{"id":2251,"date":"2020-03-05T17:59:07","date_gmt":"2020-03-05T12:29:07","guid":{"rendered":"http:\/\/cacube.in\/?p=2251"},"modified":"2024-07-14T13:20:52","modified_gmt":"2024-07-14T07:50:52","slug":"gst-important-due-dates-for-financial-year-2019-20","status":"publish","type":"post","link":"https:\/\/cacube.in\/?p=2251","title":{"rendered":"GST important Due dates for Financial year 2019-20"},"content":{"rendered":"

GST important Due dates for Financial year 2019-20<\/h3>\n

(A) Default Due date for filing of GST return and Default due date for payment of GST (From 01-04-2019 to 31-03-2020)<\/h4>\n

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.<\/p>\n

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.\u00a0<\/p>\n

\u00a0<\/p>\n\n\n\n\n\t\n\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t
GST Return Form<\/th>Applicability<\/th>Periodicity of GSTR filing<\/th>Default due date of filing GSTR<\/th>Default Due date for payment of GST<\/th>\n<\/tr>\n<\/thead>\n
GSTR-1 (Quartely)<\/td>Detail of outward supplies of taxable goods or services for taxpayers with Annual Turnover upto Rs. 1.5 Cr.<\/td>Quarterly<\/td>13th of the next month<\/td>20th\/22nd\/24th of next month along with GSTR-3B (as applicable)<\/td>\n<\/tr>\n
GSTR-1 (Monthly)<\/td>Detail of outward supplies of taxable goods or services fro taxpayers with Annual Turnover above Rs. 1.5 Cr.<\/td>Monthly<\/td>11th of the next month<\/td>20th\/22nd\/24th of next month along with GSTR-3B (as applicable)<\/td>\n<\/tr>\n
GSTR-2<\/td>Detail of inward supply of taxable goods or Services (with ITC claim)<\/td>Monthly<\/td>15th of the next month (Currently filing of this return is suspended)<\/td>NA<\/td>\n<\/tr>\n
GSTR-3<\/td>Finalization of outward & inward supplies along with payment of tax<\/td>Monthly<\/td>20th of the next month (Currently filing of this return is suspended)<\/td>NA<\/td>\n<\/tr>\n
GSTR-3B<\/td>Simple Return to be filed for payment of GST (Currently filing of GSTR-2 & GSTR-3 is suspended, hence GSTR-3B is in use)<\/td>Monthly<\/td>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 <\/td>20th\/22nd\/24th of next month along with GSTR-3B (as applicable)<\/td>\n<\/tr>\n
GSTR-4<\/td>GST Return for Taxpayers under compounding scheme<\/td>Annually (w.e.f FY 19-20)<\/td>\u00a030th April of next FY<\/td>18th of next month along with form CMP-08 (on quarterly basis)<\/td>\n<\/tr>\n
GSTR-5<\/td>GST Return for Non-Resident Taxable person.<\/td>Monthly<\/td>20th of the next month<\/td>20th of next month along with GSTR-5<\/td>\n<\/tr>\n
GSTR-5A<\/td>GST Return for internet service provider and OIDAR (online information and database access or retrieval <\/td>Monthly<\/td>20th of the next month<\/td>20th of next month along with GSTR-5A<\/td>\n<\/tr>\n
GSTR-6<\/td>GST Return for Input Service Distributor<\/td>Monthly<\/td>13th of the next month<\/td>13th of next month along with GSTR-6<\/td>\n<\/tr>\n
GSTR-7<\/td>GST Return for authorities deducting tax at source (TDS)<\/td>Monthly<\/td>10th of the next month<\/td>10th of next month along with GSTR-7<\/td>\n<\/tr>\n
GSTR-8<\/td>Details of supplies effected through e-commerce operator and the amount of tax collected<\/td>Monthly<\/td>10th of the next month<\/td>10th of next month along with GSTR-8<\/td>\n<\/tr>\n
GSTR-9<\/td>Annual GST return for a normal taxpayer.<\/td>Annually<\/td>31st December of next financial year<\/td>NA<\/td>\n<\/tr>\n
GSTR-9A<\/td>Simplified Annual Return for taxable person under compounding scheme.<\/td>Annually<\/td>31st December of next financial year<\/td>NA<\/td>\n<\/tr>\n
GSTR-9B<\/td>Annual Return for E-commerce operator.<\/td>Annually<\/td>31st December of next financial year<\/td>NA<\/td>\n<\/tr>\n
GSTR-9C<\/td>Annual Return for taxpayers whose annual turnover exceeds Rs \u00a02 crores during the financial year and is required to get their accounts audited and file a copy of audited annual accounts and reconciliation statement.<\/td>Annually<\/td>31st December of next financial year<\/td>NA<\/td>\n<\/tr>\n
GSTR-10<\/td>Final Return when registration is cancelled or surrendered<\/td>Only Once<\/td>Within 3 months of the date of cancellation or date of cancellation order, whichever is later.<\/td>NA<\/td>\n<\/tr>\n
GSTR-11<\/td>Statement of inward supply by persons having Unique Identification number\u00a0 and claiming Refund<\/td>Monthly<\/td>28th of the month following the month for which statement is filed.<\/td>NA<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\nNOTE:- These are default due dates for GST return filing and GST payment, which may be extended by notifications. <\/span>\n\n

