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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.

GST Due Dates falling in September 2020

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

 
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