This article compiles due dates of compliance related to Goods & Service Tax Act (GST) which includes compliance related to Due Dates of filing of GSTR-1, GSTR-3B, GSTR-5, GSTR-6, GSTR-7, GSTR-8, GSTR-9/9C Return, etc. which falls in month of September, 2020 including Actual & Extended Due dates.
| S.No. | Nature of Compliance | Period | Extended Due Date | Actual Due Date |
| 1. | GSTR 7 (TDS under GST) | August – 2020-21 | 10th Sept., 2020 | 10th Sept., 2020 |
| 2. | GSTR 8 (TCS under GST) | August – 2020-21 | 10th Sept., 2020 | 10th Sept., 2020 |
| 3. | GSTR 1 (T/o>1.5 Cr) | August – 2020-21 | 11th Sept., 2020 | 11th Sept., 2020 |
| 4. | GSTR-3B (T/o<5 Cr) 1 (Category-A States) | May – 2020-21 | 12th Sept., 2020* | 22nd June, 2020 |
| 5. | GSTR 6 (Input Service Distributors) | August – 2020-21 | 13th Sept., 2020 | 13th Sept., 2020 |
| 6. | GSTR-3B (T/o<5 Cr) 1 (Category-B States) | May – 2020-21 | 15th Sept., 2020* | 24th June, 2020 |
| 7. | GSTR-3B (T/o>5 Cr) | August – 2020-21 | 20th Sept., 2020 | 20th Sept., 2020 |
| 8. | GSTR 5 (Non-Resident Taxable Person) | August – 2020-21 | 20th Sept., 2020 | 20th Sept., 2020 |
| 9. | GSTR 5A (OIDAR Service Providers) | August – 2020-21 | 20th Sept., 2020 | 20th Sept., 2020 |
| 10. | GSTR-3B (T/o<5 Cr) 1 (Category-A States) | June – 2020-21 | 23th Sept., 2020* | 22nd July, 2020 |
| 11. | GSTR-3B (T/o<5 Cr) 1 (Category-B States) | June – 2020-21 | 25th Sept., 2020* | 24th July, 2020 |
| 12. | GSTR-3B (T/o<5 Cr) 1 (Category-A States) | July – 2020-21 | 27th Sept., 2020* | 22nd Aug., 2020 |
| 13. | GSTR-3B (T/o<5 Cr) 1 (Category-B States) | July – 2020-21 | 29th Sept., 2020* | 24th Aug., 2020 |
| 14. | GSTR-9 (Annual Return) (T/o>2 Cr)# | FY – 2018-19 | 30th Sept., 2020 | 31st December, 2019 |
| 15. | GSTR-9C (Reconciliation Statement) (T/o>5 Cr)## | FY – 2018-19 | 30th Sept., 2020 | 31st December, 2019 |
| 16. | GSTR-3B (T/o<5 Cr) (One time Late Fees Waiver Scheme) | July – 2017 to January – 2020 | 30th Sept., 2020** | 30th Sept., 2020** |
* No Late Fees & interest applicable, if filed till these dates. But reduced rate of interest @ 9% will be applicable from these dates (revised due dates) to 30th Sept., 2020. After 30th Sept., 2020 interest @18% will be applicable.
** Last date to take the benefit of reduced late fees (i.e. Furnishes from 1st July, 2020 to 30th Sep,2020, Late Fee Maximum 500/- per return & Zero (0) for NIL Return).
# For Annual turnover is less than 2 Cr., it is optional.
# # For Annual turnover in excess of Rs. 2 Cr. but less than 5 Cr., it is optional. However, it is not applicable for Annual turnover below Rs. 2 Cr.
Category-A States
Chhattisgarh, Madhya Pradesh, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Gujarat, Maharashtra, Karnataka, Puducherry, the Union Territories of Daman and Diu and Dadra and Nagar Haveli, Andaman and Nicobar Islands and Lakshadweep.
Category-B States
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 Delhi.
Note:
1. Notification No. 52/2020 – Central Tax dated 24.06.2020 (GST)
Disclaimer – Author has exercised utmost care while writing this article, but still this article may contain some error or mistake and no part of this article/writing should be construed or considered as any advice or consultancy whether professional or otherwise. The contents of this article are solely for information and knowledge.
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About the Author:
Ankit is a Chartered Accountant based in Delhi and the founder of ADA & Co. He has over 7 years of work experience, specializing in the field of taxation (Direct & Indirect) practice. He also has knowledge in the full range of financial services including Business, Taxation, Audit and Account. Further, he has managed assignments in respect of GST Audits, Bank Audits, Stock Audits, PSUs Audits, AR & AP Reconciliation etc and represented clients in tax litigative matters before Indian tax authorities. The aim of this article is to enable the professionals in the industry and students & businessmen to be aware with current developments in the Direct and Indirect tax laws and Accounting Practices.