{"id":2833,"date":"2020-08-18T12:03:34","date_gmt":"2020-08-18T06:33:34","guid":{"rendered":"http:\/\/cacube.in\/?p=2833"},"modified":"2024-07-14T13:20:50","modified_gmt":"2024-07-14T07:50:50","slug":"gst-important-due-dates-for-financial-year-2020-21","status":"publish","type":"post","link":"https:\/\/cacube.in\/?p=2833","title":{"rendered":"GST important Due dates for Financial year 2020-21"},"content":{"rendered":"\n

GST important Due dates for Financial year 2020-21<\/h3>\n\n\n\n

(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)<\/span><\/h4>\n\n\n\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\n\n\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. <\/p>\n\n\n\n

. <\/p>\n\n\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\n\n\n

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

(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.<\/span><\/h4>\n\n\n\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\n\n\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. <\/p>\n\n\n\n

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

\n
GST Return form<\/span><\/th>Extended Due Dates for filing GST return without late fee and payment of GST without interest<\/span><\/th><\/tr>
GSTR-1   (Monthly: Turnover more than 1.5 crores)<\/td>April-20 = 24t<\/strong>h<\/span> July 2020<\/span><\/strong><\/span>
May-20 = 28th July 2020<\/span><\/strong><\/span>
June-20 = 5th Aug. 2020<\/span><\/strong><\/span>
July-20 = 11th Aug. 2020<\/span><\/span><\/strong>
Aug-20 = 11th Sept. 2020<\/span><\/strong><\/span>
Sept-20 = 11th Oct. 2020<\/span><\/span><\/strong>
Oct-20 = 11th Nov. 2020<\/span><\/span><\/strong>
Nov-20 = 11th Dec. 2020<\/span><\/span><\/strong>
Dec-20 = 11th Jan. 2020<\/span><\/strong><\/strong><\/span><\/strong>
Jan.-21 = 11th Feb. 2021<\/span><\/strong><\/span><\/strong>
Feb.-21 = 11th March 2021<\/span><\/strong><\/span><\/strong>
March-21 = 11th April 2021<\/span><\/strong><\/strong><\/span><\/td><\/tr>
GSTR-1   (Quartely: Turnover upto 1.5 crores)<\/td>Apr to June-20 =3rd Aug. 20 <\/span><\/span><\/strong>
July to Sept-20 =31st Oct. 2020<\/span><\/span><\/strong>
Oct to Dec-20 =13th Jan. 2021<\/span><\/span><\/strong>
Jan to Mar-21 = 13th April 2021<\/span><\/span><\/strong><\/td><\/tr>
GSTR-3B (where aggregate turnover exceeds Rs. 5 cr. in previous FY)<\/td>April-20 =24th June 20 (but without interest payment of GST is allowed only upto 4th June 20)<\/span><\/span><\/strong>
May-20 = 27th June 20<\/span><\/span><\/strong>
June-20 =20th July 20<\/span><\/span><\/strong>
July-20 = 20th Aug 20<\/strong>
Aug-20 = 20th Sept 20<\/strong>
Sept-20 = 20th Oct 20<\/strong>
Oct-20 = 20th Nov. 20<\/strong>
Nov-20 = 20th Dec. 2020<\/strong>
Dec-20 = 20th Jan. 2020<\/strong><\/strong>
Jan.-21 = 20th Feb. 2021<\/strong><\/strong>
Feb.-21 = 20th March 2021<\/strong><\/strong>
March-21 = 20th April 2021<\/strong><\/td><\/tr>
 GSTR-3B ( for taxpayers of ‘category X” state\/UTs where aggregate turnover upto Rs. 5 cr. in previous FY)<\/td>April-20 =6th July 20<\/strong>
May-20 = 12th Sept 20<\/strong>
June-20 =23rd Sept 20<\/strong>
July-20 = 27th Sept 20<\/strong><\/strong>
Aug-20 = 1st Oct 20<\/strong>
Sept-20 = 22nd Oct 20<\/strong>
Oct-20 = 22nd Nov. 20<\/strong>
Nov-20 = 22nd Dec. 2020<\/strong>
Dec-20 = 22nd Jan. 2020<\/strong><\/strong>
Jan.-21 = 22nd<\/strong><\/strong> Feb. 2021<\/strong><\/strong>
Feb.-21 = 22nd<\/strong><\/strong> March 2021<\/strong><\/strong>
March-21 = 22nd<\/strong><\/strong> April 2021<\/strong><\/td><\/tr>
