Skip to main content

GST Compliance Calendar in Month of November 2020

Image
By

 1)      Due Dates for GSTR-1.

 GSTR-1

 

Periodicity

Period

Due Date

 

Monthly filings

October 2020

11-Nov-20

 

Quarterly filings

October to December, 2020

13-Jan-21

 

2)      Due Dates for GSTR-3B.

 GSTR-3B

 

Turnover

Period

Due Date

 

Above 5 Crores

October 2020

20-Nov-20

 

Below 5 Crores

(State I/ State II)

October 2020

22-Nov-20

24-Nov-20

 


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

October, 2020

20-Nov-20

October, 2020

13-Nov-20

October, 2020

10-Nov-20

GSTR-8

GSTR-9, 9A, 9C (More than 2 Cr.)

Period

Due Date

Period

Due Date

October, 2020

10-Nov-20

F.Y 2018-19

31-Dec-20

 

SOURCE : www.gst.gov.in 

 

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.

Labels:

Comments

Post a Comment

Popular posts from this blog

CONCEPT OF INPUT SERVICE DISTRIBUTOR (ISD)

By
What is Input Service Distributor (ISD)? As per Section 2(61) of CGST Act, “Input Service Distributor” has following characteristics: Ø       It is an office of the supplier of goods or services or both. Ø       It receives tax invoices issued under section 31 towards the receipt of input services. Ø       It issues a prescribed document for the purposes of distributing the credit of central tax, state tax, integrated tax or union territory tax paid on the said services. Ø       Such document is issued to a supplier of taxable goods or services or both having the same Permanent Account Number as that of the said office. Registration Requirement for Input Service Distributor (ISD) Section 24 of the CGST Act (read with Rule 8 of CGST Rules, 2017), requires an office of the supplier which intends to act as Input Service Distributor (ISD), to separately obtain registration as ISD. Returns for Input Service Distributor (ISD)...
8 comments
Read more

CBIC notify the number of HSN digits required on tax invoice under GST

By
Central Board of Indirect Taxes and Customs issued a Notifications No. 78/2020 – Central Tax & 06/2020 – Integrated Tax dated October 15, 2020, to notify the number of HSN digits required on tax invoice. With effect from April 01, 2021, HSN required to be printed on invoice would be as below: S. No. Aggregate Turnover in  preceding F. Y. No. of digits for HSN Code 1 Up to rupees five crores 4 2 more than rupees five crores 6 However, a registered person having aggregate turnover up to five crores rupees in the previous financial year may not mention the number of digits of HSN Code on a tax invoice issued by him under the said rules in respect of supplies made to unregistered persons. SOURCE : CBIC NOTIFICATIONS Disclaimer :  TAXGyaAan is meant purely for the educational purpose of Tax Laws and Regulatory Updates. It will not be treated as professional advice. Thi...
3 comments
Read more

CLARIFICATION ON GSTR 9 (ANNUAL RETURN) & GSTR 9C (RECONCILIATION STATEMENT)

By
CBIC has extended due date of f urnishing of the Annual Return for the FY 2018-19 to 31.10.2020 (Notification No.69/2020-Central Tax dated 30.09.2020) Board has received certain representation that the auto populated GSTR 9 for the year 2018-19 (Tables 4, 5, 6 and 7) also includes the data for FY 2017-18.However, this information for FY 2017-18 has already been furnished by the taxpayers in the annual return (GSTR9) filed for FY 2017-18 and there is no mechanism to show the split of two years (2017-18 & 2018-19) in FORM GSTR-9 for 2018-19. In this regard, it is clarified that   the taxpayers are required to report only the values pertaining to Financial Year 2018-19 and the values pertaining to Financial Year 2017-18 which may have already been reported or adjustedare to be ignored. No adverse view would be taken in cases where there are variations in returns for taxpayers who have already filed their GSTR-9 of Financial Year 2018-19 by including the details of supplie...
2 comments
Read more