GST important Due dates for Financial year 2020-21
(A) Default Due date for filing of GST return and Default due date for payment of GST (From 01-04-2020 to 31-03-2021)
Please refer the table given below, wherein default due date for filing of GST returns is specified along with default due date for payment of GST for each category of taxpayer. Please be informed that these default due dates are extended frequently hence we need to be updated about extended due dates for filing GST return and for payment of GST.
In the absence of any special remark in notification, If due date of filing of that return (along with which GST was to be paid) is extended then due date of payment is GST is also deemed to be extended to the same date unless separate dates are specified for payment or for calculation of interest.
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GST Return Form | Applicability | Periodicity of GSTR filing | Default due date of filing GSTR | Default Due date for payment of GST |
---|---|---|---|---|
GSTR-1 (Quartely) | Detail of outward supplies of taxable goods or services for taxpayers with Annual Turnover upto Rs. 1.5 Cr. | Quarterly | 13th of the next month | 20th/22nd/24th of next month along with GSTR-3B (as applicable) |
GSTR-1 (Monthly) | Detail of outward supplies of taxable goods or services fro taxpayers with Annual Turnover above Rs. 1.5 Cr. | Monthly | 11th of the next month | 20th/22nd/24th of next month along with GSTR-3B (as applicable) |
GSTR-2 | Detail of inward supply of taxable goods or Services (with ITC claim) | Monthly | 15th of the next month (Currently filing of this return is suspended) | NA |
GSTR-3 | Finalization of outward & inward supplies along with payment of tax | Monthly | 20th of the next month (Currently filing of this return is suspended) | NA |
GSTR-3B | Simple Return to be filed for payment of GST (Currently filing of GSTR-2 & GSTR-3 is suspended, hence GSTR-3B is in use) | Monthly | 20th (if turnover exceed 5cr. in previous FY) / 22nd (if turnover below 5cr. for "x" category of states) / 24th (if turnover below 5cr. for "Y" category of states) of the next month | 20th/22nd/24th of next month along with GSTR-3B (as applicable) |
GSTR-4 | GST Return for Taxpayers under compounding scheme | Annually (w.e.f FY 19-20) | 30th April of next FY | 18th of next month along with form CMP-08 (on quarterly basis) |
GSTR-5 | GST Return for Non-Resident Taxable person. | Monthly | 20th of the next month | 20th of next month along with GSTR-5 |
GSTR-5A | GST Return for internet service provider and OIDAR (online information and database access or retrieval | Monthly | 20th of the next month | 20th of next month along with GSTR-5A |
GSTR-6 | GST Return for Input Service Distributor | Monthly | 13th of the next month | 13th of next month along with GSTR-6 |
GSTR-7 | GST Return for authorities deducting tax at source (TDS) | Monthly | 10th of the next month | 10th of next month along with GSTR-7 |
GSTR-8 | Details of supplies effected through e-commerce operator and the amount of tax collected | Monthly | 10th of the next month | 10th of next month along with GSTR-8 |
GSTR-9 | Annual GST return for a normal taxpayer. | Annually | 31st December of next financial year | NA |
GSTR-9A | Simplified Annual Return for taxable person under compounding scheme. | Annually | 31st December of next financial year | NA |
GSTR-9B | Annual Return for E-commerce operator. | Annually | 31st December of next financial year | NA |
GSTR-9C | Annual Return for taxpayers whose annual turnover exceeds Rs 2 crores during the financial year and is required to get their accounts audited and file a copy of audited annual accounts and reconciliation statement. | Annually | 31st December of next financial year | NA |
GSTR-10 | Final Return when registration is cancelled or surrendered | Only Once | Within 3 months of the date of cancellation or date of cancellation order, whichever is later. | NA |
GSTR-11 | Statement of inward supply by persons having Unique Identification number and claiming Refund | Monthly | 28th of the month following the month for which statement is filed. | NA |
(B) Extended Due date for Filing GST Return and Extended due date for payment of GST for the period from 01-04-2020 to 31-03-2021.
Only extended due dates of GST returns are given below and if due date of any return is not extended then default due dates as given above shall apply.
In the absence of any special remark in notification, If due date of filing of that return (along with which GST was to be paid) is extended then due date of payment is GST is also deemed to be extended to the same date unless separate dates are specified for payment or for calculation of interest.
