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.
GST Calendar of Return Filing Due Dates in March 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 March 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 March 2020 |
|---|---|---|
| GSTR 7 | Monthly | 10th March |
| GSTR 8 | Monthly | 10th March |
| GSTR 1 (T.O. more than 1.5 Crore) | Monthly | 11th March |
| GSTR 6 | Monthly | 13th March |
| GSTR 3B | Monthly | INR 5 Crore or More Annual T.O. in the Previous Year – 20th March 2020 for All States/UTs Less Than INR 5 Crore Annual T.O. in the Previous Year 22nd March 2020 – Chhattisgarh, Madhya Pradesh, Maharashtra, Gujarat, Daman and Diu, Dadra & Nagar Haveli, Karnataka, Goa, Lakshadweep, Kerala, Tamil Nadu, Puducherry, Andaman and Nicobar Islands, Telangana and Andhra Pradesh 24th March 2020 – Jammu and Kashmir, Laddakh, Arunachal Pradesh, Punjab, Himachal Pradesh, Chandigarh, Uttarakhand, Haryana, Delhi, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha |
| GSTR 5 | Monthly | 20th March |
| GSTR 5A | Monthly | 20th March |
Note:
- “Extension of due dates for FORM GSTR-3B, GSTR 7 and GSTR 1 for the month of July 2019 to January 2020 till 24th March 2020 for registered persons having principal place of business in the Union territory of Ladakh.” Read Official Press Release
- The revised due dates and above announcements have been implemented under official CBEC GST notification & latest GST circulars/orders by Govt CBIC department
All these changes are described below:
GSTR 1 Due Dates (T.O. up to INR 1.5 Crore)
| Period (Quarterly) | Last Dates |
|---|---|
| January – March 2020 | 30th April 2020 |
| October – December 2019 | 31st January 2020 |
| July – September 2019 | 31st October 2019 |
| April – June 2019 | 31st July 2019 |
| How to File GSTR 1 with Complete Online Return Filing Procedure |
GST Return 1 Due Date (T.O. More Than INR 1.5 Crore)
| Period (Monthly) | Last Dates |
|---|---|
| March 2020 | 11th April 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.” Notification Here |
| June 2019 | 11th July 2019 |
| May 2019 | 11th June 2019 |
| April 2019 | 10th June 2019 for Odisha, Read Notification |
Note:
- 39th GST Council Meeting – “The requirement of furnishing FORM GSTR-1 for 2019-20 to be waived for taxpayers who could not opt for availing the option of special composition scheme under notification No. 2/2019-Central Tax (Rate) dated 07.03.2019 by filing FORM CMP-02. Extension of due dates for FORM GSTR-1 for the month of July 2019 to January 2020 till 24th March 2020 for registered persons having principal place of business in the Union territory of Ladakh. “Read Official Press Release
- The due date of the GSTR 1 form extended till 31st December 2019 for notified districts of Assam, Manipur or Tripura for registered persons. Read Notification
- 38th GST Council Meeting Important Update: “A taxpayer who has not filed GSTR 1 since July 2017 to November 2019 will not be penalized if they file GSTR 1 by 17th January 2020 (Read Notification). E-way bill for taxpayers who have not filed their FORM GSTR-1 for two tax periods shall be blocked.” Read Press Release & Notification
- “Seeks to extend the due date till 20th December 2019 for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October 2019.” Read Notification
- “Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July 2019 to September 2019 till 20th December 2019”. Read Notification
- “The late fee shall be completely waived in case of GSTR-1 for the time period of months/quarters July 2017 to September 2018, which are furnished after 22nd December 2018 but on or before 31st March 2019”
- “All the newly migrated taxpayers, a due date extended for furnishing GSTR-1 for the time period of quarterly July 2017 to December 2018 respectively till 31st March 2019”
- The filing of GSTR-2 and GSTR-3 has been suspended by the Committee of Officers, which will resume after 30th June 2018. The detailed schedule shall be updated accordingly. The further months of filing for GSTR-1 and GSTR 3B are also decided to be filed till for 6 more months as announced by the GST council meeting.