Important dates in January 2020 for compliance under GST are as follows: –
|
Due date |
Forms | Period |
Description |
| January 10, 2020 |
GSTR-7 |
December 2019 |
Return for Tax Deducted at source to be filed by Tax Deductor |
| January 10, 2020 |
GSTR-8 |
December 2019 |
E-Commerce operator registered under GST liable to TCS |
| January 11, 2020 |
GSTR-1 |
December 2019 |
Taxpayers having an aggregate turnover of more than Rs. 1.50 Crores or opted to file Monthly Return |
| January 13, 2020 |
GSTR-6 |
December 2019 |
Every Input Service Distributor (ISD) |
| January 18, 2020 | GSTR-4 | October- December 2019 |
Statement for payment of Self assessed tax i.e. Form CMP – 08, to declare the details or summary by Composition dealer for tax payable for the previous quarter. |
| January 20, 2020 |
GSTR-3B |
December 2019 |
All registered persons to pay GST and file Monthly Summary GST Return |
| January 20, 2020 |
GSTR-5 |
December 2019 |
A Non-Resident person pay GST and file Monthly GST Return |
| January 20, 2020 |
GSTR-5A |
December 2019 |
Non-resident ODIAR services provider file Monthly GST Return |
| January 31, 2020 |
GSTR-1 |
October- December 2019 |
Taxpayers having an aggregate turnover of up to Rs. 1.50 Crores or opted to file Quarterly Return |
| January 31, 2020 |
GSTR-9 |
Financial Year 2017- 18 |
Taxpayers having an aggregate turnover of more than Rs. 2 Crores |
| January 31, 2020 |
GSTR-9A |
Financial Year 2017- 18 |
Taxpayers under Composition Scheme having an aggregate turnover of more than Rs. 2 Crores |
| January 31, 2020 |
GSTR-9C |
Financial Year 2017- 18 |
GST Audit – Reconciliation Statement |