The month of November is a festive month, but during our celebrations we need to remember GST compliances that need to be complied by us. It may be noted here that filing of GSTR-9 and GSTR-9C for FY 2018-19 has been extended till 31st December,2020 and the extended due dates for GSTR-1 / 3-B for earlier months had already lapsed in October,2020. Thus technically in November we would be filing GST returns for the tax period of October,2020 only, in case we have duly filed our GST returns for past months.
For ready reference of our readers we have compiled a GST Compliance Calendar for month of November, 2020 wherein due dates of GST returns required to be filed is given. The Calendar is given below:
GST Compliance Calendar / Due dates of GST returns to filed in November,2020:
| GST Compliance | Tax Period | Due date November,2020 |
| Payment of TDS and filing of GSTR – 7 (monthly TDS Return) by tax deductors. | October | 10th November |
| Payment of TCS and filing of GSTR – 8 (monthly TCS Return) by E-commerce operator liable to TCS. | October | 10th November |
| Filing of GSTR-1 (Statement of outward supplies) Taxpayers having an aggregate turnover of > Rs 1.50 Cr (in preceding FY or current FY) (As per Notification No. 75/2020 – Central Tax dated 15-10-2020). | October | 11th November |
| Filing of GSTR-6 monthly return by Input Service Distributor. | October | 13th November |
| Filing of GSTR – 5 monthly return by Non Resident taxable person | October | 20th November |
| Filing of GSTR – 5A monthly return in respect of OIDAR Service. | October | 20th November |
| Payment of tax and filing of GSTR-3B for taxpayers having an aggregate turnover > Rs 5 Cr in the preceding FY. (As per Notification No. 76/2020 – Central Tax dated 15-10-2020). | October | 20th November |
| Payment of tax and filing of GSTR-3B for taxpayers in Group A* having an aggregate turnover upto Rs 5 Cr.) in the preceding FY. (As per Notification No. 76/2020 – Central Tax dated 15-10-2020). | October | 22nd November |
| Payment of tax and filing of GSTR-3B for taxpayers in Group B* having an aggregate turnover upto Rs 5 Cr. ) in the preceding FY. (As per Notification No. 76/2020 – Central Tax dated 15-10-2020). | October | 24th November |
*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
***
[rainbow]Don’t miss the next GST Update / Article / Judicial pronouncement[/rainbow]
Subscribe to our newsletter from FREE to stay updated on GST Law
Resolve your GST queries from national level experts on GST free of cost.
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.
