30th September,2019
Apart from the routine returns that are required to be filed under GST law , the month of September is important as the taxpayers / their auditors need to file their GST annual return / Audit Report & Reconciliation Statement for the financial year 2018-19 in this month. However it is expected that the date of filing of annual return , Audit Report & Reconciliation Statement would be extended , though as tax payers / Auditors we should be ready to make the necessary filings within the month of September itself.
Further in the month of September, the GSTR-3B of the months May to July,2020 for tax payers having aggregate turnover upto Rs 5 Crore is also required to be filed in order to avail benefit of full waiver of late fee and interest offered by Govt. as a result of COVID-19 pandemic.
For ready reference of our readers we have tabulated the GST Compliance calender for the month of September,2020 as below:
GST Compliance Calender:
| GST Compliance | Period / Months | Due date |
| Payment of TDS and filing of GSTR – 7 (monthly TDS Return) by tax deductors. | August,2020 | 10th September,2020 |
| Payment of TCS and filing of GSTR – 8 (monthly TCS Return) by E-commerce operator liable to TCS. | August,2020 | 10th September,2020 |
| Filing of GSTR-1 (Statement of outward supplies) Taxpayers having an aggregate turnover of > Rs 1.50 Cr) or opted to file Monthly Return | August,2020 | 11th September,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 financial year. (Notification No. 52/2020-CT dated 24.06.2020) Refer Note 1 below | May, June and July,2020 | 12th, 23rd and 27th September,2020 (respectively) |
| Filing of GSTR-6 monthly return by Input Service Distributor. | August,2020 | 13th September,2020 |
| Payment of tax and filing of GSTR-3B for taxpayers in Group B having an aggregate turnover upto Rs 5 Cr.) in the preceding financial year. (Notification No. 52/2020-CT dated 24.06.2020) Refer Note 1 below | May, June and July,2020 | 15th, 25th and 29th September,2020 (respectively) |
| Filing of GSTR – 5 monthly return by Non Resident taxable person | August,2020 | 20th September,2020 |
| Filing of GSTR – 5A monthly return in respect of OIDAR Service. | August,2020 | 20th September,2020 |
| Payment of tax and filing of GSTR-3B for taxpayers having an aggregate turnover > Rs 5 Cr) in the preceding financial year | August,2020 | 20th September,2020 |
| Filing of GSTR 9 (Annual Return) for taxpayers having an aggregate turnover of >Rs. 2 Crores or opted to file Annual Return. | F.Y. 2018-2019 | 30th September,2020 |
| Filing of GSTR-9C Reconciliation Statement/ Audit Report for taxpayers having aggregate turnover > Rs. 5 crore. | F.Y. 2018-2019 | 30th September,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 financial year. (Notification No. 54/2020-CT dated 24.06.2020) | August,2020 | 1st October,2020 |
| Payment of tax and filing of GSTR-3B for taxpayers in Group B having an aggregate turnover upto Rs 5 Cr. ) in the preceding financial year (Notification No. 54/2020-CT dated 24.06.2020) | August,2020 | 3rd October,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
Note 1: Position of levy of late fee and interest on GSTR-3B
* Waiver of late fee if GSTR-3B filed by above dates, as per Notification No. 52/2020- Central Tax dated 24.06.2020. If not filed but is filed by 30.09.2020, late fee capped at Rs 500/- (Rs 250 each for CGST and SGST) per return shall be payable. However, zero late fee will be charged in case of NIL GSTR 3B provided same is filed by 30.09.2020. (Notification No. 57/2020- Central Tax dated 30.06.2020).
In case GSTR-3B is not filed by 30.09.2020 normal late fee i.e. (Rs 10/- per day (CGST + SGST) for Nil return and otherwise Rs 50 per day subject to maximum of Rs 10,000/- ) will have to be paid from the due date as given in table above.
As per Notification No. 51/2020-Central Tax dated 24.06.2020 interest on delayed deposition of GST will be completely waived (NIL) if GSTR-3B is filed by above dates. In case GSTR-3B is not filed till these dates, reduced interest @ 9% will be payable for the period after expiry of waiver due date till date of filing, provided GSTR-3B is filed by 30.09.2020.
In case GSTR-3B is not filed by 30-09-2020, interest @ 18% will be applicable for the period of delay after 30-09-2020 and reduced interest as above will apply for period till 30-09-2020.
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