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GST Return: What is the due date to file GST Return?

CCI Team 
Updated on 24 June 2020

LinkedIn


Update:

A relief is given to small taxpayers with turnover up to 5 crores for the late filing of return for the month of  Feb to April. They can file their return till July 6th with no interest and then with a reduced rate of 9% till 30th September.

What is a GST Return and who has to file a GST Return?

All dealers registered under the GST regime have to declare transactions related to the revenue of their business so that tax payable can be calculated on that basis.

A GST Return is a document that mentions all these transactions including payments, receipts, invoices etc. for a specified period of time. GST return has to be filed online on the GST Portal https://www.gst.gov.in/ . However, for big taxpayers who have a lot of invoices, it is difficult to file a return on the GST Portal therefore for such taxpayers the GSTN has provided an offline utility that can be downloaded with the auto-populated information and can later be filed on the GST portal. Post filing of the return, the status of the return can also be checked on the GST Portal.

Details required while filing GST Return for a specific time period:

Here is the list of different GST Returns with the updated due dates:

a. Total sales
b. Total purchases
c. Total GST paid by customers (Output GST)
d. Input Tax Credit (ITC) paid by the business for purchases

GST Returns and updated due dates

GSTR-1

Return Types

Particulars

Period

Due Dates

GSTR 1

This return consists of the details of the outward supply of goods and services i.e. sales made during the period. Including purchases made under Reverse Charge.

Monthly

Quarterly

11th of the next month

30th/31st of the month following the quarter

Due dates to file GSTR-1 for the month of March, April, May, and quarter ending 31st March:

Due to the outbreak of COVID-19, the government has waived off late fees on delay in filing the GSTR-1for the month of March, April, May, and quarter ending March. If the returns are filed until the 30th of June 2020.

Tax period

Due Date

Waiver of the late fee if return filed on or before

March 2020

11/04/2020

30/062020

April 2020

11/05/2020

30/06/2020

May 2020

11/06/2020

30/06/2020

Quarterly taxpayers Jan to March 2020

30.04.2020

30.06.2020

GSTR-2A:

Return Types

Particulars

Period

Due Dates

GSTR - 2A

This return consists of all details related to the inward supply of goods and services i.e. purchases made by a business during the period. This is an auto-populated and read-only return filed by the details mentioned by a supplier in his GSTR - 1.

Monthly/ Quarterly

Auto-Generated

GSTR-3B

Return Types

Particulars

Period

Due Dates

GSTR- 3B

GSTR - 3B is a self-declaration return under which all dealers(Even for NIL returns) have to specify details regarding outward and inward supplies of goods and services, ITC claimed, tax liability, and tax paid for the month.

Monthly

20th of next month

Updated due dates to file GSTR-3B for the month of February, March, and April:

1. Normal Taxpayers filing Form GSTR-3B

a. Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY

Late fees- Due to the outbreak of COVID-19 the government has done away with late fees on GSTR-3B if filed by the 24th of June, 2020.

Interest on GSTR-3B: Interest will be charged at a reduced rate of 9% if GSTR-3B has been filed till the 24th of June, no interest will be charged for the first 15 days from the due date to file the return.

Tax period

(a)

Interest not payable, if filed by (b)

Date from which interest is payable@ 9% till date of filing if filed by 24th June 2020

(c)

Date from which interest is payable@ 18% till date of filing, if not filed by 24th June, 2020

(d)

Feb 2020

4th April 2020

5th April 2020

21st March 2020

March 2020

5th May 2020

6th May 2020

21st April 2020

April 2020

4th June 2020

5th April 2020

21st May 2020

b. Taxpayers having an aggregate turnover of > Rs. 1.5 crores and up to Rs. 5 crores in preceding FY

Late fees: The government has waived off the late fees if the returns are filed by the 29th or the 30th of June, 2020. Dates have been given in column b in the table below.

Interest: No interest will be charged for such category of taxpayers if they file the return within the prescribed dates in Column b in the table below:

Tax period

(a)

Interest and Late fees not payable,if filed by

(b)

Date from which interest is payable @18%, if not filed by dates in Column (b),for taxpayers falling in States/UT of Group 1

(c)

Date from which interest payable @18%, if not filed by dates in Column (b), for taxpayers falling in States/UT of Group 2

(d)

Feb, 2020

29th June, 2020

23rd March, 2020

25th March, 2020

March, 2020

29th June, 2020

23rd April, 2020

25th April, 2020

April, 2020

30th June, 2020

23rd May, 2020

25th May, 2020

c. Taxpayers having an aggregate turnover of up to Rs. 1.5 crores in preceding FY

Late Fees: The government has waived off the late fees for the month of February, March, and April If the returns are filed by the 30thJune, 3rd July, 6th July respectively. Dates have been given in column b in the table below.

Interest: No interest will be charged for such category of taxpayers if they file the return within the prescribed dates in Column b in the table below:

Tax period

(a)

Interest not payable,if filed by

(b)

Date from which interest is payable @18%, if not filed by dates in Column (b),for taxpayers falling in States/UT of Group 1

(c)

Date from which interest payable @18%, if not filed by dates in Column (b), for taxpayers falling in States/UT of Group 2

(d)

Feb, 2020

30th June, 2020

23rd March, 2020

25th March, 2020

March, 2020

03rd July, 2020

23rd April, 2020

25th April, 2020

April, 2020

06th July, 2020

23rd May, 2020

25th May, 2020

Due date for the month of May:

a. Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY

The due dates for the month of May have been extended to the 27th of July.

b. Taxpayers having an aggregate turnover of up to Rs. 5 Cr. in preceding FY

The due dates for the month of May have been extended to the 27th of July. Due dates for taxpayers falling in Group-1 and 2 have been extended as follows:

Tax period

Extended date and no late fees if return filed on or before

Principal place of business is in State/UT of

May, 2020 Group 1 States/UTs

12th July 2020

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

May, 2020 Group 2 States/UTs

14th July 2020

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

NOTE: The GST Council in its 40th Meeting took the following decisions regarding late fees on GSTR-3B

1.No Late fee on 3B for Nil Tax Liability:

For all those who have no tax liability but have not filed their GSTR-3B from 1st July 2017 to January 2020 there will be no late fee.

