2020-2021...June 2020 GST Compliance Calendar Due date* 30 Jun Purpose GSTR-3B GSTR-3B RFD-11/LUT...

GST compliance calendar

2020-2021

Index

Click on the calendars to view

The calendar is last updated on 5th May 2020

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*The due dates mentioned are subject to changes notified by the concerned department.

April 2020 GST Compliance Calendar

Date*

4 Apr

Purpose

Payment of GST

Period

Feb 2020

Description

Taxpayers with an annual aggregateturnover exceeding Rs 5 crore in theprevious financial year can pay GSTwithout interest

The due dates of GSTR-5, GSTR-5A, GSTR-6, GSTR-7, and GSTR-8 for March 2020

and ITC-04 for the quarter January-March 2020 has been extended to 30th June

2020.

The due dates for the CMP-08 for the quarter January-March 2020 and GSTR-04

for FY 2019-20 to be filed by composition dealers has been extended till July 2020.

The due dates for GSTR-1 and GSTR-3B for March 2020 and GSTR-1 for the quarter

January-March 2020 HAVE NOT BEEN EXTENDED, BUT THE LATE FEE IS WAIVED OFF

if filed within the specified dates in June-July 2020.

IMPORTANT NOTES:



May 2020 GST Compliance Calendar

Date*

5 May

Purpose

Payment of GST

Period

Mar 2020

Description

Taxpayers with an annual aggregateturnover exceeding Rs 5 crore in theprevious financial year can pay GSTwithout interest

The due dates of GSTR-5, GSTR-5A, GSTR-6, GSTR-7, and GSTR-8 for April 2020

has been extended to 30th June 2020.

The due dates for GSTR-1 and GSTR-3B for April 2020 HAVE NOT BEEN EXTENDED,

BUT THE LATE FEE IS WAIVED OFF if filed within the specified dates in June-July

2020.

IMPORTANT NOTES:


20 MayGSTR-3B Jan-Mar 2020

Summary of outward supplies, ITCclaimed, and net tax payable by thetaxpayers whose principal place ofbusiness is in the Union Territory ofLadakh.

^Interest must be paid for delay in GST payment being Nil for first 15 days from 20th of relevant month and thereafter calculated at 9% p.a. upto the actual date of payment (if paid within 24th June 2020). Note that interest at 18% p.a. shall apply if GST liability is not paid before 24thJune 2020 for the entire period of delay.

Due date*

24 Jun

4 Jun

27 Jun

30 Jun

Purpose

Payment of GST

GSTR-3B

GSTR-1(Monthly)

Period

Apr 2020

Feb, Mar, &Apr 2020

May 2020

Mar, Apr, &May 2020

Description

Taxpayers with an annual aggregateturnover of more than Rs 5 crore inthe previous financial year can payGST without interest

Summary of outward supplies, ITCclaimed, and net tax payable bytaxpayers with an annual aggregateturnover of over Rs 5 crore in theprevious financial year without thepayment of a late fee, but with interestas may apply^

Summary of outward supplies, ITCclaimed, and net tax payable bytaxpayers with an annualaggregate turnover of over Rs 5crore in the previous financial year

Summary of outward supplies where theannual turnover exceeds Rs 1.5 crorewithout the payment of a late fee


June 2020 GST Compliance Calendar

GSTR-3B

29 JunFeb & Mar2020

GSTR-3B

Summary of outward supplies, ITCclaimed, and net tax payable bytaxpayers with an annual aggregateturnover of more than Rs 1.5 crore up toRs 5 crore in the previous financial yearwithout the payment of late fee andinterest



Due date*

30 Jun

Purpose

GSTR-7(Monthly)

GSTR-5(Monthly)

GSTR-5A(Monthly)

GSTR-8(Monthly)

GSTR-3B

GSTR-6(Monthly)

Period

Mar, Apr, &May’20

Feb, Mar, Apr,& May’20

Mar, Apr, &May’20

Feb 2020

Mar, Apr, &May’20

Description

Summary of Tax Deducted atSource (TDS) and depositedunder GST laws

Summary of outward taxablesupplies and tax payable by thenon-resident taxable person

Summary of Tax Collected atSource (TCS) by e-commerceoperators under GST laws

Summary of outward taxablesupplies and tax payable by OIDAR

Summary of outward supplies, ITCclaimed, and net tax payable bytaxpayers with an annual aggregateturnover of up to Rs 1.5 crore in theprevious financial year without paymentof late fee and interest

Details of ITC received anddistributed by an ISD

Feb, Mar, Apr,& May’20

ITC-04(Quarterly)

Jan-Mar 2020 Summary of goods sentto/received from a job-worker

GSTR-1(Quarterly)

Summary of outward supplies bytaxpayers with an annual turnover of up toRs 1.5 crore who opted to file quarterly

Jan-Mar 2020


Due date*

30 Jun

Purpose

GSTR-3B

GSTR-3B

RFD-11/LUT(Yearly)

