GST compliance calendar

2020-2021
Index

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The calendar is last updated on 5th May 2020

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April 2020 GST Compliance Calendar

Date* Purpose Period Description

Taxpayers with an annual aggregate

Payment
Feb 2020 turnover exceeding Rs 5 crore in the
4 Apr of GST
previous financial year can pay GST
without interest

IMPORTANT NOTES:
The due dates of GSTR-5, GSTR-5A, GSTR-6, GSTR-7, and GSTR-8 for March 2020
and ITC-04 for the quarter January-March 2020 has been extended to 30th June
2020.
The due dates for the CMP-08 for the quarter January-March 2020 and GSTR-04
for FY 2019-20 to be filed by composition dealers has been extended till July 2020.
The due dates for GSTR-1 and GSTR-3B for March 2020 and GSTR-1 for the quarter
January-March 2020 HAVE NOT BEEN EXTENDED, BUT THE LATE FEE IS WAIVED OFF
if filed within the specified dates in June-July 2020.

Click on the calendars to view

*The due dates mentioned are subject to changes notified by the concerned department.
May 2020 GST Compliance Calendar

Date* Purpose Period Description

Taxpayers with an annual aggregate

Payment turnover exceeding Rs 5 crore in the
Mar 2020
5 May of GST
previous financial year can pay GST
without interest

Summary of outward supplies, ITC

GSTR-3B Jan-Mar 2020 claimed, and net tax payable by the
20 May
taxpayers whose principal place of
business is in the Union Territory of
Ladakh.

IMPORTANT NOTES:
The due dates of GSTR-5, GSTR-5A, GSTR-6, GSTR-7, and GSTR-8 for April 2020
has been extended to 30th June 2020.
The due dates for GSTR-1 and GSTR-3B for April 2020 HAVE NOT BEEN EXTENDED,
BUT THE LATE FEE IS WAIVED OFF if filed within the specified dates in June-July
2020.

Click on the calendars to view

*The due dates mentioned are subject to changes notified by the concerned department.
June 2020 GST Compliance Calendar

Due date* Purpose Period Description

Taxpayers with an annual aggregate

Payment turnover of more than Rs 5 crore in
4 Jun of GST Apr 2020
the previous financial year can pay
GST without interest

Summary of outward supplies, ITC

claimed, and net tax payable by
24 Jun taxpayers with an annual aggregate
GSTR-3B Feb, Mar, &
turnover of over Rs 5 crore in the
Apr 2020
previous financial year without the
payment of a late fee, but with interest
as may apply^

Summary of outward supplies, ITC

claimed, and net tax payable by
27 Jun GSTR-3B May 2020 taxpayers with an annual
aggregate turnover of over Rs 5
crore in the previous financial year

Summary of outward supplies, ITC

claimed, and net tax payable by
29 Jun taxpayers with an annual aggregate
GSTR-3B Feb & Mar
turnover of more than Rs 1.5 crore up to
2020
Rs 5 crore in the previous financial year
without the payment of late fee and
interest

Summary of outward supplies where the

GSTR-1 Mar, Apr, &
30 Jun (Monthly) May 2020
annual turnover exceeds Rs 1.5 crore
without the payment of a late fee

*The due dates mentioned are subject to changes notified by the concerned department.

^Interest must be paid for delay in paying GST. It is Nil for first 15 days from 20th of relevant month. Thereafter, interest is calculated at 9% p.a.
up to the actual date of payment, provided payment is made on or before 24th June 2020. Note that interest at 18% p.a. shall apply if GST
liability is not paid on or before 24th June 2020 covering the entire period of delay.
June 2020 GST Compliance Calendar

Due date* Purpose Period Description

GSTR-1 Summary of outward supplies by

Jan-Mar 2020
30 Jun (Quarterly) taxpayers with an annual turnover of up to
Rs 1.5 crore who opted to file quarterly

