1)  GSTR-1

GSTR-1 is a monthly or quarterly return that should be filed by every registered dealer. It contains details of all outward supplies i.e sales. The return has a total of 13 sections.

The due dates for GSTR-1 are based on your turnover. Businesses with sales of upto Rs. 1.5 crore have an option to file quarterly returns. Other taxpayers with sales above Rs. 1.5 crore have to file monthly return.

Periodicity Period Due Date
Monthly filings August 2020 11-09- 2020
Quarterly filings July 2020 to September, 2020 31-10- 2020

Due Dates

2) GSTR 3B

GSTR-3B is a monthly self-declaration to be filed by a registered GST dealer along with GSTR 1 and GSTR 2 return forms. It is a simplified return to declare summary GST liabilities for a tax period. IMPORTANT: You have to file GSTR-3B even when there has been no business activity (nil return)

Turnover
(in the preceding Financial
Year)
Tax Period Due Date Date up to Which relaxation Provided Interest*
Upto Rs. 5 Crore
(Specified States-I)
May 2020 22-06- 2020 12-09- 2020 NIL up to  12-09- 2020, thereafter 9% till  3-09- 2020
Upto Rs. 5 Crore
(Specified States-I)
June 2020 22-07- 2020 23-09-2020 NIL up to 23-09-2020, thereafter 9% till September 30, 2020
Upto Rs. 5 Crore
(Specified States-I)
July 2020 22-08 2020 27-09- 2020 NIL up to 27-09-2020, thereafter 9% till 30-09-2020
Upto Rs. 5 Crore
(Specified States-I)
August 2020 22-09- 2020 01-10-2020. NIL upto 1-10- 2020
Upto Rs. 5 Crore
(Specified Sates-II)
May 2020 24-06- 2020 15-09- 2020 NIL upto 15-09- 2020, thereafter 9% till 30-09-2020
Upto Rs. 5 Crore
(Specified Sates-II)
June 2020 24-07- 2020 25-09-2020 NIL upto 25-09- 2020, thereafter 9% till 30-09-2020
Upto Rs. 5 Crore
(Specified Sates-II)
July 2020 24-08- 2020 29-09-2020 NIL upto 29-09- 2020, thereafter 9% till 30-09-2020
Upto Rs. 5 Crore
(Specified Sates-II)
August 20020 24-09- 2020 03-10-2020  NIL upto 03-10-2020
More than Rs. 5 Crore August 2020 20-09- 2020 Not extended

Specified States-I 

Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep

Specified Sates-II

Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

3) GSTR 5 and 5A

Every  registered non-resident taxable person is required to furnish a return in GSTR-5 in GST Portal. Non-Resident foreign taxpayers are those suppliers who do not have a business establishment in India and have come for a short period to make supplies in India. Such a person is required to furnish details of all taxable supplies in GSTR-5

 A Return in Form GSTR-5A has been prescribed which is to be furnished by the OIDAR service providers providing services to unregistered service recipients in India

Period Due Date
August, 2020 20-09-2020

4) GSTR 6

Every Input Services Distributor is required to file a monthly return furnishing details of invoices on which credit has been received. The due date for filing of GSTR 6 as per GST Act is 13th of next month.

Period Due Date
August, 2020 13-09-2020

 5)  GSTR-7

GSTR-7 is a monthly return to be filed by the persons required to deduct TDS under the GST. Filing of GSTR 7 for a month is due on 10th of the following month.

Period Due Date
August, 2020 10-09-2020

6) GSTR-8

GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST. GSTR-8 contains the details of supplies effected through e-commerce platform and amount of TCS collected on such supplies. GSTR-8 filing for a month is due on 10th of the following month.

Period Due Date
August, 2020 10-09-2020

7) GSTR-9, 9A

GSTR 9 is an annual return to be filed yearly by taxpayers registered under GST. All taxpayers/taxable persons registered under GST must file their GSTR 9. However, the following are NOT required to file GSTR 9:

  • Taxpayers opting composition scheme (They must file GSTR-9A)
  • Casual Taxable Person
  • Input service distributors
  • Non-resident taxable persons

Persons paying TDS under section 51 of CGST Act.

GSTR-9 filing for businesses with turnover up to Rs 2 crore made optional for FY 17-18 and FY 18-19*

The GSTR-9A is the annual return to be filed once in a year by taxpayers who have opted for the Composition Scheme under GST for a particular financial year.

Period Due Date
F.Y 2018-19 30-09-2020

8) GSTR- 9C

Every registered person whose aggregate turnover during a financial year exceeds two crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 of the CGST Act, and shall furnish a copy of the audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C.

For businesses with an annual turnover of less than Rs 5 crore, filing of GSTR-9C for FY 2018-19 is waived off

Period Due Date
F.Y 2018-19 30-09-2020

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