Due Dates of Filing GST Returns
GSTR-1 : Details of outward supplies of taxable goods and/or services affected.
Case I : Quarterly for those having T/O upto Rs. 1.5 crore
For the period Jan-Mar 2020 – 30th June 2020
Case II : Monthly for those are having Turnover more than Rs. 1.5 Crore- For the Period March-May 2020- 30th June 2020
GSTR-3B : summary of outward supplies along with input tax credit is declared and payment of tax is affected by the taxpayer.
Case I : If Annual Turnover of more than Rs. 5 Cr in Previous FY
For Feb-April 2020 – 24th June 2020 and
May 2020 – 27th June 2020
Case II : If Annual Turnover of more than Rs. 1.5 Cr in Previous FY
For Feb-March 2020 – 29th June 2020 and
April 2020 – 30th June 2020
Case III : If Annual Turnover of up to Rs. 1.5 Cr in Previous FY
For Feb 2020 – 30th June 2020,
March 2020 – 3rd July 2020 and
April 2020 – 6th July 2020
Case IV : For Specified States having Annual Turnover Less Than 5 Crore,
State 1 Group:
(Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, TamilNadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep).
For May 2020 – 12th July 2020
State 2 Group :
(Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi).
For May 2020 – 14th July 2020
GSTR- 4 : Return for a taxpayer registered under the composition scheme under section 10 of the CGST Act.
Annual Return on 15th July 2020
CMP-08 : Statement-cum-challan to make a tax payment by a taxpayer registered under the composition scheme under section 10 of the CGST Act.
For the Period Jan-Mar 2020 – 7th July 2020
GSTR- 5 : Return for a non-resident foreign taxable person.
For the Period Feb-Mar 2020 – 30th June 2020
GSTR- 6 : Return for an input service distributor to distribute the eligible input tax credit to its branches.
For the Period March-May 2020 – 30th June 2020
GSTR- 7 : Return for government authorities deducting tax at source (TDS).
GSTR- 8 : Details of supplies effected through e-commerce operators and the amount of tax collected at source by them.
For the Period March-May 2020 – 30th June 2020
GSTR- 9 : Annual return for a normal taxpayer.
GSTR- 9A : Annual return to be filed by a taxpayer registered under the composition levy anytime during the year.
GSTR- 9C : Certified reconciliation statement
For the Financial Year 2018-19 – 30th September 2020
GSTR – 10 : Final return to be filed by a taxpayer whose GST registration is cancelled.
Due Date : Within three months of the date of cancellation or date of cancellation order, whichever is later.
GSTR- 11 : Details of inward supplies to be furnished by a person having UIN and claiming a refund.
Due Date : 28th of the month following the month for which statement is filed.
