GST COMPLIANCE CALENDAR FOR SEPTEMBER 2020

Due to confusion created by series of notifications we present before you the GST calendar till September, 2020 so that you can easily plan for future of filings:

 1)      Due Dates for GSTR-1.

GSTR-1
Periodicity	Period	Due Date
Monthly filings	Aug-20	11-Sep-20
Quarterly filings	July to September, 2020	31-Oct-20

2)      Concessional rate of interest for delay on filing of GSTR-3B return till September 30, 2020: 

GSTR-3B
Turnover	Tax Period	Due Date	Date upto which relaxation provided	Interest*
(in the preceding Financial Year)
Upto Rs. 5 Crore  (Specified States-I)	May-20	22-Jun-20	12-Sep-20	NIL upto September 12, 2020, thereafter 9% till September 30, 2020
	Jun-20	22-Jul-20	23-Sep-20	NIL upto September 23, 2020, thereafter 9% till September 30, 2020
	Jul-20	22-Aug-20	27-Sep-20	NIL upto September 27, 2020, thereafter 9% till September 30, 2020
	Aug-20	22-Sep-20	October 1, 2020. (Date is extended)	NIL upto October 1, 2020
Upto Rs. 5 Crore (Specified Sates-II)	May-20	24-Jun-2020	15-Sep-20	NIL upto September 15, 2020, thereafter 9% till September 30, 2020
	Jun-20	24-Jul-20	25-Sep-20	NIL upto September 25, 2020, thereafter 9% till September 30, 2020
	Jul-20	24-Aug-20	29-Sep-20	NIL upto September 29, 2020, thereafter 9% till September 30, 2020
	Aug-20	24-Sep-20	October 3, 2020 (Date is extended)	NIL upto October 3, 2020
More than Rs. 5 Crore	Aug-20	20-Sep-20	Not extended	-

*The due dates have not been extended, however, relaxation has been provided from levy of interest (wherever applicable) and late fee for the given period.

Specified States-I 

Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

Specified Sates-II

Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

GSTR-5 & 5A			GSTR-6			GSTR-7
Period	Due Date		Period	Due Date		Period	Due Date
August, 2020	20-Sep-20		August, 2020	13-Sep-20		August, 2020	10-Sep-20
GSTR-8			GSTR-9, 9A, 9C (More than 2 Cr.)
Period	Due Date		Period	Due Date
August, 2020	10-Sep-20		F.Y 2018-19	30-Sep-20

SOURCE : www.gst.gov.in 

Disclaimer : TAXGyAan is meant purely for the educational purpose of Tax Laws and Regulatory Updates. It will not be treated as professional advice. This Blog should not be substituted for professional advice. For specific Queries, please post in the comments section.