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 |
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 |
Author Bio
Should mention notification no. issued after 52/2020 of June 20