poonamgandhi
Expert
Published on: Mar 28, 2026
Recent amendments in GST return filing due dates
The Central Board of Indirect Taxes and Customs, via various notifications issued on 15
th October 2020, came up with the following amendments-- Amendments relating to due dates of Form GSTR-1;
- Amendments relating to due dates of Form GSTR-3B; and
- Exemption from the filing of an annual return.
The present article briefly describes the amendments.
Amendments in due dates of GST return filing in Form GSTR-1
Vide notification no. 74/2020- Central Tax dated 15
th October 2020, it has been notified that the registered taxpayer having aggregate turnover up to INR 1.5 Crores should file return in Form GSTR-1 within the following due dates-| Sr. No. | Tax Period (Quarterly) | Due Date |
| 1 | October 2020 to December 2020 | 13th January 2021 |
| 2 | January 2021 to March 2021 | 13th April 2021 |
Further, vide notification no. 75/2020- Central Tax dated 15
th October 2020, the Central Board of Indirect Taxes and Customs notifies the following due dates for filing return in Form GSTR-1 for registered taxpayer having an aggregate turnover more than INR 1.50 Crores-| Sr. No. | Tax Period (Monthly) | Due Date |
| 1 | October 2020 | 11th November 2020 |
| 2 | November 2020 | 11th December 2020 |
| 3 | December 2020 | 11th January 2021 |
| 4 | January 2021 | 11th February 2021 |
| 5 | February 2021 | 11th March 2021 |
| 6 | March 2021 | 11th April 2021 |
Amendments relating to GST return filing due dates of Form GSTR-3B
Notification no. 76/2020-Central Tax dated 15
th October 2020 prescribes the return filing due dates of Form GSTR-3B for different categories of taxpayers for the period October 2020 to March 2021. Following table covers the different categories of taxpayers and corresponding return filing due dates-| Sr. No. | Categories of Taxpayer | Tax period and corresponding due dates | ||||||||||||||
| 1 | A taxpayer having aggregate turnover of more than INR 1.5 Crores |
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| 2 | A taxpayer having aggregate turnover up to INR 1.50 Crores and having principal place of business in any of the following states/ union territories- 路聽聽聽聽聽聽聽 Chhattisgarh 路聽聽聽聽聽聽聽 Gujarat 路聽聽聽聽聽聽聽 Maharashtra 路聽聽聽聽聽聽聽 Madhya Pradesh 路聽聽聽聽聽聽聽 Goa 路聽聽聽聽聽聽聽 Karnataka 路聽聽聽聽聽聽聽 Telangana 路聽聽聽聽聽聽聽 Tamil Nadu 路聽聽聽聽聽聽聽 Kerala 路聽聽聽聽聽聽聽 Andhra Pradesh 路聽聽聽聽聽聽聽 The union territories of Diu and Daman 路聽聽聽聽聽聽聽 The union territories of Dadra and Nagar Haveli. |
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| 3 | A Taxpayer having aggregate turnover up to INR 1.50 Crores and having principal place of business in any of the following states/ union territories- 路聽聽聽聽聽聽聽 Punjab 路聽聽聽聽聽聽聽 Himachal Pradesh 路聽聽聽聽聽聽聽 Haryana 路聽聽聽聽聽聽聽 Rajasthan 路聽聽聽聽聽聽聽 Sikkim 路聽聽聽聽聽聽聽 Uttar Pradesh 路聽聽聽聽聽聽聽 Nagaland 路聽聽聽聽聽聽聽 Manipur 路聽聽聽聽聽聽聽 Arunachal Pradesh 路聽聽聽聽聽聽聽 Mizoram 路聽聽聽聽聽聽聽 Bihar 路聽聽聽聽聽聽聽 Tripura 路聽聽聽聽聽聽聽 Assam 路聽聽聽聽聽聽聽 West Bengal 路聽聽聽聽聽聽聽 Jharkhand 路聽聽聽聽聽聽聽 Meghalaya 路聽聽聽聽聽聽聽 Uttarakhand 路聽聽聽聽聽聽聽 Odisha 路聽聽聽聽聽聽聽 Delhi 路聽聽聽聽聽聽聽 Chandigarh 路聽聽聽聽聽聽聽 The union territories of Jammu and Kashmir 路聽聽聽聽聽聽聽 The union territories of Ladakh |
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Exemption from filing an annual return in Form GSTR-9-
Vide notification no. 77/2020- Central Tax dated 15
th October 2020, an annual return filing in Form GSTR-9 for the Financial Year 2019-2020 is made optional for the taxpayer whose aggregate turnover doesn鈥檛 exceed INR 2 Crores.