CMP-02(Yearly)

Period

Apr 2020

Apr 2020

FY 2020-21

FY 2020-21

Description

Summary of outward supplies, ITCclaimed, and net tax payable bytaxpayers with an annual aggregateturnover of more than Rs 1.5 crore upto Rs 5 crore in the previous financialyear without payment of late fee andinterest

Summary of outward supplies, ITCclaimed, and net tax payable bytaxpayers with a turnover of up toRs 5 crore in the last FY, registeredin category Y states or UTs#

Letter of Undertaking to makeexports without payment of IGSTby the GST registered exporters

Form to opt into the compositionscheme under section 10 of the CGSTAct and the CGST (Rate) notificationno. 2/2019 dated 7th March 2019

*The due dates mentioned are subject to changes notified by the concerned department. #Category X: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the UnionTerritories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep. #Category Y: 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 New Delhi.

TRAN-01 -- All pre-GST registered persons whocould not submit details of the pre-GSTtax credits for transfer before earlierdeadlines due to technical issues on theGST portal

Due date*

6 Jul

3 Jul

7 Jul

11 Jul

Purpose

GSTR-3B

GSTR-3B

GSTR-1(Monthly)

Period

Mar 2020

Apr 2020

Jan-Mar 2020

Jun 2020

Description

Summary of outward supplies, ITCclaimed, and net tax payable bytaxpayers with an annual aggregateturnover up to Rs 1.5 crore in theprevious financial year withoutpayment of late fee and interest

Summary of outward supplies, ITCclaimed, and net tax payable bytaxpayers with an annual aggregateturnover up to Rs 1.5 crore in theprevious financial year withoutpayment of late fee and interest

Quarterly challan-cum-statementto be furnished by compositiondealers

Summary of outward supplieswhere the annual turnoverexceeds Rs 1.5 crore


July 2020 GST Compliance Calendar

CMP-08(Quarterly)

10 Jul Jun 2020GSTR-7(Monthly)

Summary of Tax Deducted at Source(TDS) and deposited under GST laws

Jun 2020GSTR-8(Monthly)

Summary of Tax Collected at Source(TCS) and deposited by e-commerceoperators under GST laws

Due date*

13 Jul

12 Jul

15 Jul

11 Jul

Purpose

GSTR-3B

Period

May 2020

Jun 2020

FY 2019-2020

Description

Summary of outward supplies, ITCclaimed, and net tax payable bytaxpayers with a turnover of up to Rs5 crore in the last FY, registered incategory X states or UTs#

Details of ITC received and distributedby ISD

Yearly return for compositionscheme dealer

*The due dates mentioned are subject to changes notified by the concerned department. #Category X: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the UnionTerritories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep. #Category Y: 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 andNew Delhi.


GSTR-4(Yearly)

18 Jul Apr-Jun 2020CMP-08(Quarterly)

Quarterly challan-cum-statement to befurnished by composition dealers

GSTR-6(Monthly)

14 Jul May 2020Summary of outward supplies, ITCclaimed, and net tax payable bytaxpayers with a turnover of up toRs 5 crore in the last FY, registeredin category Y states or UTs#

GSTR-3B

Due date*

22 Jul

20 Jul

25 Jul

11 Jul

Purpose

GSTR-5A(Monthly)

Period

Jun 2020

Jun 2020

Apr-Jun 2020

Description

Summary of outward taxablesupplies and tax payable by OIDAR

Summary of outward supplies, ITCclaimed, and net tax payable bytaxpayers with a turnover of up toRs 5 crore in the last FY, registeredin category X states or UTs#

Summary of goods sentto/received from a job-worker



ITC-04(Quarterly)

GSTR-3B

24 JulJun 2020


GSTR-3B

GSTR-3B Jun 2020

Summary of outward supplies, ITCclaimed, and net tax payable fortaxpayers with turnover more thanRs 5 crore in the last FY

Jun 2020GSTR-5(Monthly)

Summary of outward taxable suppliesand tax payable by a non-residenttaxable person

Due date*

31 Jul

11 Jul

Purpose

TRAN-02

Period

--

Description

Transitional/pre-GST input tax creditunder GST, to be filed after filingTRAN-01 by certain taxpayers^

*The due dates mentioned are subject to changes notified by the concerned department. ^Stands extended vide CGST notification no. 35/2020 dated 3rd April 2020 for taxpayers who faced technical difficulties on the GST portal, asnotified via CGST Notification no. 02/2020-CT dt. 1st January 2020 and CGST order no. 01/2020 7th February 2020. It covers taxpayers who do notpossess invoice/documents pertaining to the tax credit claimed from the pre-GST regime, on the closing stock as of 30th June 2017.


