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GST compliance calendar
2020-2021
Index
Click on the calendars to view
The calendar is last updated on 5th May 2020
ClearTax, simplifying finances for IndiansPhone: 080-67458777Email: support@cleartax.in
*The due dates mentioned are subject to changes notified by the concerned department.
April 2020 GST Compliance Calendar
Date*
4 Apr
Purpose
Payment of GST
Period
Feb 2020
Description
Taxpayers with an annual aggregateturnover exceeding Rs 5 crore in theprevious financial year can pay GSTwithout interest
The due dates of GSTR-5, GSTR-5A, GSTR-6, GSTR-7, and GSTR-8 for March 2020
and ITC-04 for the quarter January-March 2020 has been extended to 30th June
2020.
The due dates for the CMP-08 for the quarter January-March 2020 and GSTR-04
for FY 2019-20 to be filed by composition dealers has been extended till July 2020.
The due dates for GSTR-1 and GSTR-3B for March 2020 and GSTR-1 for the quarter
January-March 2020 HAVE NOT BEEN EXTENDED, BUT THE LATE FEE IS WAIVED OFF
if filed within the specified dates in June-July 2020.
IMPORTANT NOTES:
Click on the calendars to view
*The due dates mentioned are subject to changes notified by the concerned department.
May 2020 GST Compliance Calendar
Date*
5 May
Purpose
Payment of GST
Period
Mar 2020
Description
Taxpayers with an annual aggregateturnover exceeding Rs 5 crore in theprevious financial year can pay GSTwithout interest
The due dates of GSTR-5, GSTR-5A, GSTR-6, GSTR-7, and GSTR-8 for April 2020
has been extended to 30th June 2020.
The due dates for GSTR-1 and GSTR-3B for April 2020 HAVE NOT BEEN EXTENDED,
BUT THE LATE FEE IS WAIVED OFF if filed within the specified dates in June-July
2020.
IMPORTANT NOTES:
Click on the calendars to view
20 MayGSTR-3B Jan-Mar 2020
Summary of outward supplies, ITCclaimed, and net tax payable by thetaxpayers whose principal place ofbusiness is in the Union Territory ofLadakh.
^Interest must be paid for delay in GST payment being Nil for first 15 days from 20th of relevant month and thereafter calculated at 9% p.a. upto the actual date of payment (if paid within 24th June 2020). Note that interest at 18% p.a. shall apply if GST liability is not paid before 24thJune 2020 for the entire period of delay.
Due date*
24 Jun
4 Jun
27 Jun
30 Jun
Purpose
Payment of GST
GSTR-3B
GSTR-1(Monthly)
Period
Apr 2020
Feb, Mar, &Apr 2020
May 2020
Mar, Apr, &May 2020
Description
Taxpayers with an annual aggregateturnover of more than Rs 5 crore inthe previous financial year can payGST without interest
Summary of outward supplies, ITCclaimed, and net tax payable bytaxpayers with an annual aggregateturnover of over Rs 5 crore in theprevious financial year without thepayment of a late fee, but with interestas may apply^
Summary of outward supplies, ITCclaimed, and net tax payable bytaxpayers with an annualaggregate turnover of over Rs 5crore in the previous financial year
Summary of outward supplies where theannual turnover exceeds Rs 1.5 crorewithout the payment of a late fee
*The due dates mentioned are subject to changes notified by the concerned department.
June 2020 GST Compliance Calendar
GSTR-3B
29 JunFeb & Mar2020
GSTR-3B
Summary of outward supplies, ITCclaimed, and net tax payable bytaxpayers with an annual aggregateturnover of more than Rs 1.5 crore up toRs 5 crore in the previous financial yearwithout the payment of late fee andinterest
*The due dates mentioned are subject to changes notified by the concerned department.
