GST Compliance Calendar for October, 2020

GST returns due dates

As we know some of the GST Compliances required to be done earlier like filing of GSTR-9 and GSTR-9C, have been spilled over to October,2020, due to extension given by Government. Thus in the month of October, 2020 apart from the normal compliances whose due dates fall in this month we also need to complete spill over tasks as well.

For ready reference of our readers we have compiled a GST Compliance Calendar for month of October, 2020 which is given below:

GST Compliance Calender:

GST CompliancePeriod / MonthsDue date
October,2020
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.
(Notification No. 54/2020-CT dated 24.06.2020)
August1st October
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.
(Notification No. 54/2020-CT dated 24.06.2020)
August3rd October
Payment of TDS and filing of GSTR – 7 (monthly TDS Return) by tax deductors.
September10th October
Payment of TCS and filing of GSTR – 8 (monthly TCS Return) by E-commerce operator liable to TCS.
September10th October
Filing of GSTR-1 (Statement of outward supplies)
Taxpayers having an aggregate turnover of > Rs 1.50 Cr
or opted to file Monthly Return
September11th October
Filing of GSTR-6 monthly return by Input Service
Distributor.
September13th October
Filing of GSTR – 5 monthly return by Non Resident taxable person
September20th October
Filing of GSTR – 5A monthly return in respect of OIDAR Service.
September20th October
Payment of tax and filing of GSTR-3B for taxpayers having an aggregate turnover > Rs 5 Cr in the preceding FY.
September20th October
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.
September22nd October
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.
September24th October
Filing of GSTR-1 (Statement of outward supplies)
Taxpayers having an aggregate turnover of upto Rs 1.50 Cr) 
July to Sept31st October
Filing of GSTR-4 by composition suppliers
(Notification No. 67/2020-CT dated 21.09.2020)
2017-18 & 2018-1931st October*
Filing of GSTR 9 (Annual Return) for taxpayers having an aggregate turnover of >Rs. 2 Crores or opted to file Annual Return.
(Notification No. 69/2020-CT dated 30.09.2020)
F.Y. 2018-201931st October
Filing of GSTR-9C Reconciliation Statement/ Audit Report for taxpayers having aggregate turnover > Rs. 5 crore.
(Notification No. 69/2020-CT dated 30.09.2020)
F.Y. 2018-201931st October

**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

* As per Notification No. 67/2020-Central Tax dated 21.09.2020, GSTR-4 for 2017-18 & 2018-19 can be filed, if not yet filed, between 22.09.2020 to 31.10.2020 with full waiver of late fee in case of NIL return and late fee of Rs 500/- per return (Rs 250/ for CGST and Rs 250/- for SGST) in other cases.

***

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