The Government releases the GST return forms subtleties that are mandated to be filed according to the due dates under the GST referenced in the attached notification. The submission and uploading process of the returns will be conducted absolutely on the web. We are engraving all the GST return filing due dates here, alongside with their concerned GST forms such as GSTR 1, GSTR 3B, GSTR 4, GSTR 5, GSTR 6, GSTR 7, GSTR 8, GSTR 9, GSTR 9A, GSTR 9C in FY 2017-18, FY 2018-19 and FY 2019-20, etc.
GST Calendar of Return Filing Due Dates in February 2020
The administration declares GST return filing due dates on a regular basis in order to sustain tax assessment in accordance with respective clearance. It is a notable thing that, the government is trying to alert all the taxpayers regarding the due dates of GST return filing that will avoid any punishment/ penalty or interest.
To make things easy for you, we are presenting a calendar consisting of GST due dates for February 2020 here. This is for all the registered taxpayers under indirect tax arrangements to keep them up-to-date and aware of the due time period, so they will get their GST return filing done on or before the due date.
As GSTR 1 and GSTR 3B are to be filed each month, there is a vaster need of getting constant updates/ notification and all the notices regarding the announced due dates on the GST due dates for avoiding any penalty or interest. Additionally, there is GST CMP 08 for the composition scheme dealers, but it will have to be filed every quarter, reducing the need for regular updates on the GST due date calendar.
GSTR 1 Due Dates (T.O. up to INR 1.5 Crore)
| Period (Quarterly) | Last Dates |
|---|---|
| January – March 2020 | 30th April 2020 |
| October – December 2019 | 31st January 2020 |
GST Return 1 Due Date (T.O. More Than INR 1.5 Crore)
| Period (Monthly) | Last Dates |
|---|---|
| February 2020 | 11th March 2020 |
| January 2020 | 11th February 2020 |
| December 2019 | 11th January 2020 |
GSTR 3B Form Filing Due Dates
| Period (Monthly) | Due Dates |
|---|---|
| GSTR 3B | INR 5 Crore or More Annual T.O. in the Previous Year – 20th February 2020 for All States/UTs
Less Than INR 5 Crore Annual T.O. in the Previous Year 22nd February 2020 – Chhattisgarh, Madhya Pradesh, Maharashtra, Gujarat, Daman and Diu, Dadra & Nagar Haveli, Karnataka, Goa, Lakshadweep, Kerala, Tamil Nadu, Puducherry, Andaman, and Nicobar Islands, Telangana and Andhra Pradesh 24th February 2020 – Jammu and Kashmir, Laddakh, Arunachal Pradesh, Punjab, Himachal Pradesh, Chandigarh, Uttarakhand, Haryana, Delhi, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha |
| December 2019 | 20th January 2020 |
GST Return 4 (CMP 08) Quarterly Payment Filing Due Dates for FY 2019-20
| Period (Quarterly) | Due Dates |
|---|---|
| 1st Quarter – April to June 2019 | 31st August 2019 | Due Date Extended in 36th GST Council Meeting |
| 2nd Quarter – July to September 2019 | 22nd October 2019 |
| 3rd Quarter – October to December 2019 | 18th January 2020 |
| 4th Quarter – January to March 2020 | 18th April 2020 |
GST Return 5 (Non-Resident Foreign Taxpayers) Monthly Filing Due Date
| Period (Monthly) | Due Dates |
|---|---|
| January 2020 | 20th February 2020 |
| December 2019 | 20th January 2020 |
GST Return 5A (Non-Resident OIDAR Service Provider) Filing Due Date
| Period (Monthly) | Due Dates |
|---|---|
| January 2020 | 20th February 2020 |
| December 2019 | 20th January 2020 |
GSTR 6 Return Filing Due Dates
| Return Monthly | Due Date |
|---|---|
| January 2020 | 13th February 2020 |
| December 2019 | 13th January 2020 |
GSTR 7 Due Date for TDS Deductor
| Return Monthly | Due Dates |
|---|---|
| February 2020 | 10th March 2020 |
| January 2020 | 10th February 2020 |
GSTR 8 Due Date for TCS Collector
| Return Monthly | Due Date |
|---|---|
| February 2020 | 10th March 2020 |
| January 2020 | 10th February 2020 |
| December 2019 | 10th January 2020 |
Due Date for GST Return 9 Annual Form
| Return Annually | Revised Due Date | |
|---|---|---|
| GSTR 9 (T.O. more than 2 Crore) | Annually (FY 2017-18) | “CBIC – Considering the difficulties being faced by taxpayers in filing GSTR-9 for FY 2017-18 it has been decided to extend the due dates in a staggered manner for different groups of States to 5th and 7th February 2020 as under.