GSTR-7 Mar, Apr, & Summary of Tax Deducted at

(Monthly) May’20 Source (TDS) and deposited
under GST laws

Mar, Apr, & Summary of Tax Collected at

GSTR-8
(Monthly) May’20 Source (TCS) by e-commerce
operators under GST laws

GSTR-6 Mar, Apr, & Details of ITC received and

(Monthly) May’20 distributed by an ISD

GSTR-5 Feb, Mar, Apr, Summary of outward taxable

(Monthly) & May’20 supplies and tax payable by the
non-resident taxable person

GSTR-5A Feb, Mar, Apr, Summary of outward taxable

(Monthly) & May’20 supplies and tax payable by OIDAR

ITC-04 Jan-Mar 2020 Summary of goods sent

(Quarterly) to/received from a job-worker

GSTR-3B Feb 2020 Summary of outward supplies, ITC

claimed, and net tax payable by
taxpayers with an annual aggregate
turnover of up to Rs 1.5 crore in the
previous financial year without payment
of late fee and interest

*The due dates mentioned are subject to changes notified by the concerned department.
June 2020 GST Compliance Calendar

Due date* Purpose Period Description

Summary of outward supplies, ITC

claimed, and net tax payable by
30 Jun GSTR-3B Apr 2020
taxpayers with an annual aggregate
turnover of more than Rs 1.5 crore up
to Rs 5 crore in the previous financial
year without payment of late fee and
interest

Summary of outward supplies, ITC

claimed, and net tax payable by
GSTR-3B Apr 2020 taxpayers with a turnover of up to
Rs 5 crore in the last FY, registered
in category Y states or UTs#

RFD-11/LUT Letter of Undertaking to make

FY 2020-21
(Yearly) exports without payment of IGST
by the GST registered exporters

Form to opt into the composition

CMP-02 FY 2020-21
(Yearly) scheme under section 10 of the CGST
Act and the CGST (Rate) notification
no. 2/2019 dated 7th March 2019

TRAN-01 -- All pre-GST registered persons who

could not submit details of the pre-GST
tax credits for transfer before earlier
deadlines due to technical issues on the
GST portal

*The due dates mentioned are subject to changes notified by the concerned department.

#Category X: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union
Territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

#Category Y:  Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland,
Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, the Union Territories of Jammu and Kashmir, Ladakh,
Chandigarh and New Delhi.
July 2020 GST Compliance Calendar

Due date* Purpose Period Description

Summary of outward supplies, ITC

claimed, and net tax payable by
3 Jul GSTR-3B Mar 2020
taxpayers with an annual aggregate
turnover up to Rs 1.5 crore in the
previous financial year without
payment of late fee and interest

Summary of outward supplies, ITC

Apr 2020 claimed, and net tax payable by
6 Jul GSTR-3B
taxpayers with an annual aggregate
turnover up to Rs 1.5 crore in the
previous financial year without
payment of late fee and interest

Quarterly challan-cum-statement
CMP-08 Jan-Mar
7 Jul (Quarterly) 2020
to be furnished by composition
dealers

GSTR-7 Summary of Tax Deducted at Source

Jun 2020
10 Jul (Monthly) (TDS) and deposited under GST laws

GSTR-8 Summary of Tax Collected at Source

Jun 2020
(Monthly) (TCS) and deposited by e-commerce
operators under GST laws

Summary of outward supplies

GSTR-1 Jun 2020
11 Jul (Monthly)
where the annual turnover
exceeds Rs 1.5 crore

*The due dates mentioned are subject to changes notified by the concerned department.
July 2020 GST Compliance Calendar

Due date* Purpose Period Description

Summary of outward supplies, ITC

claimed, and net tax payable by
12 Jul GSTR-3B May 2020
taxpayers with a turnover of up to Rs
5 crore in the last FY, registered in
category X states or UTs#

GSTR-6 Details of ITC received and distributed

13 Jul (Monthly) Jun 2020
by ISD

Summary of outward supplies, ITC

GSTR-3B May 2020
14 Jul claimed, and net tax payable by
taxpayers with a turnover of up to
Rs 5 crore in the last FY, registered
in category Y states or UTs#

GSTR-4 FY 2019-2020 Yearly return for composition

15 Jul (Yearly) scheme dealer

CMP-08 Quarterly challan-cum-statement to be

Apr-Jun 2020
18 Jul (Quarterly) furnished by composition dealers

11 Jul
*The due dates mentioned are subject to changes notified by the concerned department.

#Category X: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union
Territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

#Category Y:  Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur,
Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and
New Delhi.
July 2020 GST Compliance Calendar