2. Late fee capped to Rs 500 on GSTR-3B

Taxpayers with tax liability but have not filed return the late fee on GSTR-3B has been capped to Rs 500. The reduced late fee would apply for 3B returns filed between 1/07/2020 to 30/09/2020.

3. Those who have not filed their GSTR-3B return can file it till September 30

GSTR-4>

Return Types

Particulars

Period

Due Dates

GSTR - 4 / CMP - 08

GSTR - 4 is to be filed by dealers who have opted for the Composition Scheme under the GST regime.

CMP - 08 is the return that replaced GSTR - 4 on 29th July 2019 and is to be filed quarterly.

GSTR - 4 is now to be filed annually by Composition Dealers from April 2020, for the annual year 2019-20

Quarterly

Annually

18th of the month following the quarter

Last quarter

30th April

Updated Due Dates to file GST CMP-08 and GSTR-4 for quarter ending March and FY ending :

Form

Tax period

Extended Due Date

GST CMP-08

Jan to March 2020

07.07.2020

GSTR-4

FY 2019-20

15.07.2020

GSTR-5, GSTR-6, GSTR-7, GSTR-8

Return Types

Particulars

Period

Due Dates

GSTR - 5

This return is to be filed by non-resident foreign taxpayers who carry out business transactions in India and are registered under GST.

The return contains details of outward and inward supply of goods and services, credit and debit notes, tax liability and taxes paid for the month.

Monthly

20th of next month

GSTR- 5A

I. The return is to be filed even if there is no business activity for any period under tax (Nil return in such cases)

II. The filing of GSTR 5A is mandatory for the non-resident OIDAR service providers

III.III. No Input Tax Credit is available in GSTR 5A and so the electronic cash ledger for GSTR 5A isn' t maintained

IV. The return can be filed only after payment of due taxes and any other amounts due

V. Return for current period can' t be filed before filing return for the previous tax period

Monthly

20th of next month

GSTR - 6

GSTR- 6 to be filed by an Input Service Distributor (ISD). It will contain all details related to the ITC received and distributed by the ISD, including the manner of distribution of ITC.

Monthly

13th of the next month

GSTR - 7

GSTR- 7 to be filed by a person deducting tax at source (TDS) and will contain all details related to TDS, TDS liability payable/paid and TDS refund claimed.

Monthly

10th of the next month

GSTR - 8

GSTR - 8 is to be filed by e-commerce operators who are collecting tax at source (TCS) and will contain details regarding supplies made by the operator and TCS on the same.

Monthly

10th of the next month

Updated due dates to file GSTR-5, GSTR-6, GSTR-7, and GSTR-8 for the month of March, April, and May

Sl. No.

Return Type

To be filed by

Tax Period

Due Date

Extended Date

1

GSTR-5

Non Resident Taxpayers

March, April & May, 2020

20th of succeeding month

30th June, 2020

2

GSTR-6

Input Service Distributors

-do-

13th of succeeding month

30th June, 2020

3

GSTR-7

Tax Deductors at Source (TDS deductors)

-do-

10th of succeeding month

30th June, 2020

4

GSTR-8

Tax Collectors at Source (TCS collectors)

-do-

10th of succeeding month

30th June, 2020

 

GSTR-9

Return Types

Particulars

Period

Due Dates

GSTR - 9

GSTR - 9 is an annual return to be filed by all registered dealers except:

a. Composition Dealers

b. Casual Taxable Persons

c. ISDs

d. Non-resident Taxable persons

e. Persons paying TDS (Section 51 of CGST Act)

This is a consolidation of all monthly returns, i.e. GSTR - 1, 2A, 3B and will contain all details filed in those returns under CGST, SGST & IGST along with HSN codes.

The return filing for FY 2017-18 and 2018-19 is optional for businesses with turnover up to 2 crore and 5 crore INR respectively - 37th GST Council Meeting.

Annually

Annually - 31st December of following Financial Year

GSTR-9C

GSTR 9C to be filed by all dealers whose turnover for the year exceeds 2 crores INR. It is a reconciliation statement between audited financial statements of the year and GSTR - 9.

Annually

 

Updated due date to file GSTR-9 and 9C for FY 18-19:

The date for filing GST annual returns of FY 18-19, which is due on 31st March 2020 is extended till 30th September 2020.

GSTR-10

Return Types

Particulars

Period

Due Dates

GSTR - 10

GSTR - 10 to be filed by taxpayers whose registration has been cancelled under GST. It is also called a Final Return.

Once

Within 3 months from the date of cancellation or cancellation order, whichever is earlier

Under the GST laws where the time limit is expiring between 20th March 2020 to 29th June, 2020 shall be extended to 30th June 2020

GSTR-11

Return Types

Particulars

Period

Due Dates

GSTR - 11

GSTR - 11 is to be filed by persons who have been issued a Unique Identity Number (UIN) so that they can get a refund for goods and services purchased by them in India.

Monthly

28th of Next Month

 

Under the GST laws where the time limit is expiring between 20th March 2020 to 29th June 2020 shall be extended to 30th June 2020

To know more about GST return, click here

Latest Updates on GST Portal:

Read official notification:

Also Read:
All about New GST Return 


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