In the past we have witnessed deferments in the compliance dates under GST law due to the COVID-19 pandemic. In this regard the date of 31st August,2020 is most critical in view of fact that as per Notification No. 55/2020-CT dated 27.06.2020 barring few provisions, the due date of GST compliance’s which falls during the period 20.03.2020 to 30.08.2020 was extended till 31.08.2020. Further vide Notification No. 59/2020-CT dated 13.07.2020 the due date for filing of GSTR-4 for FY 2019-20 was also extended till 31.08.2020.
For ready reference of our readers the GST compliance’s which are due on 31st August, 2020 is tabulated below. It is suggested that no slippages are there by the tax payers to avoid levy of late fee / penalty and to avoid situation of time barring of refund claims.
| GST Compliance to be completed till 31st August,2020 | Period / Months |
| Filing of GSTR – 4 annual return by a person who has opted for composition levy or availing benefit of Notification No. 02/ 2019- Central Tax (Rate). | FY 2019-20 |
| Filing of GSTR – 5 monthly return by Non Resident taxable person | March to July, 2020 |
| Filing of GSTR – 5A monthly return in respect of OIDAR Service. | March to July, 2020 |
| Filing of GSTR-6 monthly return by Input Service Distributor. | March to July, 2020 |
| Payment of TDS and filing of GSTR – 7 (monthly TDS Return) by tax deductors. | March to July, 2020 |
| Payment of TCS and filing of GSTR – 8 (monthly TCS Return) by E-commerce operator liable to TCS. | March to July, 2020 |
| Filing of ITC 04 on quarterly basis in respect of goods sent / received back to / from job worker quarterly basis. | 4th quarter of FY 2019-20 ( Jan to Mar,2020) & 1st quarter of FY 2020-21 (Apr to June,2020) |
| Filing of GST RFD 11 online application for Letter of Undertaking (LUT) for zero rated supplies without payment of GST. | F.Y 2020-21 |
| Other GST compliances (except few provisions covered in exclusion clause of N.N 55/2020-CT dated 27.06.2020) which falls during the period 20.03.2020 to 30.08.2020 and which has not been made. | – |
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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.
May please refer to your article dated 04.08.20 detailing therein the compliances to be made by 31.08.20 for relating this article