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SUMMARY OF NOTIFICATIONS ISSUED UNDER GST ON 15.10.2020

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The government has come up with the various notifications for prescribing the due dates for filing GSTR 1 & GSTR 3B.

All the notifications which are related to due dates for filing GSTR 1 & GSTR 3B are compiled here.

Notification 74/2020-Central Tax dated 15.10.2020

This notification prescribes the due date for filing GSTR 1 for the registered persons having aggregate turnover of up to 1.5 Crores in the preceding FY or the current FY shall be:

S.No.

Quarter for which GSTR 1 is to be filed

Due Date to furnish the return

1

October-December 2020

13th January 2021

2

January-March 2021

13th April 2021

Notification 75/2020-Central Tax dated 15.10.2020

This notification prescribes the due date for filing GSTR 1 for the registered persons having aggregate turnover more than 1.5 Crores in the preceding FY or the current FY shall be:

S.No.

Month

Due Date

1

October 2020

11th November 2020

2

November 2020

11th December 2020

3

December 2020

11th January 2021

4

January 2021

11th February 2021

5

February 2021

11th March 2021

6

March 2021

11th April 2021

 Notification 76/2020-Central Tax dated 15.10.2020

This notification prescribes the due date for filing GSTR 3B 

For the registered persons having aggregate turnover more than 5 Crores in the preceding FY or the current FY shall be:

S.No.

Month

Due Date

1

October 2020

20th November 2020

2

November 2020

20th December 2020

3

December 2020

20th January 2021

4

January 2021

20th February 2021

5

February 2021

20th March 2021

6

March 2021

20th April 2021

For the Registered Persons having aggregate turnover less than 5 Crores in the preceding FY or the current FY shall be:

For the registered persons having principal place of business in the States of 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 or Lakshadweep

S.No.

Month

Due Date

1

October 2020

22nd November 2020

2

November 2020

22nd December 2020

3

December 2020

22nd January 2021

4

January 2021

22nd February 2021

5

February 2021

22nd March 2021

6

March 2021

22nd April 2021

For the registered persons having principal place of business in 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

S.No.

Month

Due Date

1

October 2020

24th November 2020

2

November 2020

24th December 2020

3

December 2020

24th January 2021

4

January 2021

24th February 2021

5

February 2021

24th March 2021

6

March 2021

24th April 2021

SOURCE : GST NOTIFICATIONS DATED 15.10.2020

Disclaimer : TAXGyaAan 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.

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