Introduction

Basic GST Compliance checklist given below provides a bird’s eye view in respect of persons whose turnover is less than 1.5 Crore and who haven’t opted for Composition Scheme.

Considering the COVID-19 pandemic, due dates have been extended to last week of June,2020 from usual due dates.

S. No. Particulars Brief Description Due Dates
1. GSTR-1

(Quarterly)

Jan – March,2020

Details of Outward supplies of taxable goods and/or services affected Turnover Less than 1.5 Crore – 30th of Next month

(Regular Due Date)

30th April,2020

Last week of June,2020 – Revised Due Date

2. GSTR-3B

(Monthly)

Summary of outward supplies along with Input Tax credit is declared and payment is affected by Tax payer Turnover less than 1.5 Crore -20th of Next month

(Regular Due Date)

Last week of June,2020 – Revised Due Date

3. GSTR-9 Annual Return for a Normal Tax payer 31st December of subsequent financial year

Provisions of GST Annual Return & GST Audit are not applicable as turnover is less than Rs. 2 Crore and 5 Crore respectively.

Disclaimer: The Author does not in any way take responsibility & guarantee towards the 100% accuracy of the information provided in this article. The Author has tried to prepare the article based on the relevant information available & is a mere opinion of author. Other views are most welcome for the suggestions or improvements to be done in the article.

The author is a Company Secretary in practice & for any query/suggestion can be reached at +91-8826108009 or e-mail at [email protected]

Author Bio

Qualification: CS
Company: Lakshay Sethi & Associates
Location: Delhi, Haryana, IN
Member Since: 17 Jun 2018 | Total Posts: 14
The Author is a Company Secretary in practice and proprietor of Lakshay Sethi and Associates, a Company Secretary sole proprietorship firm which focuses on providing timely services and solutions to its clients. We deal in the field of Corporate laws, FEMA, RBI, Intellectual Property Rights and othe View Full Profile

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