GSTR 3B Filing Revised Due Date in February to May 2020
| Annual Turnover | Month with Revised Due Dates |
|---|---|
| Annual Turnover of more than INR 5 Cr in Previous FY | February to April 2020 – 24th June 2020 | Read Notification, Note: Interest is NIL for the first 15 days from the due date and 9% thereafter. May 2020 – 27th June 2020 | Read Notification |
| Annual Turnover Less Than 5 Crore | May 2020 State 1 Group (Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, TamilNadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep) – 12th July 2020 State 2 (Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi) Group – 14th July 2020 Read Notification |
| Annual Turnover of more than 1.5 crores to up to INR 5 Cr in the previous FY | February and March 2020 – 29th June 2020 April 2020 – 30th June 2020 | Read Notification |
| Annual Turnover up to INR 1.5 crore in Previous FY | February 2020 – 30th June 2020 March 2020 – 3rd July 2020 April 2020 – 6th July 2020 Read Notification |
Note:
- “Seeks to extend the due date for furnishing FORM GSTR-3B, Jan-March, 2020 returns for the taxpayers registered in Ladakh” Read Notification
- “Taxpayers (T.O. INR 5 Crore and Above) can file returns due in March, April and May 2020 by last week of June 2020 but the same would attract a reduced rate of interest @9 % per annum from 15 days after the due date (current interest rate is 18 % per annum). No late fee and penalty to be charged, if complied before till 30th June 2020.”
- “For taxpayers having average annual turnover lower than INR 5 Crore Last due date can file the GSTR-3B due in March, April and May 2020 till the last week of June, 2020. No interest, late fee, and penalty will be charged.”
- “Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020” Read Notification
- “Seeks to extend due date for furnishing FORM GSTR-3B of the said rules for the months of July,2019 to September, 2019 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, shall be furnished electronically through the common portal, on or before the 24th March, 2020” Read Notification
- “Seeks to extend due date for furnishing FORM GSTR-3B for the months of October, 2019 , November, 2019 to February, 2020 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir on or before the 24th March, 2020”. Read Notification
- 39th GST Council Meeting – “Extension of due dates for FORM GSTR-3B for the month of July 2019 to January 2020 till 24th March 2020 for registered persons having principal place of business in the Union territory of Ladakh.” Read Official Press Release
- The GSTR 3B form due date for registered persons has extended till 31st December 2019 for notified districts of Assam, Manipur or Tripura. (Read Notification)
- “Seeks to extend the due date till 20th December 2019 for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October 2019” Read Notification
- “Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July 2019 to September 2019 till 20th December 2019” Read Notification
- “The late fee shall be completely waived in case of GSTR-3B for the time period of months/quarters July 2017 to September 2018, which are furnished after 22nd December 2018 but on or before 31st March 2019”
- “All the newly migrated taxpayers, a due date extended for furnishing GSTR-3B for the time period of July 2017 to February 2019 respectively till 31st March 2019”
GSTR 4 Annual & CMP 08 Quarterly Payment Filing Due Dates for FY 2019-20
| GSTR 4 Annual Return | 15th July 2020 | Read Notification |
| Period (Quarterly) | Due Dates |
|---|---|
| 1st Quarter – April to June 2019 | 31st August 2019 | Due Date Extended in 36th GST Council Meeting |
| 2nd Quarter – July to September 2019 | 22nd October 2019 |
| 3rd Quarter – October to December 2019 | 18th January 2020 |
| 4th Quarter – January to March 2020 | 7th July 2020 | Read Notification |
| GSTR 4 Guide with Step by Step Filing Procedure |
Note:
- GST CMP 08 form due date is 7th July 2020 for the quarter of January 2020 to March 2020.
- GSTR 4 return revisions under 32nd GST council meeting: File annually return instead of quarterly along with tax paid to be a quarterly basis.