June 2020 GST Compliance Calendar
Due date*
30 Jun
Purpose
GSTR-7(Monthly)
GSTR-5(Monthly)
GSTR-5A(Monthly)
GSTR-8(Monthly)
GSTR-3B
GSTR-6(Monthly)
Period
Mar, Apr, &May’20
Feb, Mar, Apr,& May’20
Mar, Apr, &May’20
Feb 2020
Mar, Apr, &May’20
Description
Summary of Tax Deducted atSource (TDS) and depositedunder GST laws
Summary of outward taxablesupplies and tax payable by thenon-resident taxable person
Summary of Tax Collected atSource (TCS) by e-commerceoperators under GST laws
Summary of outward taxablesupplies and tax payable by OIDAR
Summary of outward supplies, ITCclaimed, and net tax payable bytaxpayers with an annual aggregateturnover of up to Rs 1.5 crore in theprevious financial year without paymentof late fee and interest
Details of ITC received anddistributed by an ISD
Feb, Mar, Apr,& May’20
ITC-04(Quarterly)
Jan-Mar 2020 Summary of goods sentto/received from a job-worker
GSTR-1(Quarterly)
Summary of outward supplies bytaxpayers with an annual turnover of up toRs 1.5 crore who opted to file quarterly
Jan-Mar 2020
June 2020 GST Compliance Calendar
Due date*
30 Jun
Purpose
GSTR-3B
GSTR-3B
RFD-11/LUT(Yearly)
CMP-02(Yearly)
Period
Apr 2020
Apr 2020
FY 2020-21
FY 2020-21
Description
Summary of outward supplies, ITCclaimed, and net tax payable bytaxpayers with an annual aggregateturnover of more than Rs 1.5 crore upto Rs 5 crore in the previous financialyear without payment of late fee andinterest
Summary of outward supplies, ITCclaimed, and net tax payable bytaxpayers with a turnover of up toRs 5 crore in the last FY, registeredin category Y states or UTs#
Letter of Undertaking to makeexports without payment of IGSTby the GST registered exporters
Form to opt into the compositionscheme under section 10 of the CGSTAct and the CGST (Rate) notificationno. 2/2019 dated 7th March 2019
*The due dates mentioned are subject to changes notified by the concerned department. #Category X: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the UnionTerritories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep. #Category Y: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland,Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, the Union Territories of Jammu and Kashmir, Ladakh,Chandigarh and New Delhi.
TRAN-01 -- All pre-GST registered persons whocould not submit details of the pre-GSTtax credits for transfer before earlierdeadlines due to technical issues on theGST portal
Due date*
6 Jul
3 Jul
7 Jul
11 Jul
Purpose
GSTR-3B
GSTR-3B
GSTR-1(Monthly)
Period
Mar 2020
Apr 2020
Jan-Mar 2020
Jun 2020
Description
Summary of outward supplies, ITCclaimed, and net tax payable bytaxpayers with an annual aggregateturnover up to Rs 1.5 crore in theprevious financial year withoutpayment of late fee and interest
Summary of outward supplies, ITCclaimed, and net tax payable bytaxpayers with an annual aggregateturnover up to Rs 1.5 crore in theprevious financial year withoutpayment of late fee and interest
Quarterly challan-cum-statementto be furnished by compositiondealers
Summary of outward supplieswhere the annual turnoverexceeds Rs 1.5 crore
*The due dates mentioned are subject to changes notified by the concerned department.
July 2020 GST Compliance Calendar
CMP-08(Quarterly)
10 Jul Jun 2020GSTR-7(Monthly)
Summary of Tax Deducted at Source(TDS) and deposited under GST laws
Jun 2020GSTR-8(Monthly)
Summary of Tax Collected at Source(TCS) and deposited by e-commerceoperators under GST laws
Due date*
13 Jul
12 Jul
15 Jul
11 Jul
Purpose
GSTR-3B
Period
May 2020
Jun 2020
FY 2019-2020
Description
Summary of outward supplies, ITCclaimed, and net tax payable bytaxpayers with a turnover of up to Rs5 crore in the last FY, registered incategory X states or UTs#
Details of ITC received and distributedby ISD
Yearly return for compositionscheme dealer
*The due dates mentioned are subject to changes notified by the concerned department. #Category X: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the UnionTerritories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep. #Category Y: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur,Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh andNew Delhi.
July 2020 GST Compliance Calendar
GSTR-4(Yearly)
18 Jul Apr-Jun 2020CMP-08(Quarterly)
Quarterly challan-cum-statement to befurnished by composition dealers
GSTR-6(Monthly)
14 Jul May 2020Summary of outward supplies, ITCclaimed, and net tax payable bytaxpayers with a turnover of up toRs 5 crore in the last FY, registeredin category Y states or UTs#
GSTR-3B
Due date*
22 Jul
20 Jul
25 Jul
11 Jul
Purpose
GSTR-5A(Monthly)
Period
Jun 2020
Jun 2020
Apr-Jun 2020
Description
Summary of outward taxablesupplies and tax payable by OIDAR
Summary of outward supplies, ITCclaimed, and net tax payable bytaxpayers with a turnover of up toRs 5 crore in the last FY, registeredin category X states or UTs#
Summary of goods sentto/received from a job-worker
*The due dates mentioned are subject to changes notified by the concerned department. #Category X: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the UnionTerritories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep. #Category Y: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur,Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh andNew Delhi.
