 202022nd 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 periodDue DateNo interest payable tillInterest payable @ 9% from & tillInterest payable @ 18% from
Feb, 202024th March, 202030th June, 20201st July to 30th Sept., 20201st Oct., 2020
March, 202024th April, 20205th July, 20206th July to 30th Sept., 20201st Oct., 2020
April, 202024th May, 20209th July, 202010th July to 30th Sept., 20201st Oct., 2020
May, 202014th July, 2020 (extended date for filing)15th Sept, 202016th Sept to 30th Sept., 20201st Oct., 2020
June, 202024th July, 202025th Sept, 202026th Sept to 30th Sept., 20201st Oct., 2020
July, 202024th August, 202029th Sept, 202030th Sept., 20201st Oct., 2020
August, 202003rd October, 2020
September, 202024th October, 2020   

GST Return Due date – Form GSTR-1

Tax periodDue DateRemarks
July to September, 2020 (Quarterly return)31.10.2020Taxpayers having an aggregate turnover of Up to than Rs. 1.50 Crores (< Rs 1.50 Cr) or opted to file Quarterly Return
Monthly return11.10.2020Taxpayers 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 ParticularsDue Date (New)  
GST CMP-082nd Quarter – July to September 2020          18.10.2020
GSTR-4The yearly return for 2019-20 shall be required to be filed in Form GSTR 4  31.10.2020
GSTR-4Annual 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 ParticularsTimeline Due Date
GSTR-5 & 5ANon-resident ODIAR services provider file Monthly GST Return20th of succeeding month           20.10.2020
  GSTR -6Every Input Service Distributor (ISD)  13th of succeeding month  13.10.2020
  GSTR -7Return for Tax Deducted at source to be filed by Tax Deductor  10th of succeeding month  10.10.2020
  GSTR -8E-Commerce operator registered under GST liable to TCS10th of succeeding month10.10.2020

Due Date for GST Annual Return:

Form No.Compliance ParticularsDue Date (New)  
GSTR-9A (2018-19)Annual return31.10.2020
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

  1. Provision to make amendment, multiple times, in Table 4 of Form GSTR-8
  2. 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 shortfallPress 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 31.10.202066/2020-Central Tax dated 21.09.2020           LINK
6Seeks 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
7Seeks 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 21.09.2020LINK
8Extension 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
9Seeks to amend notification no. 41/2020-Central Tax dt. 05.05.2020 to extend due date of return under Section 44 till 31.10.202069/2020-Central Tax dated 30.09.2020           LINK
10Seeks to amend notification no. 13/2020-Central Tax dt. 21.03.2020.70/2020-Central Tax dated 30.09.2020           LINK
11Seeks 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
12Seeks 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
13Seeks to make the Eleventh amendment (2020) to the CGST Rules.72/2020-Central Tax dated 30.09.2020           LINK
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The author of the above article is CS Lalit Rajput, Partner at Xcede Consultech LLP.
Email id: [email protected]

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