SNR – GST Update
A. Due dates for filing of GSTR-1 for Quarterly Taxpayers
Due date for filing of GSTR 1 for the registered persons having aggregate turnover of up to 1.5 Crores in the preceding FY or the current FY as follows:
| Sr. No. | Period | Due date |
| 1 | FY 2020-21 Q3 (October’ 2020 to December’ 2020) | 13th January’ 2021 |
| 2 | FY 2020-21 Q4 (January’ 2021 to March’ 2021) | 13th April’ 2021 |
Notification No: – 74/2020-Central Tax dated 15th October 2020
https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-74-central-tax-english-2020.pdf
B. Due dates for filing of GSTR-1 for monthly Taxpayers
Due date for filing of GSTR 1 for the registered persons having aggregate turnover more than 1.5 Crores in the preceding FY or the current FY as follows:
| Sr. No. | Period | Due date |
| 1 | October’ 2020 | 11th November’ 2020 |
| 2 | November’ 2020 | 11th December’ 2020 |
| 3 | December’ 2020 | 11th January’ 2021 |
| 4 | January’ 2021 | 11th February’ 2021 |
| 5 | February’ 2021 | 11th March’ 2021 |
| 6 | March’ 2021 | 11th April’ 2021 |
Notification No: – 75/2020-Central Tax dated 15th October 2020
https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-75-central-tax-english-2020.pdf
C. Due dates for filing of GSTR-3B
Due date for filing of GSTR 3B for the registered persons having aggregate turnover more than 5 Crores in the preceding FY or the current FY as follows:
| Sr. No. | Period | Due date |
| 1 | October’ 2020 | 20th November’ 2020 |
| 2 | November’ 2020 | 20th December’ 2020 |
| 3 | December’ 2020 | 20th January’ 2021 |
| 4 | January’ 2021 | 20th February’ 2021 |
| 5 | February’ 2021 | 20th March’ 2021 |
| 6 | March’ 2021 | 20th April’ 2021 |
Due date for filing of GSTR 3B for the registered persons having aggregate turnover less than 5 Crores in the preceding FY or the current FY as follows:
| Sr. No. | Period | Due date (Category-A)* | Due date (Category-B)* |
| 1 | October’ 2020 | 22th November’ 2020 | 24th November’ 2020 |
| 2 | November’ 2020 | 22th December’ 2020 | 24th December’ 2020 |
| 3 | December’ 2020 | 22th January’ 2021 | 24th January’ 2021 |
| 4 | January’ 2021 | 22th February’ 2021 | 24th February’ 2021 |
| 5 | February’ 2021 | 22th March’ 2021 | 24th March’ 2021 |
| 6 | March’ 2021 | 22th April’ 2021 | 24th April’ 2021 |
Category A– Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep.
Category B– Himachal Pradesh, Punjab, Uttrakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh and Delhi.
Notification No: – 76/2020-Central Tax dated 15th October 2020
https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-76-central-tax-english-2020.pdf
D. Exemption for filing of Annual return for FY 2019-20
The government has given exemption to the registered persons from filing of annual return for the FY 19-20 having aggregate turnover less than 2 Crore. Thus the registered person is not required to file GSTR 9 & GSTR 9A if the aggregate turnover is less than 2 Crores.
Notification No: – 77/2020-Central Tax dated 15th October 2020
https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-77-central-tax-english-2020.pdf
The Government has made it mandatory to mention the HSN Code as under:
| Sr. No. | Aggregate Turnover in Preceding FY | No. of digits of HSN |
| 1 | Up-to Rs. 5 crores | 4 |
| 2 | More than Rs. 5 crores | 6 |
The only exemption provided to the registered persons having turnover less than 5 Crores is that they are not required to mention the HSN code in the Tax Invoice in respect of supplies made to unregistered persons.
Notification No: – 78/2020-Central Tax & 06/2020 Integrated Tax dated 15th October 2020
https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-78-central-tax-english-2020.pdf
F. GST audit relaxation for FY 2019-20 & various other amendments in CGST rules
The government has made few important amendments in CGST rules as follows:
- The registered person who has opted to pay tax under composition scheme can now file NIL GST CMP 08 through SMS. (Earlier this facility was only available to the registered persons who are required to file NIL GSTR 1 & GSTR 3B)
- Government has extended the exemption for the registered persons having turnover less than 5 Crores from getting the books of accounts audited (GSTR 9C) .Meaning thereby, the registered person having aggregate turnover more than 2 Crore but less than 5 Crores is required to file GSTR 9 but is not required to file GSTR 9C & get its BOA audited.
- Changes have been made in various forms such as GSTR-1. GSTR-2A, GSTR-5A GSTR-9, GSTR-9C, RFD-01, ASMT-01 & DRC Forms.
- Notification No: – 79/2020-Central Tax dated 15th October 2020https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-79-central-tax-english-2020.pdf
