Taxmann’s Compliance List for April 2020 to March 2021

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Read-through Taxmann’s exhaustive Compliance List for GST, for the period from April 2020 to March 2021! The list is compiled by Taxmann’s Indirect Taxes | Research & Advisory Team. The various GST Compliances that are covered in this article are as follows:

  1. Filing of GSTR-3B for small taxpayers (April to December 2020) without interest and Late fees
  2. Filing of GSTR-3B for large taxpayers (April to December 2020)without interest and Late fees
  3. Filing of GSTR-3B (Jan-March 2021)
  4. Filing of GSTR-1 without Late Fees

  1. Filing of GSTR-3B for small taxpayers (April to December 2020) without interest and Late fees

    Turnover in the preceding Financial Year (‘PFY’) Tax Period No Interest[1] for GSTR-3B if filed on or before Late Fees
           
    Upto Rs. 5 Crore (Specified States-I)[2] Feb-20 30-Jun-20 No – In case of NIL Return

    Capped to Rs. 500 – In case of TAX liability

    If filed on or before 30-Sep-20
    Mar-20 03-Jul-20
    Apr-20 06-Jul-20
    May-20 12-Sep-20
    Jun-20 23-Sep-20
    Jul-20 27-Sep-20
    Aug-20 01-Oct-20 Late fees of Rs. 50/20 as the case may be.
    Sep-20 22-Oct-20
    Oct-20 22-Nov-20
    Nov-20 22-Dec-20
    Dec-20 22-Jan-21
    Upto Rs. 5 Crore (Specified States-II)[3] Feb-20 30-Jun-20 No – In case of NIL Return

    Capped to Rs. 500 – In case of TAX liability

    If filed on or before 30-Sep-20
    Mar-20 05-Jul-20
    Apr-20 09-Jul-20
    May-20 15-Sep-20
    Jun-20 25-Sep-20
    Jul-20 29-Sep-20
    Aug-20 03-Oct-20 Late fees of Rs. 50/20 as the case may be.
    Sep-20 24-Oct-20
    Oct-20 24-Nov-20
    Nov-20 24-Dec-20
    Dec-20 24-Jan-21

  2. Filing of GSTR-3B for large taxpayers (April to December 2020)without interest and Late fees

    Turnover in PFY Tax Period Due Date Interest Late Fees
    No Interest if filed on or before 9% Interest if filed on or before
    More than Rs. 5 Crore Feb-20 20-Mar-20 04-Apr-20 24-Jun-20 No – In case of NIL Return

    Capped to Rs. 500 – In case of TAX liability

    If filed on or before 30-Sep-20
    Mar-20 20-Apr-20 05-May-20 24-Jun-20
    Apr-20 20-May-20 04-Jun-20 24-Jun-20
    May-20 27-Jun-20 No relaxation and interest at 18% p.a.
    Jun-20 20-Jul-20
    Jul-20 20-Aug-20
    Aug-20 20-Sep-20 Late fees of Rs. 50/20 as the case may be.
    Sep-20 20-Oct-20
    Oct-20 20-Nov-20
    Nov-20 20-Dec-20
    Dec-20 20-Jan-21

  3. Filing of GSTR-3B (Jan-March 2021)

    Turnover in PFY Tax Period Due Date Payment of Tax
    More than Rs. 5 Crore Jan-2021 20-Feb-2021 20-Feb-2021
    Feb-2021 20-Mar-2021 20-Mar-2021
    Mar-2021 20-Apr-2021 20-Apr-2021
    Upto Rs. 5 Crore (not opting for QRMP scheme) Jan-2021 20-Feb-2021 20-Feb-2021
    Feb-2021 20-Mar-2021 20-Mar-2021
    Mar-2021 20-Apr-2021 20-Apr-2021
    Upto Rs. 5 Crore (opting for QRMP scheme[4])(Specified States-I)2 Jan-Mar 2021 22-Apr-2021 25-Feb-2021

    25-Mar-2021

    22-Apr-2021
    Upto Rs. 5 Crore (opting for QRMP scheme4)(Specified States-II)3 Jan-Mar 2021 24-Apr-2021 25-Feb-2021

    25-Mar-2021

    24-Apr-2021

  4. Filing of GSTR-1 without Late Fees

    5.Month/ Quarter 6.Due date

    7. 

    		 8No Late Fee for GSTR-1 if filed on or before
    March 2020 11-Apr-20 10-Jul-20
    April 2020 11-May-20 24-Jul-20
    May 2020 11-Jun-20 28-Jul-20
    June 2020 11-Jul-20 05-Aug-20
    July 2020 11-Aug-20 No Relaxation
    August 2020 11-Sep-20
    September 2020 11-Oct-20
    October 2020 11-Nov-20
    November 2020 11-Dec-20
    December 2020 11-Jan-21
    January 2021 11-Feb-21
    February 2021 11-Mar-21
    March 2021 11-Apr-21
    January to March 2020 30-Apr-20 17-Jul-20
    April to June 2020 31-Jul-20 03-Aug-20
    July to September 2020 31-Oct-20 No Relaxation
    October to December 2020 13-Jan-21
    January to March 2021 13-Apr-21