GST Return 5 (Non-Resident Foreign Taxpayers) Monthly Filing Due Date
| Period (Monthly) | Due Dates |
|---|---|
| February-May 2020 | 30th June 2020 |
| January 2020 | 20th February 2020 |
| December 2019 | 20th January 2020 |
| November 2019 | 20th December 2019 |
| October 2019 | 20th November |
| September 2019 | 20th October |
| August 2019 | 20th September |
| July 2019 | 20th August 2019 |
| June 2019 | 20th July 2019 |
| May 2019 | 20th June 2019 |
| April 2019 | 20th May 2019 |
| March 2019 | 20th April 2019 |
| February 2019 | 20th March 2019 |
| GSTR 5 Onlne Filing Procedure |
GST Return 5A (Non-Resident OIDAR Service Provider) Filing Due Date
| Period (Monthly) | Due Dates |
|---|---|
| February-May 2020 | 30th June 2020 |
| January 2020 | 20th February 2020 |
| December 2019 | 20th January 2020 |
| November 2019 | 20th December 2019 |
| October 2019 | 20th November 2019 |
| September 2019 | 20th October 2019 |
| August 2019 | 20th September 2019 |
| July 2019 | 20th August 2019 |
| June 2019 | 20th July 2019 |
| May 2019 | 20th June 2019 |
| April 2019 | 20th May 2019 |
| GSTR 5A Online Filing Procedure | |
Due Dates for GSTR 6
| Return Monthly | Due Date |
|---|---|
| March-May 2020 | 30th June 2020 |
| February 2020 | 13th March 2020 |
| January 2020 | 13th February 2020 |
| December 2019 | 13th January 2020 |
| November 2019 | 13th December 2019 |
| October 2019 | 13th November 2019 |
| September 2019 | 13th October 2019 |
| August 2019 | 13th September 2019 |
| July 2019 | 13th August 2019 | Note: “The due date extended till 20th September 2019 for notified districts of Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha, Uttarakhand and also for registered persons whose principal place of business is in J&K.” Notification Here |
| June 2019 | 13th July 2019 |
| May 2019 | 13th June 2019 |
| April 2019 | 13th May 2019 |
Note:- TRAN-2 July to December 2017 has been announced to be filed until 30th June 2018.
GSTR 7 Due Date for TDS Deductor
| Return Monthly | Due Dates |
|---|---|
| March-May 2020 | 30th June 2020 |
| February 2020 | 10th March 2020 |
| January 2020 | 10th February 2020 |
| December 2019 | 10th January 2020 |
| November 2019 | 10th December 2019 |
| October 2019 | 10th November 2019 |
| September 2019 | 10th October 2019 |
| August 2019 | 10th September 2019 |
| October 2018 to July 2019 | 31st August 2019 | Read CBIC Notification Note: “The due date extended till 20th September 2019 for notified districts of Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha, Uttarakhand and also for registered persons whose principal place of business is in J&K.” Read Notification |
| GSTR 7 Online Filing Guide | |
Note:
- “Extension of due date for furnishing Form GSTR-7 for taxpayers having principal place of business is located in erstwhile State of Jammu and Kashmir for the July, 2019 to October,2019 and November, 2019 to February, 2020”. Read Notification
- 39th GST Council Meeting – “Extension of due dates for FORM GSTR-7 for the month of July 2019 to January 2020 till 24th March 2020 for registered persons having principal place of business in the Union territory of Ladakh.” Read Official Press Release
- The due date of filing form GSTR 7 for selected districts of Assam, Manipur or Tripura has extended till 25th of December (Read Notification)
- “Seeks to extend the due date till 20th December for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July 2019 to October 2019.” Read Notification
GSTR 8 Due Date for TCS Collector
| Return Monthly | Due Date |
|---|---|
| March-May 2020 | 30th June 2020 |
| February 2020 | 10th March 2020 |
| January 2020 | 10th February 2020 |
| December 2019 | 10th January 2020 |
| November 2019 | 10th December 2019 |
| October 2019 | 10th November 2019 |
| September 2019 | 10th October 2019 |
| August 2019 | 10th September 2019 |
| July 2019 | 10th August 2019 |
| June 2019 | 10th July 2019 |
| May 2019 | 10th June 2019 |
| April 2019 | 10th May 2019 |
Due Date for GST Return 9 Annual Form
| Return Annually | Revised Due Date | |
|---|---|---|
| GSTR 9 (T.O. more than 2 Crore) | Annually (FY 2017-18) | “CBIC – Considering the difficulties being faced by taxpayers in filing GSTR-9 for FY 2017-18 it has been decided to extend the due dates in a staggered manner for different groups of States to 5th and 7th February 2020 as under. Group 1: Group 1 (5th February 2020): Chandigarh, Delhi, Gujarat, Haryana, Jammu and Kashmir, Ladakh, Punjab, Rajasthan, Tamil Nadu, Uttarakhand. Group 2 (7th February 2020): Andaman and Nicobar Islands, Andhra Pradesh, Arunachal Pradesh, Assam, Bihar, Chhattisgarh, Dadra and Nagar Haveli and Daman and Diu, Goa, Himachal Pradesh, Jharkhand, Karnataka, Kerala, Lakshadweep, Madhya Pradesh, Maharashtra, Manipur, Meghalaya, Mizoram, Nagaland, Odisha, Puducherry, Sikkim, Telangana, Tripura, Uttar Pradesh (Corrigendum), West Bengal, Other Territory.” Read Notification |
| GSTR 9 (Annual Return) FY 2018-19 | 30th Septemer 2020 Read Official Notification | All States & UTs |
| GSTR 9 Online Filing Guide | – | – |
Note:
- “GSTR 9 form due date has extended till 30th June 2020 from 31st March 2020 for FY 2018-19 in the 39th GST Council meeting. Late fees not to be levied for delayed filing of the Annual Return and the Reconciliation Statement for the financial year 2017-18 and 2018-19 for taxpayers with aggregate turnover less than Rs. 2 crores.” Read Official Press Release
- GST annual return 9 form due date has extended till 31st January 2020 from 31st December 2019 for FY 2017-18 in the 38th GST Council meeting.