July 2020 GST Compliance Calendar
ITC-04(Quarterly)
GSTR-3B
24 JulJun 2020
Summary of outward supplies, ITCclaimed, and net tax payable bytaxpayers with a turnover of up toRs 5 crore in the last FY, registeredin category Y states or UTs#
GSTR-3B
GSTR-3B Jun 2020
Summary of outward supplies, ITCclaimed, and net tax payable fortaxpayers with turnover more thanRs 5 crore in the last FY
Jun 2020GSTR-5(Monthly)
Summary of outward taxable suppliesand tax payable by a non-residenttaxable person
Due date*
31 Jul
11 Jul
Purpose
TRAN-02
Period
--
Description
Transitional/pre-GST input tax creditunder GST, to be filed after filingTRAN-01 by certain taxpayers^
*The due dates mentioned are subject to changes notified by the concerned department. ^Stands extended vide CGST notification no. 35/2020 dated 3rd April 2020 for taxpayers who faced technical difficulties on the GST portal, asnotified via CGST Notification no. 02/2020-CT dt. 1st January 2020 and CGST order no. 01/2020 7th February 2020. It covers taxpayers who do notpossess invoice/documents pertaining to the tax credit claimed from the pre-GST regime, on the closing stock as of 30th June 2017.
July 2020 GST Compliance Calendar
ITC-03 FY 2020-21ITC Reversal pertaining to previousyears, in case of persons freshlyopting for composition scheme forthe FY 2020-21
Apr-Jun 2020GSTR-1(Quarterly)
Summary of outward supplies wherethe annual turnover is up to Rs 1.5 crore
Due date*
11 Aug
Purpose
GSTR-1(Monthly)
Period
Jul 2020
Description
Summary of outward supplieswhere the annual turnover exceedsRs 1.5 crore
*The due dates mentioned are subject to changes notified by the concerned department.
August 2020 GST Compliance Calendar
10 Aug Jul 2020GSTR-7(Monthly)
Summary of Tax Deducted at Source(TDS) and deposited under GST laws
Jul 2020GSTR-8(Monthly)
Summary of Tax Collected at Source(TCS) and deposited by e-commerceoperators under GST laws
13 Aug Jul 2020 Details of ITC received and distributedby ISD
GSTR-6(Monthly)
20 Jul
GSTR-5A(Monthly)
Jul 2020Summary of outward taxablesupplies and tax payable by OIDAR
GSTR-3B Jul 2020Summary of outward supplies, ITCclaimed, and net tax payable fortaxpayers with turnover more thanRs 5 crore in the last FY
Jul 2020GSTR-5(Monthly)
Summary of outward taxable suppliesand tax payable by a non-residenttaxable person
Due date*
22 Aug
11 Jul
Purpose Period
Jul 2020
Description
Summary of outward supplies, ITCclaimed, and net tax payable bytaxpayers with a turnover of up toRs 5 crore in the last FY, registeredin category X states or UTs#
*The due dates mentioned are subject to changes notified by the concerned department. #Category X: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the UnionTerritories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep. #Category Y: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur,Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh andNew Delhi.
August 2020 GST Compliance Calendar
GSTR-3B
24 Aug Jul 2020Summary of outward supplies, ITCclaimed, and net tax payable bytaxpayers with a turnover of up toRs 5 crore in the last FY, registeredin category Y states or UTs#
GSTR-3B
Due date*
11 Sept
Purpose
GSTR-1(Monthly)
Period
Aug 2020
Description
Summary of outward supplies where theannual turnover exceeds Rs 1.5 crore
*The due dates mentioned are subject to changes notified by the concerned department.