GST Return form | Extended Due Dates for filing GST return without late fee and payment of GST without interest |
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GSTR-1 (Monthly: Turnover more than 1.5 crores) | April-20 = 24th July 2020 May-20 = 28th July 2020 June-20 = 5th Aug. 2020 July-20 = 11th Aug. 2020 Aug-20 = 11th Sept. 2020 Sept-20 = 11th Oct. 2020 Oct-20 = 11th Nov. 2020 Nov-20 = 11th Dec. 2020 Dec-20 = 11th Jan. 2020 Jan.-21 = 11th Feb. 2021 Feb.-21 = 11th March 2021 March-21 = 11th April 2021 |
GSTR-1 (Quartely: Turnover upto 1.5 crores) | Apr to June-20 =3rd Aug. 20 July to Sept-20 =31st Oct. 2020 Oct to Dec-20 =13th Jan. 2021 Jan to Mar-21 = 13th April 2021 |
GSTR-3B (where aggregate turnover exceeds Rs. 5 cr. in previous FY) | April-20 =24th June 20 (but without interest payment of GST is allowed only upto 4th June 20) May-20 = 27th June 20 June-20 =20th July 20 July-20 = 20th Aug 20 Aug-20 = 20th Sept 20 Sept-20 = 20th Oct 20 Oct-20 = 20th Nov. 20 Nov-20 = 20th Dec. 2020 Dec-20 = 20th Jan. 2020 Jan.-21 = 20th Feb. 2021 Feb.-21 = 20th March 2021 March-21 = 20th April 2021 |
GSTR-3B ( for taxpayers of ‘category X” state/UTs where aggregate turnover upto Rs. 5 cr. in previous FY) | April-20 =6th July 20 May-20 = 12th Sept 20 June-20 =23rd Sept 20 July-20 = 27th Sept 20 Aug-20 = 1st Oct 20 Sept-20 = 22nd Oct 20 Oct-20 = 22nd Nov. 20 Nov-20 = 22nd Dec. 2020 Dec-20 = 22nd Jan. 2020 Jan.-21 = 22nd Feb. 2021 Feb.-21 = 22nd March 2021 March-21 = 22nd April 2021 |
GSTR-3B ( for taxpayers of ‘category Y” state/UTs where aggregate turnover upto Rs. 5 cr. in previous FY) | April-20 = 9th July 20 May-20 = 15th Sept 20 June-20 =25th Sept 20 July-20 = 29th Sept 20 Aug-20 = 3rd Oct 20 Sept-20 = 24th Oct 20 Oct-20 = 24th Nov. 20 Nov-20 = 24th Dec. 2020 Dec-20 = 24th Jan. 2020 Jan.-21 = 24th Feb. 2021 Feb.-21 = 24th March 2021 March-21 = 24th April 2021 |
CMP-08 (Quartely for composition dealer) | April to June-20: 18th July 20 July to Sept-20 = 18th Oct 20 Oct to Dec-20 = 18th Jan 21 Jan to Mar-21= 18th April 21 |
GSTR-5 & 5A (Monthly) | April-20 =31st Aug. 2020 May-20 = 31st Aug. 2020 June-20 = 31st Aug. 2020 July-20 = 31st Aug. 2020 Aug-20 = 20th Sept-20 Sept-20 = 20th Oct. 20 Oct-20 = 20th Nov. 20 Nov-20 = 20th Dec. 2020 Dec-20 = 20th Jan. 2020 Jan.-21 = 20th Feb. 2021 Feb.-21 = 20th March 2021 March-21 = 20th April 2021 |
GSTR-6 (Monthly) | April-20 =31st Aug. 2020 May-20 = 31st Aug. 2020 June-20 = 31st Aug. 2020 July-20 = 31st Aug. 2020 Aug-20 = 13th Sept-20 Sept-20 = 13th Oct. 20 Oct-20 = 13th Nov. 20 Nov-20 = 13th Dec. 2020 Dec-20 = 13th Jan. 2020 Jan.-21 = 13th Feb. 2021 Feb.-21 = 13th March 2021 March-21 = 13th April 2021 |
GSTR-7 (Monthly) | April-20 =31st Aug. 2020 May-20 = 31st Aug. 2020 June-20 = 31st Aug. 2020 July-20 = 31st Aug. 2020 Aug-20 = 10th Sept-20 Sept-20 = 10th Oct. 20 Oct-20 = 10th Nov. 20 Nov-20 = 10th Dec. 2020 Dec-20 = 10th Jan. 2020 Jan.-21 = 10th Feb. 2021 Feb.-21 = 10th March 2021 March-21 = 10th April 2021 |
GSTR-8 (Monthly) | April-20 =31st Aug. 2020 May-20 = 31st Aug. 2020 June-20 = 31st Aug. 2020 July-20 = 31st Aug. 2020 Aug-20 = 10th Sept-20 Sept-20 = 10th Oct. 20 Oct-20 = 10th Nov. 20 Nov-20 = 10th Dec. 2020 Dec-20 = 10th Jan. 2020 Jan.-21 = 10th Feb. 2021 Feb.-21 = 10th March 2021 March-21 = 10th April 2021 |
GSTR-9 /9C (Annual) | The due date to file GSTR-9 & self-certified GSTR-9C for the FY 2020-21 has been extended up to 28th February 2022, through Central Tax notification number 40/2021 dated 29th December 2021. |
Note:- Category X’ State/UTs are: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union Territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.