- “Central Board of Indirect Taxes & Customs (CBIC) notified the amendments regarding the simplification of GSTR-9 (Annual Return) and GSTR-9C (Reconciliation Statement) which inter-alia allow the taxpayers to not to provide a split of input tax credit availed on inputs, input services, and capital goods and to not to provide HSN level information of outputs or inputs, etc. for the financial year 2017-18 and 2018-19.”
- Filing of Form GSTR-9 for those taxpayers who (are required to file the said return but) have an aggregate turnover up to Rs. 2 crores made optional for the said tax periods for FY 2017-18 and FY 2018-19 by GST Council 37th meeting. Read Official Press Release
Due Date for GST Audit Form 9C
| Return Annually | Revised Due Date | |
|---|---|---|
| GSTR 9C (T.O. more than 2 Crore) | Annually (FY 2017-18) | “CBIC – Considering the difficulties being faced by taxpayers in filing GSTR-9C for FY 2017-18 it has been decided to extend the due dates in a staggered manner for different groups of States to 5th and 7th February 2020 as under. Group 1: Group 1 (5th February 2020): Chandigarh, Delhi, Gujarat, Haryana, Jammu and Kashmir, Ladakh, Punjab, Rajasthan, Tamil Nadu, Uttarakhand. Group 2 (7th February 2020): Andaman and Nicobar Islands, Andhra Pradesh, Arunachal Pradesh, Assam, Bihar, Chhattisgarh, Dadra and Nagar Haveli and Daman and Diu, Goa, Himachal Pradesh, Jharkhand, Karnataka, Kerala, Lakshadweep, Madhya Pradesh, Maharashtra, Manipur, Meghalaya, Mizoram, Nagaland, Odisha, Puducherry, Sikkim, Telangana, Tripura, Uttar Pradesh (Corrigendum), West Bengal, Other Territory.” Read Notification |
| GSTR 9C (GST Audit Form) FY 2018-19 | 30th September 2020 (Read Official Notification) | All States & UTs |
| GSTR 9C Online Filing Guide | – | – |
Due Date for GST Return 9A Composition Annual Form
| GSTR 9A Composition Annual Return | Revised Due Date |
|---|---|
| FY 2017-18 | 31st January 2020 (Date Showing After Login on GST Portal) |
| FY 2018-19 | 30th June 2020 (Read Official Press Release) |
| GSTR 9A Online Filing Guide |
Note: Waiver of the requirement of filing GSTR-9A form for the said tax periods (FY 2017-18 and FY 2018-19) by GST Council 37th meeting. Read Official Press Release
Due Date for GSTR 10
| Return | Due Date |
|---|---|
| GSTR 10 | 3 months of the registration cancellation date or order cancellation date, whichever comes late |
Regular Last Dates of GST Return for Indian Tax Payers
| GST Forms | GST Due Dates | Associated Tax Payers |
|---|---|---|
| GSTR 1 | Divided into 2 categories, Up to 1.5 Crores (Last Day of the Succeeding Month Quarterly) and More than 1.5 Crores (11th Day of the Succeeding Month Monthly) | Regular Dealers Outward Supplies (Sales) |
| GSTR 1A | – | Outward supply details of Business unit Corrected or Deleted |
| GSTR 2 | To be updated | Regular Dealers Inward Supplies (Purchase) |
| GSTR 2A | – | Inward supply reconciliation in Form GSTR-1 by the supplier to business |
| GSTR 3 | To be updated | Regular Dealers Monthly Return |
| GSTR 3A | – | Notice of failure of returns furnishing to the registered taxpayer |
| GSTR 3B | 20th, 22nd, 24th of Next Month (Only till March 2020) | All Dealers |
| GSTR 4 | Annually | Composite Dealers |
| GSTR 4A | – | Inward supplies reconciliation under composition scheme in form GSTR-1 as supplier furnished |
| GSTR 5 | 20th of Next Month | Non-Resident |
| GSTR 6 | 13th of Next Month | Input Service Distributors |
| GSTR 6A | – | Inward Supplier reconciliation by ISD in form GSTR-1 as supplier furnished |
| GSTR 7 | 10th of Next Month | TDS Returns |
| GSTR 7A | – | Certificate of TDS |
| GSTR 8 | 10th of Next Month | E-Commerce Operators |
| GSTR 9 | 31st December of Next F.Y. | Registered Taxable Person |
| GSTR 9A | 31st December of Next F.Y. | Taxpaying compounding of Annual return |
