GST Due Dates November 2020: Types and forms of GST Return with their Due Dates. get updates for Tax returns and their due date for filing under the GST Law. After Applicability of GST in India all dealers are require to follow various compliances. Here we provide GST Due Dates in Table Format for various GST Compliances like – GST Return Due Dates, GST Payment Due Dates, GST Registration Due Dates, GST TDS Due Dates, GST TCS Due Dates, GST Monthly Return Due Date, GST Final Return Due Date, GST Quarterly Return Due Date, GST Composition Scheme Return Due Date etc….Check Goods and Service Tax Due Dates from below…
The present system of indirect taxation has multiplicity of taxes levied by the Centre and State. This has led to a complex and conflicting principles in indirect tax structure, adding to the multiple compliance and administrative costs. There is no uniformity in tax rates and structure across States. There is cascading of taxes due to ‘tax on tax’. There are too many restrictions on seamless credit available, i.e., credit of excise duty and service tax paid at the stage of manufacture is not available to the traders while paying the State level sales tax or VAT, and vice-versa. Further, no credit of State taxes paid in one State can be availed in other States. (CST)
GST Due Dates November 2020
Due Date for GSTR-3B
| State | Turnover in Preceding F.Y | Month | Due Date |
| For All State | Turnover is more than Rs. 5 Crore | October, 2020 | 20th Nov, 2020 |
| Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, TamilNadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands,Lakshadweep | Turnover is upto Rs. 5 Crore | October, 2020 | 22nd Nov, 2020 |
| 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 | Turnover is upto Rs. 5 Crore | October, 2020 | 24th Nov, 2020 |
GSTR-1 Due Dates
| Form | For the month of | Date |
| GSTR-1 | October (Monthly) | 11th November, 2020 |
Composition Scheme Due Dates
| Form | For the month of | Date |
| CMP – 08 | Return for Composite Supplier for Oct to Dec, 2020 | 18th January , 2021 |
Others Returns Due Dates
| Form | For the month of | Date |
| GSRT – 5 & 5A | Filed by Non-resident taxable person and OIDAR respectively( For October, 2020) | 20th November, 2020 |
| GSTR – 6 | For input Services Distributor who are required to furnish details of invoice on which credit has been received ( For October, 2020) | 13th November, 2020 |
| GSTR – 7 | Filed by person required to deduct TDS under GST (For October, 2020) | 10th November, 2020 |
| GSTR – 8 | E-commerce operator who are required to deduct TDS( For October, 2020) | 10th November, 2020 |
| GSRT–9/9A | Annual Return | 31st December, 2020 |
| GSTR – 9C | Reconciliation Statement & Certificate | 31st December, 2020 |
GSTR 1 Due Dates
The special procedure or extension of the time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 and sub-section (1) of section 39 of the Act, for the months of July, 2017 to March, 2018 shall be subsequently notified in the Official Gazette.
(b) Turnover exceeding Rs. 1.50 Crores or opted to file monthly Return:
iii. The extension of the time limit for furnishing the details or return, as the case may be, under subsection (2) of section 38 and sub-section (1) of section 39 of the Act, for the months of July, 2017 to March, 2018 shall be subsequently notified in the Official Gazette.
GST Return Due Dates
| Return | Particulars | Due date |
|---|---|---|
| GSTR 1 | Furnishing details of outward supplies | 10th of succeeding tax period |
| GSTR-1A (auto- drafted) | Communication to supplier of goods and services for any addition/deletion/modification made by the recipient in GSTR-2 | Accept or reject before 17th of the succeeding tax period |
| GSTR 2 | Furnishing details of inward supplies | Before 15th of succeeding period |
| GSTR-2A (auto- drafted) | Part A: Communication to receiver of goods and services in respect of goods and services procured by it and uploaded by the supplier. Part B: Communication to the receiver of credit in case of distribution of credit by Input Service Distributor in Form GSTR-6
Part C: Communication of details of tax deducted at source from the payments to the receiver based on Form GSTR-7 of the deductor. Part D: Communication of details of tax collected at source on payments received by the supplier from the e-commerce operator, based on Form GSTR-8 | |
| GSTR 3 | Monthly return after finalization of outward supplies and inward supplies | 20th of succeeding tax period |
| GSTR-3A | Notice sent to registered taxable persons when a particular return is not filed for a tax period | |
| GSTR 4 | Return to be furnished by a registered taxable person under composition scheme | 18th of the month succeeding the quarter |
| GSTR-4 A | Communication to the person registered under composition scheme in respect of inward supplies procured by it and uploaded by the supplier | |
| GSTR 5 | Return to be furnished by non-resident taxable person | 20th of succeeding tax period |
| GSTR 6 | Return to be furnished by Input Service Distributor | 13th of succeeding tax period |
| GSTR-6A | Communication to Input Service Distributor in respect of inward supplies procured by it and uploaded by the supplier | |
| GSTR 7 | Return to be furnished by persons liable to deduct tax at source under Section 46 of the GST Act | 10th of succeeding tax period |
| GSTR-7A | Certificate to be issued to the recipient by the person deducting tax at source | Within 5 days of remitting the amount deducted |
| GSTR-8 | Return to be furnished by persons liable to collect tax at source under Section 56 of the GST Act | 10th of succeeding tax period |
| GSTR-9 | Annual return | 31st December of subsequent year |
| GSTR-9A | Annual return for composition dealers | 31st December of subsequent year |
| GSTR-9B | Reconciliation statement to be submitted along with Annual Return | 31st December of subsequent year |
| GSTR-10 | Final Return | 3 months from the date of cancellation/order of cancellation, whichever later |
GST Payment Due Dates
Updated Soon
GST TDS Due Dates
Updated Soon
GST TCS Due Dates
Updated Soon
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