New GSTR Due Dates and Extension of GSTR Annual Return -Notification. 23.03.2020

CBIC -  New GSTR Due Dates and Extension of GSTR Annual Return 

1. GSTR 3B – New due dates from April 2020 to September 2020:

CBIC prescribed return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020:

a. If Turnover > 5Crore:	b. If Turnover < 5Crore (in two parts)
Due date of GSTR 3B - 20th every month)	15 States/UT’s: due date is *22nd (every month) (month succeeding such month)	22 States/UT’s:  due date is *24th (every month) (month succeeding such month)
	(States:- Chhattisgarh, MP, Gujarat, Daman and Diu, Dadra and Nagar Haveli, Maharashtra, Karnataka, Goa, Lakshadweep, Kerala, TN, Puducherry, Andaman and Nicobar Islands, Telangana and Andhra Pradesh)	(states:- J&K, Laddakh, Himachal Pradesh, Punjab, Chandigarh, Uttarakhand, Haryana, Delhi, Rajasthan, UP, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha)

2.  Payment of taxes for discharge of tax liability as per FORM GSTR-3B.

-          day of the month succeeding such month

Link: http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-29-central-tax-english-2020.pdf;jsessionid=8AA3578937CFEDFA49E4623C9324FC31

3. GSTR 1 – New due dates from April 2020 to September 2020

a)    For registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year

GSTR 1 Filing date: 11^th day of the month succeeding such month.

Link: http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-28-central-tax-english-2020.pdf;jsessionid=0723872DF7072AF1F010252349B45A67

b)    For registered persons having aggregate turnover upto  1.5 crore rupees in the preceding financial year or the current financial year)

Sl. No.	Quarter for which details in FORM GSTR-1 are furnished	Time period for furnishing details in FORM GSTR-1
1	April, 2020 to June, 2020	31st  July, 2020
2	July, 2020 to September, 2020	31st  October, 2020

Link: http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-27-central-tax-english-2020.pdf;jsessionid=7ADC62DEB208C10F10A8EA68687C337C

4. Due date extended for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, for the quarter July-September, 2019 till 24th March,2020.

http://www.cbic.gov.in/htdocs-cbec/gst/notfctn-24-central-tax-english-2020.pdf

5. Due date extended for furnishing FORM GSTR-7 for those taxpayers whose principal place of business is in the erstwhile State of Jammu and Kashmir for the July, 2019 to October,2019 and November, 2019 to February, 2020.

http://www.cbic.gov.in/htdocs-cbec/gst/notfctn-20-central-tax-english-2020.pdf

6. GSTR Annual Return Due date Extended till 30.06.2020

CBIC extends the time limit for furnishing of the annual return specified under section 44 of the said Act read with rule 80 of the said rules, electronically through the common portal, for the financial year 2018-2019 till 30.06.2020.

Link: http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-15-central-tax-english-2020.pdf;jsessionid=D5CC2F235096EFFBE1A57D814B192075

7. Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016

http://www.cbic.gov.in/htdocs-cbec/gst/notfctn-11-central-tax-english-2020.pdf

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