GST Due Dates for March 2020
10-03-2020
Due date for filing GSTR-8 [For e-commerce operators required to deduct TCS under GST for the month of Feb 2020]
Due date for filing GSTR-7 (For the person who is required to deduct TDS under GST under GST for the month of Feb 2020.]
11-03-2020 :-
Due date for filing GSTR-1 for month of February 20 [For taxpayers with Annual Aggregate turnover Above Rs. 1.50/- Crore or opted to file monthly Return ]
13-03-2020
Due date for filing GSTR-6 (For Input Service Distributor for month of Feb 2020 ]
20-03-2020 :-
GSTR-3B for the month of Feb 2020 for taxpayers having an aggregate turnover of more than Rs. 5 Crores in the previous financial year.
Due date for filing GSTR-5 & 5A (For Non-Resident taxable person & OIDAR for the month of Feb 2020]
22.03.2020 :-
In case of Turnover is up to Rs. 5 Crore, and principal place of business is in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep
24.03.2020
In case of Turnover is up to Rs. 5 Crore, and principal place of business is in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Orissa or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi
31-03-2020 :
GSTR 9 – The GST Annual Return and Statement for FY 18-19 by all registered persons having an aggregate turnover of more than Rs. 2 Crores or opted to file Annual Return [ Refer Order No. 08/2019-Central Tax Dated 14th Nov 2019]
GSTR-9C – GST Annual Return for FY 18-19 by registered person if Annual Turnover for FY 17-18 is above Rs. 2 Cores . Registered person has to file to get it accounts audited and file Audited Annual Accounts with reconciliation Statement [Refer Order No. 08/2019-Central Tax Dated 14th Nov 2019]
Composition Scheme
The eligible registered taxpayers, who want to opt-in for composition scheme for the Financial Year 2020-2021, may file FORM GST CMP-02 application up to 31st March, 2020 on common portal
The taxpayers who are already in composition scheme in previous financial year are not required to opt in for composition again for FY 2020-2021.
The taxpayers who were a regular taxpayers in previous financial year but are opting-in composition scheme for 2020-21 should file ITC-03 for reversal of ITC credit on stocks of Inputs, semi-finished goods and finished goods available with him within a period of 180 days as prescribed under Rule, 3(3A) of CGST Rules, 2017.
RFD-10:
18 months after end of the quarter for which refund is to be claimed
New GST Return
Understand New GST Return and use Trial Version. These may be effective from 01.04.2020