GST Return Due Date: CBIC notifies due dates for GSTR-1 and GSTR-3B for months October 2020 to March 2021
The Central Board of Indirect Taxes and Customs (CBIC) came up with a number of notifications on 15th October, 2020 prescribing due dates for filing GSTR-1 and GSTR-3B and providing exemptions to certain category of taxpayers from filing of GSTR-9, GSTR-9A & GSTR-9C. This article is intended to give gist of all such notifications for the taxpayers. Following are the notifications issued by CBIC on 15th October, 2020 as below:
Notification No. 74/2020- Central Tax dated 15th October, 2020
GSTR-1 [Quarterly]:- Notification No. 74/2020 prescribes the due date for furnishing FORM GSTR-1 for the quarterly filers of GSTR-1 i.e. those registered persons who are having aggregate turnover of up to Rs. 1.50 crores in the last financial year or the current financial year.
| Quarter for which GSTR-1 is to be filed | Due date of filing GSTR-1 |
| October, 2020 to December, 2020 [Qtr-3] | 13th January, 2021 |
| January, 2021 to March, 2021 [Qtr-4] | 13th April, 2021 |
Current GST Return Due Dates : Notification No. 75/2020- Central Tax dated 15th October, 2020
GSTR-1 [Monthly]:- Notification No. 75/2020 prescribes the due date for furnishing FORM GSTR-1 by those taxpayers who are having aggregate turnover of more than Rs.1.50 crores in the last financial year or the current financial year as below:-
| Month for which GSTR-1 is to be filed | Due date for filing GSTR-1 |
| October, 2020 | 11th November, 2020 |
| November, 2020 | 11th December, 2020 |
| December, 2020 | 11th January, 2021 |
| January, 2021 | 11th February, 2021 |
| February, 2021 | 11th March, 2021 |
| March, 2021 | 11th April, 2021 |
Notification No. 76/2020- Central Tax dated 15th October 2020
GSTR-3B [Monthly]: Notification No. 76/2020 prescribes due dates for filing of GSTR-3B ( GST Return Due Dates of month Oct 2020, November 2002, Januar 2021, February 2021 & March 2021) for the months of October 2020 to March 2021 as below:-
| Category of Taxpayers | Oct. 2020 | Nov. 2020 | Dec. 2020 | Jan. 2021 | Feb. 2021 | Mar. 2021 |
| Taxpayers having aggregate turnover more than Rs. 5 Crores in last financial year | 20th Nov. 2020 | 20th Dec. 2020 | 20th Jan. 2021 | 20th Feb. 2021 | 20th Mar. 2021 | 20th Apr. 2021 |
| Taxpayers having turnover up to Rs. 5 crores in last financial year in the states of in the states of Chhatisgarh, MP, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu, Dadra & Nagar Haveli, Puducherry, Andaman & Nicobar Islands or Lakshadweep | 22nd Nov. 2020 | 22nd Dec. 2020 | 22nd Jan. 2021 | 22nd Feb. 2021 | 22nd Mar. 2021 | 22nd Apr. 2021 |
| Taxpayers having an aggregate turnover of up to Rs. 5 crores in the last financial year in the states of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, Jammu & Kashmir, Ladakh, Chandigarh or Delhi | 24th Nov. 2020 | 24th Dec. 2020 | 24th Jan. 2021 | 24th Feb. 2021 | 24th Mar. 2021 | 24th Apr. 2021 |
Notification No. 77/2020- Central Tax dated 15th October, 2020
- Registered Taxpayers who are having an aggregate turnover less than or up to Rs. 2 crores in Financial Year 2019-20 are not required to file Annual Return in GSTR-9.
- It should be noted that this exemption was also available in the financial years 2017-18 & 2018-19.
Notification No. 78/2020- Central Tax dated 15th October, 2020
With effect from 01st April, 2021, every registered taxpayer under GST is compulsorily required to mention HSN code in tax invoices for the sales made by them as follows:-
| Taxpayers having aggregate turnover in previous financial year | No. of digits of HSN code to be mentioned in tax invoice |
| Up to Rs. 5 crores | 4 |
| More than Rs. 5 crores | 6 |
However, a registered person having aggregate turnover up to Rs. 5 crores in the previous financial year may not mention the number of digits of HSN code, in a tax invoice issued by him in respect of supplies made by him to unregistered persons.