‘Category Y’ State/UTs are: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.
(C) Applicable interest on late payment of GST for FY 2020-21.
GST payment is done along with GSTR-3B, CMP-08, GSTR-5, GSTR-5A, GSTR-6, GSTR-7 & GSTR-8 please refer extended due dates for these GST returns for extended due date for payment of GST. GSTR-We should make timely payment of GST within due dates as mentioned above because Interest is payable on late payment of GST at following rates:-
- Where GST is paid after due date :- Interest @18% p.a.
- Where Excess ITC/reduction Claimed : Interest @24% p.a.
Interest on late payment of GST is calculated on day to day basis starting from the next day after due date to the date of actual payment.
But interest rate is relaxed to 9% p.a. if payment is done within the period specified in the table given below and if payment is not done even in this period that normal interest rate of 18% p.a. shall apply after that.
GST Retuns for Payment of GST | only 9% p.a interest if payment is made upto |
GSTR-3B (where aggregate turnover exceeds Rs. 5 cr. in previous FY) | April-20 =24-06-20 May-20 = 30-09-20 June-20 =30-09-20 July-20 = 30-09-20 |
GSTR-3B ( for taxpayers of ‘category X” state/UTs where aggregate turnover upto Rs. 5 cr. in previous FY) | April-20 =30-09-20 May-20 = 30-09-20 June-20 =30-09-20 July-20 = 30-09-20 |
GSTR-3B ( for taxpayers of ‘category Y” state/UTs where aggregate turnover upto Rs. 5 cr. in previous FY) | April-20 =30-09-20 May-20 = 30-09-20 June-20 =30-09-20 July-20 = 30-09-20 |
(D) Late fee for filing of GST return for FY 2020-21.
Note: (1) Normal Late fees for filing GST Returns is as follows:-
- Rs. 200 per day of delay (‘100 for SGST and 100 for CGST’ OR ‘200 for IGST’)
- Rs. 100 per day of delay for taxpayers having Nil tax liability for the month. (’50 for SGST and 50 for CGST’ OR ‘100 for IGST’)
(This is subject to maximum limit of Rs. 5000 but maximum limit for delay in filing GSTR-9 is 0.25% of turnover for that financial year)
(2) If GST return is filed within extended due date as mentioned in part (B) above then Late fees for filing GST return is completely waived off.
(3) Reduced Late fees for filing GST Returns is as follows:-CBIC has notified reduced amount of late fees for a delay in filing some GST returns (GSTR-1, GSTR-3B, GSTR-4, GSTR-5, GSTR5A & GSTR-6) for a temporary period (still continues) as a relief measure for businesses having difficulties using GST portal. But the reduced fee is not applicable for GSTR-7, GSTR-8, GSTR-5A & GSTR-9. normal late fee will apply for these cases. Reduced late fee is as follows:
- Rs. 50 per day of delay
- Rs. 20 per day of delay for taxpayers having Nil tax liability for the month.
Reduced late fees as given above is applicable to following returns if these are filed after extended due dates (please note that no late fee is applicable if return is filed within extended due dates) reference notification for reduction is late fee is given in this table:-
GST Returns | Reduced late fee is applicable w.e.f | Reference |
GSTR-1 | July-2017 onwards | 4/2018 |
GSTR-3B | October-2017 onwards | 64/2017 76/2018 |
GSTR-4 | July-2017 onwards | 73/2017 |
GSTR-5 | July-2017 onwards | 5/2018 |
GSTR-5A | July-2017 onwards | 6/2018 13/2018 |
GSTR-6 | July-2017 onwards | 7/2018 |