Due date* Purpose Period Description

Summary of outward taxable supplies

20 Jul GSTR-5
Jun 2020 and tax payable by a non-resident
(Monthly)
taxable person

GSTR-5A Summary of outward taxable

(Monthly) Jun 2020
supplies and tax payable by OIDAR

Summary of outward supplies, ITC

claimed, and net tax payable for
GSTR-3B Jun 2020
taxpayers with turnover more than
Rs 5 crore in the last FY

Summary of outward supplies, ITC

claimed, and net tax payable by
22 Jul GSTR-3B Jun 2020 taxpayers with a turnover of up to
Rs 5 crore in the last FY, registered
in category X states or UTs#

Summary of outward supplies, ITC

24 Jul claimed, and net tax payable by
GSTR-3B Jun 2020 taxpayers with a turnover of up to
Rs 5 crore in the last FY, registered
in category Y states or UTs#

ITC-04 Summary of goods sent

25 Jul (Quarterly) Apr-Jun 2020
to/received from a job-worker

11 Jul
*The due dates mentioned are subject to changes notified by the concerned department.

#Category X: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union
Territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

#Category Y:  Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur,
Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and
New Delhi.
July 2020 GST Compliance Calendar

Due date* Purpose Period Description

Summary of outward supplies where

31 Jul GSTR-1 Apr-Jun 2020
the annual turnover is up to Rs 1.5 crore
(Quarterly)

Transitional/pre-GST input tax credit

TRAN-02 -- under GST, to be filed after filing
TRAN-01 by certain taxpayers^

ITC Reversal pertaining to previous

ITC-03 FY 2020-21 years, in case of persons freshly
opting for composition scheme for
the FY 2020-21

11 Jul
*The due dates mentioned are subject to changes notified by the concerned department.

^Stands extended vide CGST notification no. 35/2020 dated 3rd April 2020 for taxpayers who faced technical difficulties on the GST portal, as
notified via CGST Notification no. 02/2020-CT dt. 1st January 2020 and CGST order no. 01/2020 7th February 2020. It covers taxpayers who do not
possess invoice/documents pertaining to the tax credit claimed from the pre-GST regime, on the closing stock as of 30th June 2017.
August 2020 GST Compliance Calendar

Due date* Purpose Period Description

GSTR-7 Summary of Tax Deducted at Source

Jul 2020
10 Aug (Monthly) (TDS) and deposited under GST laws

GSTR-8 Summary of Tax Collected at Source

Jul 2020
(Monthly) (TCS) and deposited by e-commerce
operators under GST laws

Summary of outward supplies

GSTR-1 Jul 2020
11 Aug (Monthly) where the annual turnover exceeds
Rs 1.5 crore

GSTR-6 Details of ITC received and distributed

13 Aug (Monthly) Jul 2020
by ISD

Summary of outward taxable supplies

20 Jul GSTR-5 Jul 2020
and tax payable by a non-resident
(Monthly)
taxable person

Summary of outward taxable

GSTR-5A Jul 2020 supplies and tax payable by OIDAR
(Monthly)

Summary of outward supplies, ITC

GSTR-3B Jul 2020 claimed, and net tax payable for
taxpayers with turnover more than
Rs 5 crore in the last FY

*The due dates mentioned are subject to changes notified by the concerned department.
August 2020 GST Compliance Calendar

Due date* Purpose Period Description

Summary of outward supplies, ITC

GSTR-3B Jul 2020 claimed, and net tax payable by
22 Aug
taxpayers with a turnover of up to
Rs 5 crore in the last FY, registered
in category X states or UTs#

Summary of outward supplies, ITC

GSTR-3B Jul 2020
24 Aug claimed, and net tax payable by
taxpayers with a turnover of up to
Rs 5 crore in the last FY, registered
in category Y states or UTs#

11 Jul
*The due dates mentioned are subject to changes notified by the concerned department.

#Category X: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union
Territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

#Category Y:  Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur,
Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and
New Delhi.
September 2020 GST Compliance Calendar

Due date* Purpose Period Description

GSTR-7 Summary of Tax Deducted at Source

10 Sept (Monthly) Aug 2020
(TDS) and deposited under GST laws

Summary of Tax Collected at Source

GSTR-8
Aug 2020 (TCS) and deposited by e-commerce
(Monthly)
operators under GST laws