 GSTR-3B ( for taxpayers of ‘category Y” state\/UTs where aggregate turnover upto Rs. 5 cr. in previous FY)<\/td>April-20 = 9th July 20<\/strong>
May-20 = 15th Sept 20<\/strong>
June-20 =25th Sept 20<\/strong><\/strong>
July-20 = 29th Sept 20<\/strong><\/strong>
Aug-20 = 3rd Oct 20<\/strong>
Sept-20 = 24th Oct 20<\/strong>
Oct-20 = 24th Nov. 20<\/strong>
Nov-20 = 24th Dec. 2020<\/strong>
Dec-20 = 24th Jan. 2020<\/strong><\/strong>
Jan.-21 = 24th Feb. 2021<\/strong><\/strong>
Feb.-21 = 24th March 2021<\/strong><\/strong>
March-21 = 24th April 2021<\/strong><\/td><\/tr>
CMP-08 (Quartely for composition dealer)<\/td>April to June-20: 18th July 20<\/strong>
July to Sept-20 = 18th Oct 20<\/strong>
Oct to Dec-20 = 18th Jan 21<\/strong>
Jan to Mar-21= 18th April 21<\/strong><\/td><\/tr>
 GSTR-5 & 5A  (Monthly)<\/td> April-20 =31st Aug<\/strong><\/span><\/span>. 2020<\/strong><\/span><\/span>
May-20 = 31st Aug. 2020<\/span><\/span><\/strong><\/strong>
June-20 = 31st Aug. 2020<\/span><\/span><\/strong>
July-20 = 31st Aug. 2020<\/span><\/span><\/strong>
Aug-20 = 20th Sept-20<\/strong>
Sept-20 = 20th Oct. 20<\/strong>
Oct-20 = 20th Nov. 20<\/strong>
Nov-20 = 20th Dec. 2020<\/strong>
Dec-20 = 20th Jan. 2020<\/strong><\/strong>
Jan.-21 = 20th Feb. 2021<\/strong><\/strong>
Feb.-21 = 20th March 2021<\/strong><\/strong>
March-21 = 20th April 2021<\/strong><\/td><\/tr>
 GSTR-6   (Monthly)<\/td>April-20 =31st Aug. 2020<\/span><\/span><\/strong>
May-20 = 31st Aug. 2020<\/span><\/span><\/strong><\/strong>
June-20 = 31st Aug. 2020<\/span><\/strong><\/span>
July-20 = 31st Aug. 2020<\/span><\/span><\/strong>
Aug-20 = 13th Sept-20<\/strong>
Sept-20 = 13th Oct. 20<\/strong>
Oct-20 = 13th Nov. 20<\/strong>
Nov-20 = 13th Dec. 2020<\/strong>
Dec-20 = 13th Jan. 2020<\/strong><\/strong>
Jan.-21 = 13th<\/strong> Feb. 2021<\/strong><\/strong>
Feb.-21 = 13th<\/strong> March 2021<\/strong><\/strong>
March-21 = 13th<\/strong> April 2021<\/strong><\/td><\/tr>
 GSTR-7   (Monthly)<\/td> April-20 =31st Aug. 2020<\/span><\/span><\/strong>
May-20 = 31st Aug. 2020<\/strong><\/strong><\/span><\/span>
June-20 = 31st Aug. 2020<\/span><\/strong><\/span>
July-20 = 31st Aug. 2020<\/span><\/strong><\/span>
Aug-20 = 10th Sept-20<\/strong>
Sept-20 = 10th Oct. 20<\/strong>
Oct-20 = 10th Nov. 20<\/strong>
Nov-20 = 10th Dec. 2020<\/strong>
Dec-20 = 10th Jan. 2020<\/strong><\/strong>
Jan.-21 = 10th Feb. 2021<\/strong><\/strong>
Feb.-21 = 10th March 2021<\/strong><\/strong>
March-21 = 10th<\/strong> April 2021<\/strong><\/td><\/tr>
 GSTR-8   (Monthly)<\/td>April-20 =31st Aug. 2020<\/span><\/span><\/strong>
May-20 = 31st Aug. 2020<\/strong><\/strong><\/span><\/span>
June-20 = 31st Aug. 2020<\/span><\/span><\/strong>
July-20 = 31st Aug. 2020<\/span><\/strong><\/span>
Aug-20 = 10th Sept-20<\/strong>
Sept-20 = 10th Oct. 20<\/strong>
Oct-20 = 10th Nov. 20<\/strong>
Nov-20 = 10th Dec. 2020<\/strong>
Dec-20 = 10th Jan. 2020<\/strong><\/strong>
Jan.-21 = 10th Feb. 2021<\/strong><\/strong>
Feb.-21 = 10th March 2021<\/strong><\/strong>
March-21 = 10th<\/strong> April 2021<\/strong><\/td><\/tr>
GSTR-9 \/9C (Annual)<\/td>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.<\/td><\/tr><\/tbody><\/table>
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.<\/figcaption><\/figure>\n<\/div><\/div>\n\n\n\n

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

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

(C) Applicable interest on late payment of GST for FY 2020-21.<\/span><\/h4>\n\n\n\n

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:-<\/p>\n\n\n\n