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 Compliance | Period / Months | Due 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) | August | 1st 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) | August | 3rd October |
Payment of TDS and filing of GSTR – 7 (monthly TDS Return) by tax deductors. | September | 10th October |
Payment of TCS and filing of GSTR – 8 (monthly TCS Return) by E-commerce operator liable to TCS. | September | 10th 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 | September | 11th October |
Filing of GSTR-6 monthly return by Input Service Distributor. | September | 13th October |
Filing of GSTR – 5 monthly return by Non Resident taxable person | September | 20th October |
Filing of GSTR – 5A monthly return in respect of OIDAR Service. | September | 20th October |
Payment of tax and filing of GSTR-3B for taxpayers having an aggregate turnover > Rs 5 Cr in the preceding FY. | September | 20th 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. | September | 22nd 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. | September | 24th October |
Filing of GSTR-1 (Statement of outward supplies) Taxpayers having an aggregate turnover of upto Rs 1.50 Cr) | July to Sept | 31st October |
Filing of GSTR-4 by composition suppliers (Notification No. 67/2020-CT dated 21.09.2020) | 2017-18 & 2018-19 | 31st 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. 2018-2019 | 31st 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. 2018-2019 | 31st 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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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.