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GST Compliance Calender July, 2020
With Due Dates & Relevant Forms
GST Compliance Calendar July, 2020
By the Date | Compliance for the Month | Activity | Challan/Form No. |
3.07.2020 | March, 2020 | Taxpayers having aggregate turnover upto Rs. 5 crore in preceding FY [With Late fees waiver if return filed on or before 3.07.2020 (For Group A States)] | GSTR-3B |
5.7.2020 | March, 2020 | Taxpayers having aggregate turnover upto Rs. 5 crore in preceding FY [With Late fees waiver if return filed on or before 05.07.2020 (For Group B States)] | GSTR-3B |
6.7.2020 | April, 2020 | Taxpayers having aggregate turnover upto Rs. 5 crore in preceding FY [With Late fees waiver if return filed on or before 06.07.2020 (For Group A States)] | GSTR-3B |
7.07.2020 | Quarter Jan,2020 to March, 2020 | Statement for payment of self-assessed tax by a composition dealer | CMP-08 |
7.07.2020 | June, 2020 | Tax deducted/collected to be deposited | Challan |
9.07.2020 | April, 2020 | Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY [With Late fees waiver if return filed on or before 09.07.2020 (For Group B States)] | GSTR-3B |
10.07.2020 | March, 2020 | Monthly return[with waiver of late fee if return filed on or before 10.07.2020] | GSTR-1 |
15.07.2020 | FY 2019-20 | Annual return for composition dealers | GSTR-4 |
17.07.2020 | Quarter Jan,2020 to March, 2020 | Quarterly return for taxpayers with turnover less than Rs. 1.5 crore | GSTR-1 |
24.07.2020 | April, 2020 | Monthly return [with waiver of late fee if return filed on or before 24.07.2020] | GSTR-1 |
28.07.2020 | May, 2020 | Monthly return[with waiver of late fee if return filed on or before 28.07.2020] | GSTR-1 |
31.07.2020 | FY 2019-20 | Declaration for intimation of ITC reversal/payment of tax on inputs held in stock, inputs contained in semi-finished and finished goods held in stock and capital goods under sub-section (4) of section 18 for financial year 2019-20 | ITC |
Notes
Note 1: As per Notification No 52/2020-CT and Notification No. 51/2020-CT, late fees is waived, if filed within specified dates. Interest nil if filed within specified dates and @ 9% thereafter till 30.09.2020
Note 2: As per Notification No 53/2020-CT, late fees is waived, if filed within specified dates.
Note 3:As per Notification No. 54/2020 – CT, dated: 24.06.2020, Due Date for FORM GSTR-3B has been extended for August, 2020 to, on or before 1.10.2020 for taxpayers with annual turnover up to Rs. 5 crore
Note 4: As per Notification No. 55/2020 – CT, dated: 27.06.2020, Due date of GST compliance which falls during the period from “20.03.2020 to 30.08.2020” extended till 31.08.2020 – Notification No. 35/2020-Central Tax has been amended
Category 1
States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh
Union territories: Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep
Category 2
States: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha
Union territories: Jammu and Kashmir, Ladakh, Chandigarh and Delhi