\u00a0<\/p>\n

(B) Extended Due date for Filing GST Return and Extended due date for payment of GST for the period from 01-04-2019 to 31-03-2020.<\/h4>\n

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.<\/p>\n

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.\u00a0<\/p>\n

\u00a0<\/p>\n

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
GST Return form<\/th>\nExtended Due Dates for filing GST return without late fee and payment of GST without interest<\/th>\n<\/tr>\n
GSTR-1 \u00a0 (Monthly: Turnover more than 1.5 crores)<\/td>\n\n

April-19 to Feb-20 : 11th of the next month<\/strong><\/p>\n

March-20\u00a0 =10th July 2020\u00a0<\/strong><\/p>\n<\/td>\n<\/tr>\n

GSTR-1 \u00a0 (Quartely: Turnover upto 1.5 crores)<\/td>\n\n

Apr to June-19 = 31st July 2019<\/strong><\/p>\n

July to Sept-19 = 31st Oct. 2019<\/strong><\/p>\n

Oct to Dec.-19 = 31st Jan 2020<\/strong><\/p>\n

Jan to Mar-20 = 17th July 2020<\/strong><\/p>\n<\/td>\n<\/tr>\n

GSTR-3B (where aggregate turnover exceeds Rs. 5 cr. in previous FY)<\/td>\n\n

Jan-20 = 20th Feb 20<\/strong><\/p>\n

Feb-20 = 24th June 20 (but without interest payment of GST is allowed only upto 4th April 20)<\/strong><\/p>\n

March-20 =24th June 20 (but without interest payment of GST is allowed only upto 5th June 20)<\/strong><\/p>\n<\/td>\n<\/tr>\n

\u00a0GSTR-3B ( for taxpayers of ‘category X” state where aggregate turnover upto Rs. 5 cr. in previous FY)<\/td>\n\n

Jan-20 =22nd Feb 20<\/strong><\/p>\n

Feb-20 = 30th June 20<\/strong><\/p>\n

March-20 = 3rd July 20<\/strong><\/p>\n<\/td>\n<\/tr>\n

\u00a0GSTR-3B ( for taxpayers of ‘category Y” state where aggregate turnover upto Rs. 5 cr. in previous FY)<\/td>\n\n

Jan-20 =24th Feb 20<\/strong><\/p>\n

Feb-20 = 30th June 20<\/strong><\/p>\n

March-20 = 5th July 20<\/strong><\/p>\n<\/td>\n<\/tr>\n

\u00a0GSTR-4 (annually)<\/td>\n\u00a0Fy 2019-20 = 31st October 20 (payment is done through CMP -08 filing of which for Q4 of 2019-20 is extended upto 7th July 2020)<\/strong>\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\u00a0GSTR-5 (monthly)<\/td>\nFor Feb & march-20: Extended to 31st August 2020<\/strong><\/td>\n<\/tr>\n
\u00a0GSTR-5A (monthly)<\/td>\nFor Feb & march-20: Extended to 31st August 2020<\/strong>\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\u00a0GSTR-6 \u00a0 (Monthly)<\/td>\nFor Feb & march-20: Extended to 31st August 2020<\/strong><\/td>\n<\/tr>\n
GSTR-7 (Monthly)<\/td>\n\n

Oct -2018 to July 2019: Extended to 31st august 2019<\/strong><\/p>\n

For Feb & march-20: Extended to 31st August 2020<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0GSTR-8 \u00a0 (Monthly)<\/p>\n

\u00a0<\/p>\n

GSTR-9 & 9C<\/p>\n<\/td>\n

\n

For Feb & march-20: Extended to 31st August 2020<\/strong><\/p>\n

\u00a0<\/p>\n

Due date for filing GSTR-9 & GSTR-9C for FY 2019-20 is also extended to 31-3-2021<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n

GST payment is done along with GSTR-3B, CMP-08(for com, 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.<\/p>\n

\u00a0<\/p>\n\n

Note:- Category X’ State\/UTs are:<\/strong> 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.<\/p>\n

\u00a0<\/p>\n\n

‘Category Y’ State\/UTs are:<\/strong> 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.<\/p>\n

\u00a0<\/p>\n\n

<\/p>\n\n

(C) Applicable interest on late payment of GST for FY 2019-20.<\/h4>\n

\u00a0<\/p>\n\n\n

<\/p>\n\n\n