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-

1. Amendments relating to due dates of Form GSTR-1;
2. Amendments relating to due dates of Form GSTR-3B; and
3. 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	Tax period Due dates October 2020 20th November 2020 November 2020 20th December 2020 December 2020 20th January 2021 January 2021 20th February 2021 February 2021 20th March 2021 March 2021 20th April 2021
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- ·        Chhattisgarh ·        Gujarat ·        Maharashtra ·        Madhya Pradesh ·        Goa ·        Karnataka ·        Telangana ·        Tamil Nadu ·        Kerala ·        Andhra Pradesh ·        The union territories of Diu and Daman ·        The union territories of Dadra and Nagar Haveli.	Tax period Due dates October 2020 22nd November 2020 November 2020 22nd December 2020 December 2020 22nd January 2021 January 2021 22nd February 2021 February 2021 22nd March 2021 March 2021 22nd April 2021
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- ·        Punjab ·        Himachal Pradesh ·        Haryana ·        Rajasthan ·        Sikkim ·        Uttar Pradesh ·        Nagaland ·        Manipur ·        Arunachal Pradesh ·        Mizoram ·        Bihar ·        Tripura ·        Assam ·        West Bengal ·        Jharkhand ·        Meghalaya ·        Uttarakhand ·        Odisha ·        Delhi ·        Chandigarh ·        The union territories of Jammu and Kashmir ·        The union territories of Ladakh	Tax period Due dates October 2020 24th November 2020 November 2020 24th December 2020 December 2020 24th January 2021 January 2021 24th February 2021 February 2021 24th March 2021 March 2021 24th April 2021

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’t exceed INR 2 Crores.

GST Amendment Proposed by the UP Government

The Uttar Pradesh cabinet, led by Chief Minister Yogi Adityanath, approved the draft of the Uttar Pradesh Goods and Services Tax (Amendment) Bill 2022. This amendment aims to assist small taxpayers who fail to file tax returns by introducing a settlement mechanism. The proposed changes include extending the registration cancellation window to three months after the relevant financial year concludes. The state government, planning for the bill's passage, targets the monsoon session of the state legislature starting on September 19, 2022. Finance Minister Suresh Khanna outlined the amendments to simplify and rationalize reporting rules, eliminating sections 42, 43, and 43(a) to streamline the Input Tax Credit matching process. Additionally, late fees for filing details of inward supplies will be eliminated through a modification to Section 47 of the Uttar Pradesh Goods and Services Tax (GST) Act.

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Updated on: January 27th, 2024