NEW GSTR DUE DATES AND EXTENSION OF GSTR ANNUAL RETURN-NOTIFICATION DATED 23.03.2020

GSTR 3B – New due dates from April 2020 to September 2020 (Monthly Return):

In CGST Rules, 2017; CBIC direct return in FORM GSTR-3B along with due dates of furnishing the said form for April, 2020 to September, 2020 electronically through the common portal:

1. If Turnover > 5 Crore: Due date of GSTR 3B - 20th every month)
2. If Turnover < 5 Crore (in two portions)- In previous F.Y. whose registered business is in the States of:

15 States/UT’s: due date is *22nd (every month) (month succeeding such month) (States:- Karnataka, Chhattisgarh, MP, Gujarat, Daman and Diu, Dadra and Nagar Haveli, Maharashtra, Goa, Lakshadweep, Kerala, TN, Puducherry, Andaman and Nicobar Islands, Telangana and Andhra Pradesh).

22 States/UT’s:  due date is *24th (every month) (month succeeding such month) (States:- Laddakh, J&K, Chandigarh, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya,  Uttarakhand, Haryana, Delhi, Rajasthan, UP, Odisha, Assam, West Bengal, Himachal Pradesh, Punjab, Jharkhand and Bihar too)

Imbursement of taxes for release of tax liability as per Form GSTR-3B.

    - day of the month succeeding such month.

Subject to the provisions of Section 49 of the said Act, every registered individual who is required to furnish the return in FORM GSTR-3B discharge his liability by debiting the electronic credit ledger or as the case may be towards tax as well as liability towards interest, fees, penalty or any other amount payable under the said Act by debit the electronic cash ledger sooner than the last date.

GSTR 1 – New due dates from April 2020 to September 2020

a)  For registered persons- having cumulative earnings up to 1.5 crore rupees in the foregoing financial year or the present financial year. Filing date of GSTR-1, 11th day of the month following such month. (Due dates got    extended for furnishing the details of outward supplies in Form GSTR-1).

b)  For registered persons- having cumulative earnings up to 1.5 crore rupees in the foregoing financial year or the present financial year.

-Quarter for which details are furnished in FORM GSTR-1:

April, 2020 to June, 2020

July, 2020 to September, 2020

-Time period for furnishing details in FORM GSTR-1

31st July, 2020

31st October, 2020

The above category registered persons who shall follow the special procedure to file the details of outward supply of goods or services or both. 

FORM GSTR-1 for registered persons in State of Jammu and Kashmir

Due date extended for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir for furnishing for the quarter July-September, 2019 till 24th March, 2020. It shall file the details of goods or services or both outward supplies.

FORM GSTR-7 for registered persons in State of Jammu and Kashmir

For furnishing the form GSTR-7, maturity date extended for those taxpayers whose principal place of business is in the previous State of Jammu and Kashmir, for the July, 2019 to October, 2019 and from November, 2019 to February, 2020.

Return by a registered person, required to deduct tax at source in FORM GSTR-7, for the months of July, 2019 to October, 2019, shall file electronically through the common portal, on or before the 24th March, 2020.

Return by a registered person, required to deduct tax at source in FORM GSTR-7 for the months of November, 2019 to February, 2020, on or before the 24th day of March, 2020 whose principal place of business is in the Union territory of Jammu and Kashmir or Ladakh shall file electronically through the common portal.

For GSTR Annual Return- maturity date stretched till 30.06.2020

It has been specified that the Commissioner extends the time limit for furnishing the annual return electronically for the financial year 2018-2019 till 30th June, 2020.

Note: From July 2017 till March 2020, a monthly self-declaration i.e., GSTR-3B has to be furnished by a registered trader. GSTR-3B return together with NIL returns needs to be filed by each individual who has register for GST.

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