| GSTR 9C | 31st December of Next F.Y. | GST Audit Form |
| GSTR 10 | Within three months of the date of cancellation or date of cancellation order, whichever is later | Final Return for the taxpayer after surrendering or cancellation of the registration |
| GSTR 11 | 28th of Next Month | Inward supplies statement for the person having UIN |
Interest on Late GST Payment and Penalty on Missing GST Return Due Dates
The GST Council has decided to levy interest of 18 percent on the late payment of taxes under the GST regime. The interest would be levied for the days for which tax was not paid after the due date. You can read more details of the GST penalty provision in chapter 10, part 50 at this link https://cbec-gst.gov.in/CGST-bill-e.html
Let’s understand this by an example: If the total tax liability of a person is Rs. 1,000 and doesn’t pay tax continuously for a few days after the due date, then the interest amount will be calculated as 1000*18/100*1/365= Rs. 0.49 per day at approx. So, the person will have to pay this much interest each day after the due date.
In case if a taxpayer does not file his/her return within the due dates mentioned above, he shall have to pay a late fee of Rs. 50/day i.e. Rs. 25 per day in each CGST and SGST (in case of any tax liability) and Rs. 20/day i.e. Rs. 10/- day in each CGST and SGST (in case of Nil tax liability) subject to a maximum of Rs. 5000/-, from the due date to the date when GST forms, GSTR 1 GSTR 3B GSTR 4 GSTR 5 GSTR 6 GSTR 9 are actually filed.
Recommended – Due Dates of GST Payment Along with Penalty Charges on Late Payment
GST Return Forms in Brief with Due Dates
GSTR 1 – The form is associated with every registered dealer who is under the regular scheme will have to file their outward supplies (sales) within 40 days from the end of the month.
GSTR 2 (Only for Regular Dealers Inward Supplies – Temporarily Closed) – The GST due date for the form is to be decided by the committee and the data can be uploaded on a daily basis whenever required.
GSTR 3 (Only for regular dealers Monthly return -Temporarily Closed) – The due date for the form is to be decided by the committee.
GSTR 3B (Summary Return Filing Form for Regular Dealers) – 20th, 22nd & 24th of Next Month (Till March 2019)
GSTR 4 (For composite dealers Quarterly Return) – The GST due date for the form is on or before the 18th of next month after the end of the quarter in which the return is filed and it must be of previous three months.
GSTR 5 (Return for Non-Resident) – The due date for the submission of the form is 20th of next month and at the time of closure of the business within 7 days.
GSTR 6 (Input Service Distributor) – The GST due date for return filing for GSTR 6 form is the 13th of next month in which the return filed.
GSTR 7 (TDS Return) – The due date for return filing for the form GSTR 7 is the 10th of next month in which return is filed.
GSTR 8 (E-Commerce operator) – The GST due date for return filing for the form GSTR 8 is 10th of every next month in which the return is filed.
GSTR 9 (Annual Return of the normal dealer) – The GSTR 9 form is a mandatory form that must be filed on or before 31st December.
GSTR 9A (Annual Return for the composition dealer) – The GSTR 9A form is a mandatory form that must be filed on or before 31st December.
GSTR 9C (GST Audit Form) – The GSTR 9C audit form is a mandatory form that must be filed for companies that turnover exceeds 2 crores in a particular financial year on or before 31st December.
GSTR 10 – Final Return for the taxpayer after surrendering or cancellation of the registration. View the GSTR 1 form
GSTR 11 (INWARD SUPPLIES STATEMENT FOR UIN) – (INWARD SUPPLIES STATEMENT FOR UIN HOLDERS) – The due date for the GSTR 11 form is 28th of the month following the month for which statement is filed.
No comments:
Post a Comment