2020-02-11 09:21:38GST CenterEnglishThis article lays out the GST Calendar that would enable the taxpayers to remember important dates for return filing under GST.https://quickbooks.intuit.com/in/resources/in_qrc/uploads/2020/02/GST-Calendar-Important-Dates-for-Return-Filing-Under-GST.jpghttps://quickbooks.intuit.com/in/resources/gst-center/gst-calendar/GST Calendar 2019 -2020: Important Dates for Return Filing Under GST

GST Calendar 2019 -2020: Important Dates for Return Filing Under GST

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The taxpayers are required to file various returns depending upon their type of registration under GST. Such returns must be filed on time in order to avoid interest or penalties being charged by the tax authorities for the period by which they are delayed.

GST calendar would enable the taxpayers to remember important dates for return filing under GST and enable them to never miss their tax deadlines.

For instance, the normal taxpayers are required to file monthly returns in form GSTR – 1 (a form for outward supplies) and form GSTR – 3B (a summary of inward and outward supplies). This is, however, likely to change with the coming of the new return system under GST.

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Likewise, taxpayers registered under composition scheme earlier were required to file quarterly return under composition scheme in form GSTR – 4. Since it was a cumbersome task to file seven pager quarterly return in GSTR – 4, the government provided relief to the composition dealers.

CBIC notified that composition scheme taxpayers would now pay GST on a quarterly basis in a simplified form GST CMP-08. The tax in GST CMP-08 would be paid on self assessed basis. However, form GSTR – 4 would be filed annually by April 30th for previous financial year ending March 31.

Following is the GST Calendar, containing important dates to undertake your GST tax filing in time.[/vc_column_text]

GSTR-1

GST Calendar 2019

Notification No.ParticularsTax PeriodGST Due Date
Notification No. 76/2019 – Central TaxGST Due date to file GSTR-1 for the month of November, 2019 has been extended for taxpayers whose principal place of business is in the State of Assam, Manipur or Tripura and have aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year.November, 201931st December, 2019
Notification No. 64/2019 – Central TaxGST Due date to file GSTR-1 for the month of October, 2019 has been extended for taxpayers whose principal place of business is in the State of Jammu and Kashmir and have aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year.October, 201920th December, 2019
Notification No. 63/2019 – Central TaxGST Due date to file GSTR-1 for the months of July, 2019 to September, 2019 has been extended for taxpayers whose principal place of business is in the State of Jammu and Kashmir and have aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year.July 2019 to September 201920th December, 2019
Notification No. 58/2019 – Central TaxGST Due date to file GSTR-1 for the month of October, 2019 has been extended for taxpayers whose principal place of business is in the State of Jammu and Kashmir and have aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year.October, 201930th November, 2019
Notification No. 57/2019 – Central TaxGST Due date to file GSTR-1 for the months of July, 2019 to September 2019 has been extended for taxpayers whose principal place of business is in the State of Jammu and Kashmir and have aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year.July, 2019 to September 201930th November, 2019
Notification No. 53/2019 – Central TaxGST Due date to file GSTR-1 for the months of July 2019 to September 2019 has been extended for taxpayers whose principal place of business is in the State of Jammu and Kashmir and have an aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year.July 2019 to September 201915th November, 2019
Notification No. 52/2019 – Central TaxGST Due date to file GSTR-1 for the months of July 2019 to September 2019 has been extended for taxpayers whose principal place of business is in the State of Jammu and Kashmir and have an aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year.July 2019 to September 201930th November, 2019
Notification No. 46/2019 – Central TaxTime limit for filing outward supplies in form GSTR – 1 by registered persons having aggregate turnover of more than Rs. 1.5 crore in the previous financial year or current financial year for each of the months from October, 2019 to March, 2020 has been extended.From October, 2019 to March, 2020Till 11th day of the month succeeding such month
Notification No. 45/2019 – Central TaxTime limit for filing outward supplies in form GSTR – 1 by registered persons having aggregate turnover of up to Rs. 1.5 crore in the previous financial year or current financial year for each of the quarters from October, 2019 to December, 2020 and January, 2020 to March, 2020 has been extended.October, 2019 to December, 2020