GSTR-1 Summary of outward supplies where the

11 Sept (Monthly) Aug 2020
annual turnover exceeds Rs 1.5 crore

GSTR-6 Details of ITC received and distributed

13 Sept (Monthly) Aug 2020
by ISD

Summary of outward taxable supplies

20 Sept GSTR-5
Aug 2020 and tax payable by a non-resident
(Monthly)
taxable person

Summary of outward taxable

GSTR-5A Aug 2020 supplies and tax payable by OIDAR
(Monthly)

Summary of outward supplies, ITC

GSTR-3B Aug 2020 claimed, and net tax payable for
taxpayers with turnover more than
Rs 5 crore in the last FY

*The due dates mentioned are subject to changes notified by the concerned department.
September 2020 GST Compliance Calendar

Due date* Purpose Period Description

Summary of outward supplies, ITC

GSTR-3B Aug 2020 claimed, and net tax payable by
22 Sept
taxpayers with a turnover of up to
Rs 5 crore in the last FY, registered
in category X states or UTs#

Summary of outward supplies, ITC

GSTR-3B Aug 2020
24 Sept claimed, and net tax payable by
taxpayers with a turnover of up to
Rs 5 crore in the last FY, registered
in category Y states or UTs#

GSTR-9 FY 2018-19 Annual GST returns for all

30 Sept (Yearly) regular/composition taxpayers**

GSTR-9C FY 2018-19 Certified Reconciliation Statement to

(Yearly) be furnished by taxpayers with annual
turnover over Rs 5 crore**

11 Jul
*The due dates mentioned are subject to changes notified by the concerned department.

#Category X: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union
Territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

#Category Y:  Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur,
Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and
New Delhi.

**For FY 2018-19, GSTR-9 is made optional for taxpayers with an annual turnover of up to Rs 2 crore and GSTR-9C is waived off for taxpayers with
an annual turnover of up to Rs 5 crore. Note that for the taxpayers with annual turnover below Rs 2 crore, late fees will not be charged for filing
GSTR-9 and 9C for FY 2018-19 after the due date.
October 2020 GST Compliance Calendar

Due date* Purpose Period Description

GSTR-7 Summary of Tax Deducted at Source

Sept 2020
10 Oct (Monthly) (TDS) and deposited under GST laws

GSTR-8 Summary of Tax Collected at Source

Sept 2020
(Monthly) (TCS) and deposited by e-commerce
operators under GST laws

Summary of outward supplies where the

GSTR-1 Sept 2020
11 Oct (Monthly) annual turnover exceeds Rs 1.5 crore

GSTR-6 Details of ITC received and distributed

13 Oct (Monthly) Sept 2020
by ISD

CMP-08 Jul-Sept 2020 Quarterly challan-cum-statement to be

18 Oct (Quarterly) furnished by composition dealers

Summary of outward taxable supplies

20 Oct GSTR-5 Sept 2020
and tax payable by a non-resident
(Monthly)
taxable person

GSTR-5A Sept 2020 Summary of outward taxable

(Monthly) supplies and tax payable by OIDAR

*The due dates mentioned are subject to changes notified by the concerned department.
October 2020 GST Compliance Calendar

Due date* Purpose Period Description

Summary of outward supplies, ITC

20 Oct GSTR-3B Sept 2020
claimed, and net tax payable for
taxpayers with turnover more than
Rs 5 crore in the last FY

Summary of outward supplies, ITC

claimed, and net tax payable by
22 Oct GSTR-3B Sept 2020 taxpayers with a turnover of up to
Rs 5 crore in the last FY, registered
in category X states or UTs#

Summary of outward supplies, ITC

24 Oct claimed, and net tax payable by
GSTR-3B Sept 2020 taxpayers with a turnover of up to
Rs 5 crore in the last FY, registered
in category Y states or UTs#

ITC-04 Summary of goods sent

25 Oct (Quarterly) Jul-Sept 2020
to/received from a job-worker

Summary of outward supplies

GSTR-1 Jul-Sept 2020
31 Oct (Quarterly)
where the annual turnover is up to
Rs 1.5 crore

The new GST return system will be implemented from October 2020 onwards as decided at the 39th GST
Council meeting held on 14th March 2020. Further details of the plan are yet to be announced or notified by
the GST Council.

11 Jul
*The due dates mentioned are subject to changes notified by the concerned department.

#Category X: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union
Territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

#Category Y:  Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur,
Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and
New Delhi.