Many GST compliance deadlines ended to 31st August, 2020. To avoid late fees and penalties, these due dates need to be remembered and file the returns. Let’s see which deadline ends on 31st of August, 2020.

Deadlines that ends on 31st August 2020

1. GSTR-4 (2019-20): GSTR-4 is an annually form to be filed by composition dealer. 31st August, 2020 is the last date for filing of GSTR-4 for financial year 2019-20. Notification No. 59/2020 dated 13.07.2020

FAQ’s for Form GSTR-4: https://taxguru.in/goods-and-service-tax/form-gstr-4-offline-utility-composition-taxpayers.html

torn paper with text GST GOODS AND SERVICES TAX in male hands on wood background

2. ITC 04: ITC-04 is related to job worker and submitted by the principal every quarter. It is furnished on or before 25th day of the month succeeding the quarter. Last date of ITC 04 of the 4th quarter of 2019-20 and first quarter of 2020-21 is 31st August, 2020. Notification No. 55/2020 dated 27.06.2020

Details to be furnished in ITC-04

  • Goods sent to job worker
  • Goods received back from the job worker or sent out from business place of job-work.

3. GSTR-5: GSTR-5 is submitted by Non- Resident taxable person. The due date of GSTR-5 is earlier of the followings:

  • Within 20 days after the end of a calendar month
  • Within 7 days after the last day of validity period of registration

As per Notification No. 55/2020 dated 27.06.2020, due date for GSTR-5 for the month of March 2020 to July 2020 is extended to 31st August, 2020.

4. GSTR-5A: GSTR-5A is submitted by the OIDAR service providers. GSTR-5A is furnished on or before within 20 days after the end of the month. As per Notification No. 55/2020 dated 27.06.2020, due date for GSTR-5A for the month of March 2020 to July 2020 is extended to 31st August, 2020.

5. GSTR-6: GSTR-6 is filed by input service distributors (ISD). It is filed within 13 days from the end of the month. As per Notification No. 55/2020 dated 27.06.2020, due date for GSTR-6 for the month of March 2020 to July 2020 is extended to 31st August, 2020. The details of invoices on which credit has been received and details of tax invoices issued by ISD to be furnished in the GSTR-6.

6. GSTR-7: GSTR-7 is to be filed by TDS deductor. It is furnished within 10 days after the end of the month in which tax has been deducted at source. As per Notification No. 55/2020 dated 27.06.2020, due date for GSTR-7 for the month of March 2020 to July 2020 is extended to 31st August, 2020.

7. GSTR-8: GSTR-8 is submitted by E-commerce operator who collects tax at source under the section 52. It is furnished within 10 days after the end of the month in which collection of tax at source is made. As per Notification No. 55/2020 dated 27.06.2020, due date for GSTR- 8 for the month of March 2020 to July 2020 is extended to 31st August, 2020.

8. Letter of Undertaking (LUT): Due date for filing of LUT for the financial year 2020-21 is extended to 31st August, 2020 as per Notification No. 55/2020 dated 27.06.2020. Letter of Undertaking (LUT) is a document that exporters can file to export goods or services without having to pay taxes. Any registered person can furnish LUT in form GST RFD 11 and export goods without the payment of integrated tax.

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6 Comments

  1. Shabbir Motiwala says:

    Respected Sir
    I am registered Dealer Since 1/4/2018 As Composition Taxpayer
    I am purchasing SCRAP From Un registered Person, In this case I Have to pay RCM on these purchase Or RCM is not applicable ??

    Please guide

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