January, 2020 to March, 2020

31st January, 2020

30th April, 2020

Notification No. 28/2019 – Central TaxGST Due date for filing outward supplies in form GSTR – 1 for registered taxpayers having aggregate annual turnover of more than Rs. 1.50 crores in previous or current financial year has been extendedFor each of the months from July, 2019 to September, 2019Till 11th of the month succeeding the month for which tax is due
Notification No. 27/2019 – Central TaxSpecifying the  GST due date for filing outward supplies in form GSTR – 1 for registered taxpayers having aggregate annual turnover of up to Rs. 1.50 crores in previous or current financial yearJuly – September, 2019 quarter31st October, 2019
Notification No. 23/2019 – Central TaxGST Due date for filing outward supplies in form GSTR – 1 for registered persons whose principal place of business is in the districts namely Angul, Balasore, Bhadrak , Cuttack , Dhenkanal , Ganjam, Jagatsinghpur, Jajpur, Kendrapara, Keonjhar, Khordha, Mayurbhanj, Nayagarh and Puri in the State of Odisha would be done electronically via common portalFor April, 2019On or before 10th June, 2019

GSTR-3B

GST Calendar 2019

Notification No.ParticularsTax PeriodGST Due Date
Notification No. 77/2019 – Central TaxDue date to file GSTR-3B for the month of November, 2019 has been extended for taxpayers whose principal place of business is in the State of Assam, Manipur or Tripura.November, 201931st December, 2019
Notification No. 73/2019 – Central TaxDue date to file GSTR-3B for the month of November, 2019 has been extendedNovember, 201923rd December, 2019
Notification No. 67/2019 – Central TaxDue date to file GSTR-3B for the month of October, 2019 has been extended for taxpayers whose principal place of business is in the State of Jammu and KashmirOctober, 201920th December, 2019
Notification No. 66/2019 – Central TaxDue date to file GSTR-3B for the months of July to September, 2019 has been extended for taxpayers whose principal place of business is in the State of Jammu and KashmirJuly 2019 to September, 201920th December, 2019
Notification No. 61/2019 – Central TaxDue date to file GSTR-3B for the month of October, 2019 has been extended for taxpayers whose principal place of business is in the State of Jammu and Kashmir.October, 201930th November, 2019
Notification No.60/2019 – Central TaxDue date to file GSTR-3B for the months of July 2019 to September, 2019 has been extended for taxpayers whose principal place of business is in the State of Jammu and Kashmir.July 2019 to September, 201930th November, 2019
Notification No. 54/2019 – Central TaxDue date to file GSTR-3B for the months of July 2019 to September 2019 has been extended for taxpayers whose principal place of business is in the State of Jammu and Kashmir.July 2019 to September 201920th November, 2019
Notification No. 44/2019 – Central TaxThe return in GSTR – 3B for each of the months from October, 2019 to March, 2020 to be furnished electronically on the common portal.From October, 2019 to March, 2020On or before the 20th of the month succeeding such month
Notification No. 37/2019 – Central TaxThe return in GSTR – 3B for the month of July, 2019 to be furnished electronically on the common portal.July, 2019On or before 22nd August, 2019
Notification No. 37/2019 – Central TaxThe return by registered taxpayers in Form GSTR – 3B for the month of July 2019 whose principal place of business is in some of the specific districts (check the notification for districts) of states such as Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha and Uttarakhand, is to be filed electronically on the common portal

Likewise, return by registered taxpayers in form GSTR – 3B and whose principal place of business is in Jammu and Kashmir is to be filed electronically on the common portal.