Group 1: Group 1 (5th February 2020): Chandigarh, Delhi, Gujarat, Haryana, Jammu and Kashmir, Ladakh, Punjab, Rajasthan, Tamil Nadu, Uttarakhand. Group 2 (7th February 2020): Andaman and Nicobar Islands, Andhra Pradesh, Arunachal Pradesh, Assam, Bihar, Chhattisgarh, Dadra and Nagar Haveli and Daman and Diu, Goa, Himachal Pradesh, Jharkhand, Karnataka, Kerala, Lakshadweep, Madhya Pradesh, Maharashtra, Manipur, Meghalaya, Mizoram, Nagaland, Odisha, Puducherry, Sikkim, Telangana, Tripura, Uttar Pradesh (Corrigendum), West Bengal, Other Territory.” |
| GSTR 9 (Annual Return) FY 2018-19 | 31st March 2020 | All States & UTs |
Due Date for GST Audit Form 9C
| Return Annually | Revised Due Date | |
|---|---|---|
| GSTR 9C (T.O. more than 2 Crore) | Annually (FY 2017-18) | “CBIC – Considering the difficulties being faced by taxpayers in filing GSTR-9C for FY 2017-18 it has been decided to extend the due dates in a staggered manner for different groups of States to 5th and 7th February 2020 as under.
Group 1: Group 1 (5th February 2020): Chandigarh, Delhi, Gujarat, Haryana, Jammu and Kashmir, Ladakh, Punjab, Rajasthan, Tamil Nadu, Uttarakhand. Group 2 (7th February 2020): Andaman and Nicobar Islands, Andhra Pradesh, Arunachal Pradesh, Assam, Bihar, Chhattisgarh, Dadra and Nagar Haveli and Daman and Diu, Goa, Himachal Pradesh, Jharkhand, Karnataka, Kerala, Lakshadweep, Madhya Pradesh, Maharashtra, Manipur, Meghalaya, Mizoram, Nagaland, Odisha, Puducherry, Sikkim, Telangana, Tripura, Uttar Pradesh (Corrigendum), West Bengal, Other Territory.” |
| GSTR 9C (GST Audit Form) FY 2018-19 | 31st March 2020 | All States & UTs |
Due Date for GST Return 9A Composition Annual Form
| GSTR 9A Composition Annual Return | Revised Due Date | |
|---|---|---|
| FY 2017-18 | 31st January 2020 (Date Showing After Login on GST Portal) | |
| FY 2018-19 | 31st March 2020 |
GSTR 10 Filing Due Date
| Return | Due Date |
|---|---|
| GSTR 10 | 3 months of the registration cancellation date or order cancellation date, whichever comes late |
Interest on Late GST Payment and Penalty on Missing GST Return Due Dates
The GST Council or authority has chosen to impose an interest of 18% on the late payment of taxes under the GST taxation system. The penalty or interest would be exacted for the days for which tax was not paid post due date. To know more about the GST penalty provision, you can head up to chapter 10, part 50.
Let’s take an example to understand better: let’s assume that, A person having a total tax liability is Rs. 1,000, but he/she doesn’t pay tax continuously for a couple of days after the due date, at that point the interest amount will be calculated as 1000*18/100*1/365= Rs. 0.49 per day at approx. So, the person will have to pay this much interest each day after the due date.
Thus, the individual should pay this much interest each day after the due date. In the further event, if an individual failed to file his/ her GST return within the announced due dates, he will need to pay a late fee of:
- Rs. 50/day i.e. Rs. 25 per day in each CGST and SGST in case of any tax liability,
- Rs. 20/day i.e. Rs. 10/- day in each CGST and SGST in case of Nil tax liability
The late fee could be subject to a maximum limit of Rs. 5000/-, from the due date to the date when GST forms (GSTR 1, GSTR 3B, GSTR 4, GSTR 5, GSTR 6, GSTR 9) are actually filed.
GST Return Forms in Brief with Due Dates
GSTR 1: The form is related to every registered dealer who is under the regular scheme should have to file their outward supplies (sales) within 40 days from the Month’s end.
GSTR 2 (Only for Regular Dealers Inward Supplies: Temporarily Closed): The GST due date for it, will be decided by the committee, and the information can be transferred online (Uploaded) on a daily basis whenever required.
GSTR 3 (Only for regular dealers Monthly return -Temporarily Closed): The due date for the form is to be chosen by the advisory group (committee).
GSTR 3B (Summary Return Filing Form for Regular Dealers): 20th, 22nd and 24th of Next Month (Till March 2019)
GSTR 4 (For composite dealers Quarterly Return): The GST due date for the form is on or before the 18th of next month after the end of the quarter where the return is filed and it must be of previous three months.
GSTR 5 (Return for Non-Resident): Due date for the form submission will be 20th of next month’s and at the time of closure of the business within 7 days.
GSTR 6 (Input Service Distributor): The GST due date for filing the return of GSTR 6 form is the 13th of next month in which the GST return filed.
GSTR 7 (TDS Return): The due date for filing return for the form GSTR 7 is the 10th of next month in which the GST return is filed.
GSTR 8 (E-Commerce operator): The GST due date for filing the return via the form GSTR 8 is the 10th of every next month in which the GST return is filed.
GSTR 9 (Annual Return of the normal dealer): As a mandatory form, The GSTR 9 form should be filed on or before 31st December.
GSTR 9A (Annual Return for the composition dealer): GSTR 9A form is a mandatory form and it needs to be filed on or before 31st December.
GSTR 9C (GST Audit Form): The audit form GSTR 9C needs to be filed for companies that turnover exceeds 2 crores in a particular financial year on or before 31st December.
GSTR 10: Final Return for the taxpayer after surrendering or cancellation of the registration. View the GSTR 1 form
GSTR 11 (INWARD SUPPLIES STATEMENT FOR UIN) : (INWARD SUPPLIES STATEMENT FOR UIN HOLDERS): The GST due date for this particular form is 28th of the month following the month for which statement is filed.
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