September 2020 GST Compliance Calendar
10 Sept Aug 2020GSTR-7(Monthly)
Summary of Tax Deducted at Source(TDS) and deposited under GST laws
Aug 2020GSTR-8(Monthly)
Summary of Tax Collected at Source(TCS) and deposited by e-commerceoperators under GST laws
13 Sept Aug 2020Details of ITC received and distributedby ISD
GSTR-6(Monthly)
20 Sept
GSTR-5A(Monthly)
Aug 2020Summary of outward taxablesupplies and tax payable by OIDAR
GSTR-3B Aug 2020Summary of outward supplies, ITCclaimed, and net tax payable fortaxpayers with turnover more thanRs 5 crore in the last FY
Aug 2020GSTR-5(Monthly)
Summary of outward taxable suppliesand tax payable by a non-residenttaxable person
Due date*
22 Sept
11 Jul
Purpose Period
Aug 2020
Description
Summary of outward supplies, ITCclaimed, and net tax payable bytaxpayers with a turnover of up toRs 5 crore in the last FY, registeredin category X states or UTs#
*The due dates mentioned are subject to changes notified by the concerned department. #Category X: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the UnionTerritories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep. #Category Y: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur,Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh andNew Delhi. **For FY 2018-19, GSTR-9 is made optional for taxpayers with an annual turnover of up to Rs 2 crore and GSTR-9C is waived off for taxpayers withan annual turnover of up to Rs 5 crore. Note that for the taxpayers with annual turnover below Rs 2 crore, late fees will not be charged for filingGSTR-9 and 9C for FY 2018-19 after the due date.
September 2020 GST Compliance Calendar
GSTR-3B
24 Sept Aug 2020Summary of outward supplies, ITCclaimed, and net tax payable bytaxpayers with a turnover of up toRs 5 crore in the last FY, registeredin category Y states or UTs#
GSTR-3B
GSTR-9(Yearly)
FY 2018-19 Annual GST returns for allregular/composition taxpayers**
GSTR-9C(Yearly)
FY 2018-19 Certified Reconciliation Statement tobe furnished by taxpayers with annualturnover over Rs 5 crore**
30 Sept
Due date*
11 Oct
Purpose
GSTR-1(Monthly)
Period
Sept 2020
Description
Summary of outward supplies where theannual turnover exceeds Rs 1.5 crore
*The due dates mentioned are subject to changes notified by the concerned department.
October 2020 GST Compliance Calendar
10 Oct Sept 2020GSTR-7(Monthly)
Summary of Tax Deducted at Source(TDS) and deposited under GST laws
Sept 2020GSTR-8(Monthly)
Summary of Tax Collected at Source(TCS) and deposited by e-commerceoperators under GST laws
13 Oct Sept 2020 Details of ITC received and distributedby ISD
GSTR-6(Monthly)
20 Oct Sept 2020GSTR-5(Monthly)
Summary of outward taxable suppliesand tax payable by a non-residenttaxable person
18 Oct Jul-Sept 2020 Quarterly challan-cum-statement to befurnished by composition dealers
CMP-08(Quarterly)
GSTR-5A(Monthly)
Sept 2020 Summary of outward taxablesupplies and tax payable by OIDAR
Due date*
22 Oct
11 Jul
Purpose Period
Sept 2020
Description
Summary of outward supplies, ITCclaimed, and net tax payable bytaxpayers with a turnover of up toRs 5 crore in the last FY, registeredin category X states or UTs#
*The due dates mentioned are subject to changes notified by the concerned department. #Category X: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the UnionTerritories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep. #Category Y: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur,Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh andNew Delhi.
October 2020 GST Compliance Calendar
GSTR-3B
24 OctSept 2020
Summary of outward supplies, ITCclaimed, and net tax payable bytaxpayers with a turnover of up toRs 5 crore in the last FY, registeredin category Y states or UTs#
GSTR-3B
GSTR-3B Sept 2020
Summary of outward supplies, ITCclaimed, and net tax payable fortaxpayers with turnover more thanRs 5 crore in the last FY
20 Oct
25 Oct Jul-Sept 2020Summary of goods sentto/received from a job-worker
ITC-04(Quarterly)
31 Oct Jul-Sept 2020Summary of outward supplieswhere the annual turnover is up toRs 1.5 crore
GSTR-1(Quarterly)
The new GST return system will be implemented from October 2020 onwards as decided at the 39th GSTCouncil meeting held on 14th March 2020. Further details of the plan are yet to be announced or notified bythe GST Council.
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