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
| Month | Revised Due Date (Group “A” State)* | Revised Due Date (Group “B” State)** |
|---|---|---|
| April 2020 | 06 July 2020 | 09 July 2020 |
| May 2020 | 12 September 2020 | 15 September 2020 |
| June 2020 | 23 September 2020 | 25 September 2020 |
| July 2020 | 27 September 2020 | 29 September 2020 |
| August 2020 | 01 October 2020 | 03 October 2020 |
| September 2020 | 22 October 2020 | 24 October 2020 |
| October 2020 | 22 November 2020 | 24 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
| Month | Revised Due Date |
|---|---|
| April 2020 | 24 June 2020 |
| May 2020 | 27 June 2020 |
| June 2020 | 20 July 2020 |
| July 2020 | 20 August 2020 |
| August 2020 | 20 September 2020 |
| September 2020 | 20 October 2020 |
| October 2020 | 20 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)
| Month | Revised Due Date |
|---|---|
| April 2020 | 24 July 2020 |
| May 2020 | 28 July 2020 |
| June 2020 | 05 August 2020 |
| July 2020 | 11 August 2020 |
| August 2020 | 11 September 2020 |
| September 2020 | 11 October 2020 |
| October 2020 | 11 November 2020 |
Due date for GSTR 1 (Quarterly filing)
| Quarter | Revised Due Date |
|---|---|
| April – June 2020 | 03 August 2020 |
| July – September 2020 | 31 October 2020 |
| October – December 2020 | 13 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. | Particulars | Due Date |
|---|---|---|
| GST CMP-08 | 1st Quarter- April 2020 to June 2020 | 18.07.2020 |
| GST CMP-08 | 2nd Quarter- July 2020 to September 2020 | 18.10.2020 |
| GST CMP-08 | 3rd Quarter- October 2020 to December 2020 | 18.01.2021 |
Also, Read- GSTR 4 Annual Return- Meaning and its Applicability for Composition Taxpayers
GSTR 4 Due Date
| Form No. | Particulars | Due Date |
|---|---|---|
| GSTR 4 | Annual Return for 2019-20 | 31.10.2020 (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
| Month | Revised Due Date |
|---|---|
| April 2020 to July 2020 | 31 August 2020 |
| August 2020 | 20 September 2020 |
| September 2020 | 20 October 2020 |
| October 2020 | 20 November 2020 |
GSTR 5A Due Date Monthly Filing (OIDAR)
| Month | Revised Due Date |
|---|---|
| April 2020 to July 2020 | 31 August 2020 |
| August 2020 | 20 September 2020 |
| September 2020 | 20 October 2020 |
| October 2020 | 20 November 2020 |
GST Return Due Date for Input Service Distributors (ISD)
GSTR 6 Due Date
| Month | Revised Due Date |
|---|---|
| April 2020 to July 2020 | 31 August 2020 |
| August 2020 | 13 September 2020 |
| September 2020 | 13 October 2020 |
| October 2020 | 13 November 2020 |
GST Return Due Date for Tax Deducted at Source to be filed by Tax Deductor
GSTR 7 Due Date
| Month | Revised Due Date |
|---|---|
| April 2020 to July 2020 | 31 August 2020 |
| August 2020 | 10 September 2020 |
| September 2020 | 10 October 2020 |
| October 2020 | 10 November 2020 |
GST Return Due Date for E-Commerce Operator registered under GST liable to TCS
GSTR 8 Due Date
| Month | Revised Due Date |
|---|---|
| April 2020 to July 2020 | 31 August 2020 |
| August 2020 | 10 September 2020 |
| September 2020 | 10 October 2020 |
| October 2020 | 10 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 Form | Revised Due Date |
|---|---|---|
| GSTR 9 | Taxpayers having an aggregate turnover of more than Rs. 2 Crore or opted to file Annual Return | 31st December 2020 |
| GSTR 9A | Annual Return | 31st December 2020 |
| GSTR 9C | Reconciliation Statement/Audit Report for taxpayers having a turnover of more than Rs. 5 Crore | 31st 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.
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Compiled by- CA Chirag Agarwal (Practicing Chartered Accountants)