ITC-03 FY 2020-21ITC Reversal pertaining to previousyears, in case of persons freshlyopting for composition scheme forthe FY 2020-21

Apr-Jun 2020GSTR-1(Quarterly)

Summary of outward supplies wherethe annual turnover is up to Rs 1.5 crore

Due date*

11 Aug

Purpose

GSTR-1(Monthly)

Period

Jul 2020

Description

Summary of outward supplieswhere the annual turnover exceedsRs 1.5 crore


August 2020 GST Compliance Calendar

10 Aug Jul 2020GSTR-7(Monthly)


Jul 2020GSTR-8(Monthly)


13 Aug Jul 2020 Details of ITC received and distributedby ISD

GSTR-6(Monthly)

20 Jul

GSTR-5A(Monthly)

Jul 2020Summary of outward taxablesupplies and tax payable by OIDAR

GSTR-3B Jul 2020Summary of outward supplies, ITCclaimed, and net tax payable fortaxpayers with turnover more thanRs 5 crore in the last FY

Jul 2020GSTR-5(Monthly)


Due date*

22 Aug

11 Jul

Purpose Period

Jul 2020

Description



August 2020 GST Compliance Calendar

GSTR-3B

24 Aug Jul 2020Summary of outward supplies, ITCclaimed, and net tax payable bytaxpayers with a turnover of up toRs 5 crore in the last FY, registeredin category Y states or UTs#

GSTR-3B

Due date*

11 Sept

Purpose

GSTR-1(Monthly)

Period

Aug 2020

Description

Summary of outward supplies where theannual turnover exceeds Rs 1.5 crore


September 2020 GST Compliance Calendar

10 Sept Aug 2020GSTR-7(Monthly)


Aug 2020GSTR-8(Monthly)


13 Sept Aug 2020Details of ITC received and distributedby ISD

GSTR-6(Monthly)

20 Sept

GSTR-5A(Monthly)

Aug 2020Summary of outward taxablesupplies and tax payable by OIDAR

GSTR-3B Aug 2020Summary of outward supplies, ITCclaimed, and net tax payable fortaxpayers with turnover more thanRs 5 crore in the last FY

Aug 2020GSTR-5(Monthly)


Due date*

22 Sept

11 Jul

Purpose Period

Aug 2020

Description


*The due dates mentioned are subject to changes notified by the concerned department. #Category X: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the UnionTerritories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep. #Category Y: 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 andNew Delhi. **For FY 2018-19, GSTR-9 is made optional for taxpayers with an annual turnover of up to Rs 2 crore and GSTR-9C is waived off for taxpayers withan annual turnover of up to Rs 5 crore. Note that for the taxpayers with annual turnover below Rs 2 crore, late fees will not be charged for filingGSTR-9 and 9C for FY 2018-19 after the due date.

September 2020 GST Compliance Calendar

GSTR-3B

24 Sept Aug 2020Summary of outward supplies, ITCclaimed, and net tax payable bytaxpayers with a turnover of up toRs 5 crore in the last FY, registeredin category Y states or UTs#

GSTR-3B

GSTR-9(Yearly)

FY 2018-19 Annual GST returns for allregular/composition taxpayers**

GSTR-9C(Yearly)

FY 2018-19 Certified Reconciliation Statement tobe furnished by taxpayers with annualturnover over Rs 5 crore**

30 Sept

Due date*

11 Oct

Purpose

GSTR-1(Monthly)

Period

Sept 2020

Description

Summary of outward supplies where theannual turnover exceeds Rs 1.5 crore


October 2020 GST Compliance Calendar

10 Oct Sept 2020GSTR-7(Monthly)


Sept 2020GSTR-8(Monthly)


13 Oct Sept 2020 Details of ITC received and distributedby ISD

GSTR-6(Monthly)

20 Oct Sept 2020GSTR-5(Monthly)


18 Oct Jul-Sept 2020 Quarterly challan-cum-statement to befurnished by composition dealers

CMP-08(Quarterly)

GSTR-5A(Monthly)

Sept 2020 Summary of outward taxablesupplies and tax payable by OIDAR

Due date*

22 Oct

11 Jul

Purpose Period

Sept 2020

Description



October 2020 GST Compliance Calendar

GSTR-3B

24 OctSept 2020


GSTR-3B

GSTR-3B Sept 2020

Summary of outward supplies, ITCclaimed, and net tax payable fortaxpayers with turnover more thanRs 5 crore in the last FY

20 Oct

25 Oct Jul-Sept 2020Summary of goods sentto/received from a job-worker

ITC-04(Quarterly)

31 Oct Jul-Sept 2020Summary of outward supplieswhere the annual turnover is up toRs 1.5 crore

GSTR-1(Quarterly)

The new GST return system will be implemented from October 2020 onwards as decided at the 39th GSTCouncil meeting held on 14th March 2020. Further details of the plan are yet to be announced or notified bythe GST Council.

2020-2021...June 2020 GST Compliance Calendar Due date* 30 Jun Purpose GSTR-3B GSTR-3B RFD-11/LUT...

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