GST Due Date Extension- Know the updated GST returns due dates

Under the current scenario of COVID-19, GST due dates have been extending from time to time, for which the government has issued the respective notification. Here in this post, we are providing you the updated GST due dates for 2020 as well as its notification. These all are as per the GST Due Date Extension Notification issued by the government.

GST Due Date Extension Notification 2020

Here, we have mentioned all the GST return due dates along with their respective associated GST forms e.g. GSTR 1, GSTR 3B, GSTR 4, GSTR 5, GSTR 6, GSTR 7. GSTR 8, GSTR 9, GSTR 9A, GSTR 9C, etc.

GSTR 3B Due Dates

GST Due Date for GSTR 3B- Turnover below Rs. 5 Crore

MonthRevised Due Date (Group “A” State)*Revised Due Date (Group “B” State)**
April 202006 July 202009 July 2020
May 202012 September 202015 September 2020
June 202023 September 202025 September 2020
July 202027 September 202029 September 2020
August 202001 October 202003 October 2020
September 202022 October 202024 October 2020
October 202022 November 202024 November 2020

GST Due Date Extension Notification for Form GSTR 3B and waiver of late fees for delay in furnishing form GSTR 3B

GST Due Date for GSTR 3B- Turnover above Rs. 5 Crore

MonthRevised Due Date
April 202024 June 2020
May 202027 June 2020
June 202020 July 2020
July 202020 August 2020
August 202020 September 2020
September 202020 October 2020
October 202020 November 2020

* Group A- Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman, and Nicobar Islands, Lakshadweep.

**Group B- Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi.

Must Read- Difference between GSTR 4 and GSTR 9A- Composition dealer

GSTR 1 Due Dates

Due date for GSTR 1 (Monthly filing)

MonthRevised Due Date
April 202024 July 2020
May 202028 July 2020
June 202005 August 2020
July 202011 August 2020
August 202011 September 2020
September 202011 October 2020
October 202011 November 2020

Due date for GSTR 1 (Quarterly filing)

QuarterRevised Due Date
April – June 202003 August 2020
July – September 202031 October 2020
October – December 202013 January 2021

GST Due Date Extension Notification for Form GSTR 1 (Quarterly Filing) 3rd Quarter

GST Return Due Date for Composition Taxpayers

GST CMP-08 Due Date

Form No. ParticularsDue Date
GST CMP-081st Quarter- April 2020 to June 202018.07.2020
GST CMP-082nd Quarter- July 2020 to September 202018.10.2020
GST CMP-083rd Quarter- October 2020 to December 202018.01.2021

Also, Read- GSTR 4 Annual Return- Meaning and its Applicability for Composition Taxpayers

GSTR 4 Due Date

Form No. ParticularsDue Date
GSTR 4Annual Return for 2019-2031.10.2020 (Extended)

GST Due Date Extension Notification For GSTR 4 Composition Taxpayers

GST Return Due Date for Non-Resident Foreign Taxpayers

GSTR 5 Due Date Monthly Filing

MonthRevised Due Date
April 2020 to July 202031 August 2020
August 202020 September 2020
September 202020 October 2020
October 202020 November 2020

GSTR 5A Due Date Monthly Filing (OIDAR)

MonthRevised Due Date
April 2020 to July 202031 August 2020
August 202020 September 2020
September 202020 October 2020
October 202020 November 2020

GST Return Due Date for Input Service Distributors (ISD)

GSTR 6 Due Date

MonthRevised Due Date
April 2020 to July 202031 August 2020
August 202013 September 2020
September 202013 October 2020
October 202013 November 2020

GST Return Due Date for Tax Deducted at Source to be filed by Tax Deductor

GSTR 7 Due Date

MonthRevised Due Date
April 2020 to July 202031 August 2020
August 202010 September 2020
September 202010 October 2020
October 202010 November 2020

GST Return Due Date for E-Commerce Operator registered under GST liable to TCS

GSTR 8 Due Date

MonthRevised Due Date
April 2020 to July 202031 August 2020
August 202010 September 2020
September 202010 October 2020
October 202010 November 2020

Must Read- What is GST Input Tax credit -ITC with example and rules

Annual Return Due Date

Here is the due date of GST Annual Return 9, 9A and 9C for the financial year 2018-19

GST Form No. Particulars of FormRevised Due Date
GSTR 9Taxpayers having an aggregate turnover of more than Rs. 2 Crore or opted to file Annual Return31st December 2020
GSTR 9AAnnual Return31st December 2020
GSTR 9CReconciliation Statement/Audit Report for taxpayers having a turnover of more than Rs. 5 Crore31st December 2020

GST Due Date Extension Notification For GSTR Form 9 and 9C for Financial Year 2018-19

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Disclaimer: The information contained in the above article are solely for informational purpose after exercising due care. However, it does not constitute professional advice or a formal recommendation. The author does not own any responsibility for any loss or damage caused to any person, directly or indirectly, for any action taken on the basis of the above article.

Feedback/Suggestion- Hope you all find it useful, please give your valuable feedback & let us know if there is an error. Thanks in Advance

Compiled by- CA Chirag Agarwal (Practicing Chartered Accountants)

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