  5. Other Due Dates

    Particulars Month/ Quarter Due date

     

    		 Revised Date
    Form GSTR-5 Feb-20 20-Mar-20 31-Aug-20
    Mar-20 20-Apr-20 31-Aug-20
    Apr-20 20-May-20 31-Aug-20
    May-20 20-Jun-20 31-Aug-20
    Jun-20 20-Jul-20 31-Aug-20
    Jul-20 20-Aug-20 31-Aug-20
    Aug-20 20-Sep-20 –
    Sep-20 20-Oct-20 –
    Oct-20 20-Nov-20 –
    Nov-20 20-Dec-20 –
    Dec-20 20-Jan-21 –
    Jan-21 20-Feb-21 –
    Feb-21 20-Mar-21 –
    Mar-21 20-Apr-21 –
    Form GSTR-5A Feb-20 20-Mar-20 31-Aug-20
    Mar-20 20-Apr-20 31-Aug-20
    Apr-20 20-May-20 31-Aug-20
    May-20 20-Jun-20 31-Aug-20
    Jun-20 20-Jul-20 31-Aug-20
    Jul-20 20-Aug-20 31-Aug-20
    Aug-20 20-Sep-20 –
    Sep-20 20-Oct-20 –
    Oct-20 20-Nov-20 –
    Nov-20 20-Dec-20 –
    Dec-20 20-Jan-21 –
    Jan-21 20-Feb-21 –
    Feb-21 20-Mar-21 –
    Mar-21 20-Apr-21 –
    Form GSTR-6 Mar-20 13-Apr-20 31-Aug-20
    Apr-20 13-May-20 31-Aug-20
    May-20 13-Jun-20 31-Aug-20
    Jun-20 13-Jul-20 31-Aug-20
    Jul-20 13-Aug-20 31-Aug-20
    Aug-20 13-Sep-20 –
    Sep-20 13-Oct-20 –
    Oct-20 13-Nov-20 –
    Nov-20 13-Dec-20 –
    Dec-20 13-Jan-21 –
    Jan-21 13-Feb-21 –
    Feb-21 13-Mar-21 –
    Mar-21 13-Apr-21 –
    Form GSTR-7 Mar-20 10-Apr-20 31-Aug-20
    Apr-20 10-May-20 31-Aug-20
    May-20 10-Jun-20 31-Aug-20
    Jun-20 10-Jul-20 31-Aug-20
    Jul-20 10-Aug-20 31-Aug-20
    Aug-20 10-Sep-20 –
    Sep-20 10-Oct-20 –
    Oct-20 10-Nov-20 –
    Nov-20 10-Dec-20 –
    Dec-20 10-Jan-21 –
    Jan-21 10-Feb-21 –
    Feb-21 10-Mar-21 –
    Mar-21 10-Apr-21 –
    Form GSTR-8 Mar-20 10-Apr-20 31-Aug-20
    Apr-20 10-May-20 31-Aug-20
    May-20 10-Jun-20 31-Aug-20
    Jun-20 10-Jul-20 31-Aug-20
    Jul-20 10-Aug-20 31-Aug-20
    Aug-20 10-Sep-20 –
    Sep-20 10-Oct-20 –
    Oct-20 10-Nov-20 –
    Nov-20 10-Dec-20 –
    Dec-20 10-Jan-21 –
    Jan-21 10-Feb-21 –
    Feb-21 10-Mar-21 –
    Mar-21 10-Apr-21 –
    Furnishing of Form CMP-02 – 31-Mar-20 30-Jun-20
    Furnishing of Form CMP-08 April-June 2020 18-Apr-20 07-Jul-20
    July-Sep 2020 18-Oct-20 –
    Oct-Dec 2020 18-Jan-21 –
    Jan-Mar 2021 18-Apr-21 –
    Furnishing of Form GSTR-4 of FY 2019-20 – 30-Apr-20 31-Oct-20
    Furnishing of Form GSTR-4 of FY 2020-21 – 30-Apr-21 –
    Furnishing of Form GSTR-4(for quarters from July, 2017 to March, 2019)[5] – – 22-Sep-20 to 31-Oct-20
    Furnishing of Form GSTR-9/9A for FY 2018-19(Annual Return) – – 31-Dec-20
    Furnishing of Form GSTR-9C for FY 2018-19(Reconciliation Statement) – – 31-Dec-20
    Furnishing of Form GSTR-9/9A for FY 2019-20(Annual Return) – – 31-Mar-21[6]
    Furnishing of Form GSTR-9C for FY 2019-20 (Reconciliation Statement) – – 31-Mar-216

[1]Interest of 9% to be levied if filed after above mentioned due date but before 30-9-2020 and thereafter 18% p.a.

[2]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

[3]Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi

[4] The registered person under the QRMP Scheme would be required to pay the tax due in each of the first two months of the quarter by depositing the due amount in Form GST PMT-06. The amount shall be deposited by the 25th day of next month.

[5] No Late Fee in case of NIL Return and Maximum Late Fee Capped to Rs. 500 in case of TAX liability, if filed during the period 22-Sep-20 to 31-Oct-20

[6] Notification No. 04/2021-Central Tax dated 28-2-2021

 

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