The government releases the GST return forms details which are mandated to be filed according to the due dates under GST mentioned in the attached notification. The submission and uploading of the returns are totally online. We have mentioned all the GST return filing due dates along with their respective associated 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.

New Update – GST/Indirect Tax Changes Due to Covid19

• “Those having the aggregate annual turnover less than Rs. 5 Crore the Last date can file GSTR-3B due in March, April and May 2020 by the last week of June 2020. No interest, late fee, and penalty to be charged. ”
• “Others can file returns due in March, April and May 2020 by last week of June 2020 but the same would attract a reduced rate of interest @9 % per annum from 15 days after due date (current interest rate is 18 % per annum). No late fee and penalty to be charged, if complied before till 30th June 2020.”
• “Date for opting for composition scheme is extended till the last week of June, 2020. Further, the last date for making payments for the quarter ending 31st March 2020 and filing of return for 2019-20 by the composition dealers will be extended till the last week of June 2020. ”
• “Date for filing GST annual returns of FY 18-19, which is due on 31st March 2020 is extended till the last week of June 2020.” Note: The finance ministry has extended the last date till 30th September 2020.
• “Due date for issue of notice, notification, approval order, sanction order, filing of appeal, furnishing of return, statements, applications, reports, any other documents, time limit for any compliance under the GST laws where the time limit is expiring between 20th March 2020 to 29th June 2020 shall be extended to 30th June 2020. ”
• “Necessary legal circulars and legislative amendments to give effect to the aforesaid GST relief shall follow with the approval of GST Council. ”
• “Payment date under Sabka Vishwas Scheme shall be extended to 30th June, 2020. No interest for this period shall be charged if paid by 30th June, 2020.”

GST Calendar of Return Filing Due Dates in June 2020

The government announces GST return filing due dates from time to time in order to maintain taxation in line with respective clearance. Also, the main effort is to alert the taxpayers regarding the GST return filing due dates is to make them neglect any penalty or interest. Here we are offering GST due dates calendar for June 2020 for all the registered taxpayers under indirect tax regime to make them aware of the time period as of when to get their GST return filing done on time.

As GSTR 1 & GSTR 3B is to be filed every month, there is a greater need of getting regular updates/notification based on the GST due dates calendar for avoiding any interest and penalty. Also, there is GST CMP 08 for the composition scheme dealers but it has to be filed every quarter lowering down the need for regular updates on GST due date filing calendar.

GST Return Form Name	Filing Period	Due Dates in June 2020
GSTR 7	Monthly (March 2020 to May 2020)	30th June
GSTR 8	Monthly (March 2020 to May 2020)	30th June
GSTR 1 (T.O. more than 1.5 Crore)	Monthly (March 2020 to May 2020)	30th June
GSTR 1 (T.O. up to 1.5 Crore)	Quarterly	30th June
GSTR 6	Monthly (March 2020 to May 2020 )	30th June
GSTR 3B	Annual Turnover of more than INR 5 Cr in Previous FY – February to April 2020	24th June
GSTR 3B	Annual Turnover of more than INR 1.5 Cr to upto INR 5cr in Previous FY – February to March 2020	29th June
GSTR 3B	Annual Turnover of upto INR 1.5 Cr in Previous FY – February 2020	30th June
GSTR 5	Monthly (February 2020 to May 2020)	30th June
GSTR 5A	Monthly (February 2020 to May 2020)	30th June

 

GST Return 1 Due Date (T.O. More Than INR 1.5 Crore)

Period (Monthly)	Last Dates
March-May 2020	30th June 2020
February 2020	11th March 2020
January 2020	11th February 2020
December 2019	11th January 2020
November 2019	11th December 2019
October 2019	11th November 2019
September 2019	11th October 2019
August 2019	11th September 2019
July 2019	11th August 2019 | Note: “The due date extended till 20th September 2019 for notified districts of Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha, Uttarakhand and also for registered persons whose principal place of business is in J&K.”
June 2019	11th July 2019
May 2019	11th June 2019
April 2019	10th June 2019 for Odisha,

 

GSTR 3B Filing Revised Due Date in February to May 2020

Annual Turnover	Month with Revised Due Dates
Annual Turnover of more than INR 5 Cr in Previous FY	February to April 2020 – 24th June 2020, Note: Interest is NIL for the first 15 days from the due date and 9% thereafter. May 2020 – 27th June 2020
Annual Turnover Less Than 5 Crore	May 2020 State 1 Group (Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, TamilNadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep) – 12th July 2020 State 2 (Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi) Group – 14th July 2020
Annual Turnover of more than 1.5 crores to up to INR 5 Cr in the previous FY	February and March 2020 – 29th June 2020 April 2020 – 30th June 2020
Annual Turnover up to INR 1.5 crore in Previous FY	February 2020 – 30th June 2020 March 2020 – 3rd July 2020 April 2020 – 6th July 2020

 

GSTR 4 Annual & CMP 08 Quarterly Payment Filing Due Dates for FY 2019-20

GSTR 4 Annual Return

15th July 2020

 