July, 2019On or before 20th September, 2019
Notification No. 29/2019 – Central TaxSpecifying the due date for filing monthly return by normal taxpayers to be filed in form GSTR – 3B electronically via the common portal.For each of the months from July, 2019 to September, 2019On or before the 20th of the month succeeding the month for which tax is due
Notification No. 24/2019 – Central TaxDue date for filing return in form GSTR – 3B for registered persons whose principal place of business is in the districts namely Angul, Balasore, Bhadrak , Cuttack , Dhenkanal , Ganjam, Jagatsinghpur, Jajpur, Kendrapara, Keonjhar, Khordha, Mayurbhanj, Nayagarh and Puri in the State of Odisha would be done electronically via common portal.For April, 2019On or before 20th June, 2019
Press ReleaseTaxpayers were facing difficulty in filing returns for the month of March 2019 due to some issues with the common portal. Therefore, it was decided to extend the due date for filing return in Form GSTR – 3B for the month of March 2019.From 20th April, 2019 to 23rd April, 2019

GST CMP-08

GST Calendar 2019

Notification No.ParticularsTax PeriodDue Date
Notification No. 50/2019 – Central TaxDue date to furnish the statement containing details of payment of self assessed tax in form GST CMP-08 for the months of July 2019 to September 2019 has been extended. This notification would come into effect from October 18, 2019.For the quarter July, 2019 to September, 2019To 22nd October, 2019
Notification No. 35/2019 – Central TaxDue date for filing Form GST CMP – 08 for quarter April – June 2019 has been extended.April – June 2019 QuarterFrom 31st July, 2019 to 31st August, 2019
Notification No. 34/2019 – Central TaxDue date for filing statement containing details of payment of self assessed tax in form GST CMP – 08 for April – June 2019 quarter has been extended.April – June 2019 quarter31st July, 2019

GSTR-7

GST Calendar 2019

Notification No.ParticularsTax PeriodDue Date
Notification No. 78/2019 – Central TaxDue date to file GSTR-7 for the month of November, 2019 has been extended for taxpayers whose principal place of business is in the State of Assam, Manipur or Tripura.November, 201925th December, 2019
Notification No. 65/2019 – Central TaxDue date to file GSTR-7 for the months of July, 2019 to October,2019 has been extended for taxpayers who are required to deduct tax at source under the provisions of section 51 of CGST Act, 2017July 2019 to October 201920th December, 2019
Notification No. 59/2019 – Central TaxDue date to file GSTR-7 for the months of July 2019 to October 2019 has been extended for taxpayers whose principal place of business is in the State of Jammu and Kashmir and are required to deduct tax at source under the provisions of section 51 of CGST Act, 2017July 2019 to October 201930th November, 2019
Notification No. 55/2019 – Central TaxDue date to file GSTR-7 for the months of July 2019 to September 2019 has been extended for taxpayers whose principal place of business is in the State of Jammu and Kashmir and are required to deduct tax at source under the provisions of section 51 of the CGST Act, 2017July 2019 to September 201915th November, 2019
Notification No. 40/2019 – Central TaxThe return by registered taxpayers, deducting tax at source under section 51 of the Act in form GSTR-7 and whose principal place of business is in some of the specific districts (check the notification for districts) of states such as Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha and Uttarakhand, is to be filed electronically on the common portal.

Likewise, return by registered taxpayers, deducting tax at source under section 51 of the Act in form GSTR-7 and whose principal place of business is in Jammu and Kashmir is to be filed electronically on the common portal

July, 2019On or before the 20th of September, 2019
Notification No. 26/2019 – Central TaxDue date for filing return by registered taxpayer required to deduct tax at source in form GSTR – 7 has been extended.For the months from October 2018 – July, 201931st August, 2019

GSTR-9

Notification No.ParticularsTax PeriodDue Date
Due date for filing Form GSTR-9 (Annual Return) and GSTR – 9C has been decided to be extended.For Financial Year 2017-18To 31st December 2019
Due date for filing Form GSTR-9 (Annual Return) and GSTR – 9C extendedFor Financial Year 2018-19To 31st March 2020
Press ReleaseDue date for filing Annual Return in Form GSTR-9/Form GSTR-9A and Reconciliation Statement in form GSTR – 9C has been extended.For Financial Year 2017-18To 30th November 2019
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Information may be abridged and therefore incomplete. This document/information does not constitute, and should not be considered a substitute for, legal or financial advice. Each financial situation is different, the advice provided is intended to be general. Please contact your financial or legal advisors for information specific to your situation.

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