Recent amendments in GST return filing due dates

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Recent amendments in GST return filing due dates

The Central Board of Indirect Taxes and Customs, via various notifications issued on 15th 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 15th 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 15th 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 15th 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 15th 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.

Post by poonamgandhi

CA Poonam Gandhi is a Chartered Accountant and a Lawyer. With a wide practice experience and deep understanding of different laws and taxes, she has been an independent professional writer in the field of taxation, finance and laws.