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 |
Tax Period |
Due Date |
Date up to Which relaxation
Provided |
Interest* |
|
Upto Rs. 5 Crore |
May 2020 |
22-06- 2020 |
12-09- 2020 |
NIL up to 12-09- 2020,
thereafter 9% till 3-09- 2020 |
|
Upto Rs. 5 Crore |
June 2020 |
22-07- 2020 |
23-09-2020 |
NIL up to 23-09-2020, thereafter 9%
till September 30, 2020 |
|
Upto Rs. 5 Crore |
July 2020 |
22-08 2020 |
27-09- 2020 |
NIL up to 27-09-2020, thereafter 9%
till 30-09-2020 |
|
Upto Rs. 5 Crore |
August 2020 |
22-09- 2020 |
01-10-2020. |
NIL upto 1-10- 2020 |
|
Upto Rs. 5 Crore |
May 2020 |
24-06- 2020 |
15-09- 2020 |
NIL upto 15-09- 2020, thereafter 9%
till 30-09-2020 |
|
Upto Rs. 5 Crore |
June 2020 |
24-07- 2020 |
25-09-2020 |
NIL upto 25-09- 2020, thereafter 9%
till 30-09-2020 |
|
Upto Rs. 5 Crore |
July 2020 |
24-08- 2020 |
29-09-2020 |
NIL upto 29-09- 2020, thereafter 9%
till 30-09-2020 |
|
Upto Rs. 5 Crore |
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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