Period (Quarterly)	Due Dates
1st Quarter – April to June 2019	31st August 2019
2nd Quarter – July to September 2019	22nd October 2019
3rd Quarter – October to December 2019	18th January 2020
4th Quarter – January to March 2020	7th July 2020

 

GST Return 5 (Non-Resident Foreign Taxpayers) Monthly Filing Due Date

Period (Monthly)	Due Dates
February-May 2020	30th June 2020
January 2020	20th February 2020
December 2019	20th January 2020
November 2019	20th December 2019
October 2019	20th November
September 2019	20th October
August 2019	20th September
July 2019	20th August 2019
June 2019	20th July 2019
May 2019	20th June 2019
April 2019	20th May 2019
March 2019	20th April 2019
February 2019	20th March 2019

GST Return 5A (Non-Resident OIDAR Service Provider) Filing Due Date

Period (Monthly)	Due Dates
February-May 2020	30th June 2020
January 2020	20th February 2020
December 2019	20th January 2020
November 2019	20th December 2019
October 2019	20th November 2019
September 2019	20th October 2019
August 2019	20th September 2019
July 2019	20th August 2019
June 2019	20th July 2019
May 2019	20th June 2019
April 2019	20th May 2019

 

Due Dates for GSTR 6

Return Monthly	Due Date
March-May 2020	30th June 2020
February 2020	13th March 2020
January 2020	13th February 2020
December 2019	13th January 2020
November 2019	13th December 2019
October 2019	13th November 2019
September 2019	13th October 2019
August 2019	13th September 2019
July 2019	13th August 2019 | Note: “The due date extended till 20th September 2019 for notified districts of Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha, Uttarakhand and also for registered persons whose principal place of business is in J&K.”
June 2019	13th July 2019
May 2019	13th June 2019
April 2019	13th May 2019

 

GSTR 7 Due Date for TDS Deductor

Return Monthly	Due Dates
March-May 2020	30th June 2020
February 2020	10th March 2020
January 2020	10th February 2020
December 2019	10th January 2020
November 2019	10th December 2019
October 2019	10th November 2019
September 2019	10th October 2019
August 2019	10th September 2019
October 2018 to July 2019	31st August 2019 Note: “The due date extended till 20th September 2019 for notified districts of Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha, Uttarakhand and also for registered persons whose principal place of business is in J&K.”

 

GSTR 8 Due Date for TCS Collector

Return Monthly	Due Date
March-May 2020	30th June 2020
February 2020	10th March 2020
January 2020	10th February 2020
December 2019	10th January 2020
November 2019	10th December 2019
October 2019	10th November 2019
September 2019	10th October 2019
August 2019	10th September 2019
July 2019	10th August 2019
June 2019	10th July 2019
May 2019	10th June 2019
April 2019	10th May 2019

 

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, West Bengal, Other Territory.”
GSTR 9 (Annual Return) FY 2018-19	30th Septemer 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, West Bengal, Other Territory.”
GSTR 9C (GST Audit Form) FY 2018-19	30th September 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	30th September 2020

 

Due Date for GSTR 10

Return	Due Date
GSTR 10	3 months of the registration cancellation date or order cancellation date, whichever comes late

 

Regular Last Dates of GST Return for Indian Tax Payers

GST Forms	GST Due Dates	Associated Tax Payers
GSTR 1	Divided into 2 categories, Up to 1.5 Crores (Last Day of the Succeeding Month Quarterly) and More than 1.5 Crores (11th Day of the Succeeding Month Monthly)	Regular Dealers Outward Supplies (Sales)
GSTR 1A	–	Outward supply details of Business unit Corrected or Deleted
GSTR 2	To be updated	Regular Dealers Inward Supplies (Purchase)
GSTR 2A	–	Inward supply reconciliation in Form GSTR-1 by the supplier to business
GSTR 3	To be updated	Regular Dealers Monthly Return
GSTR 3A	–	Notice of failure of returns furnishing to the registered taxpayer
GSTR 3B	20th, 22nd, 24th of Next Month (Only till March 2020)	All Dealers
GSTR 4	Annually	Composite Dealers
GSTR 4A	–	Inward supplies reconciliation under composition scheme in form GSTR-1 as supplier furnished
GSTR 5	20th of Next Month	Non-Resident
GSTR 6	13th of Next Month	Input Service Distributors
GSTR 6A	–	Inward Supplier reconciliation by ISD in form GSTR-1 as supplier furnished
GSTR 7	10th of Next Month	TDS Returns
GSTR 7A	–	Certificate of TDS
GSTR 8	10th of Next Month	E-Commerce Operators
GSTR 9	31st December of Next F.Y.	Registered Taxable Person
GSTR 9A	31st December of Next F.Y.	Taxpaying compounding of Annual return
GSTR 9C	31st December of Next F.Y.	GST Audit Form
GSTR 10	Within three months of the date of cancellation or date of cancellation order, whichever is later	Final Return for the taxpayer after surrendering or cancellation of the registration
GSTR 11	28th of Next Month	Inward supplies statement for the person having UIN