GST Alert: Due dates for filing GST Returns of October onwards, notified

Due dates of filing of GST Returns GSTR-1 and GSTR-3B for the period October, 2020 to March,2021 have been notified vide Notification No. 74/2020 – Central Tax , Notification No. 75/2020 – Central Tax and Notification No. 76/2020 – Central Tax, all dated 15-10-2020.

The due dates of filing the GST Returns as fixed by said Notifications is summarized below for ready reference of our readers:

1. Due date of filing of GSTR-1 (October, 2020 to March, 2021)

a) Registered persons having aggregate turnover of up to Rs 1.5 crore in the preceding FY or the current FY (Notification No. 74/2020 – Central Tax dated 15-10-2020).

b) Registered persons having aggregate turnover of more than Rs 1.5 crore in the preceding FY or the current FY (Notification No. 75/2020 – Central Tax dated 15-10-2020).

2. Due date of filing of GSTR-3B (October, 2020 to March, 2021)

a. Registered persons having aggregate turnover of more than Rs 1.5 crore in the preceding FY (Notification No. 76/2020 – Central Tax dated 15-10-2020).

b. Registered persons having principal place of business in Group A* States with aggregate turnover of upto Rs 1.5 crore in the preceding FY (Notification No. 76/2020 – Central Tax dated 15-10-2020).

c. Registered persons having principal place of business in Group B* States with aggregate turnover of upto Rs 1.5 crore in the preceding FY (Notification No. 76/2020 – Central Tax dated 15-10-2020).

*Group A: Chhattisgarh, Madhya Pradesh, Gujarat, Daman and Diu Dadra and Nagar Haveli, Maharashtra, Karnataka, Goa ,Lakshadweep, Kerala ,Tamil Nadu, Puducherry, Andaman & Nicobar island, Telangana Andhra Pradesh.

**Group B: Jammu and Kashmir, Ladakh, Himachal Pradesh, Punjab, Chandigarh, Haryana, Delhi Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Uttarakhand

For ready reference of our readers all the three Notifications are as under:

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Frah Saeed

Frah Saeed is a law graduate specializing in the core field of indirect taxes and is the Co-founder of taxwallah.com. She has authored many publications on GST and is into full-time consultancy on GST to big corporates. She as a part of taxwallah.com heads a team comprising of Chartered Accountants and Advocates and plays a key role in our mission to disseminate GST knowledge to all.