Important dates in August 2020 for compliance under GST are as follows: –
|
Due Dates |
Forms | Period | Description |
Notification No |
|
August 03, 2020 |
GSTR-1 |
April 2020 to June 2020 |
Taxpayers having an aggregate turnover of Up to than Rs. 1.50 Crores (< Rs 1.50 Cr) or opted to file Quarterly Return |
|
| August 11, 2020 |
GSTR-1 |
July, 2020 |
Taxpayers having an aggregate turnover of More than Rs. 1.50 Crores (> Rs 1.50 Cr) or opted to file Monthly Return |
– |
|
August 20, 2020 |
GSTR-3B |
July, 2020 |
Taxpayers having an aggregate turnover of more than rupees 5 Crores (> Rs 5 Cr) in the preceding financial year |
– |
|
August 31, 2020 |
GSTR-4 |
F.Y 2019-20 |
Filing of Annual Return i.e. GSTR-4 by the Composition Dealer for the financial year 2019-2020 |
|
|
August 31, 2020 |
GSTR-5 & 5A |
July, 2020 |
Non-resident ODIAR services provider file Monthly GST Return |
|
|
August 31, 2020 |
GSTR-6 |
July, 2020 |
Every Input Service Distributor (ISD) |
|
|
August 31, 2020 |
GSTR-7 |
July, 2020 |
Return for Tax Deducted at source to be filed by Tax Deductor |
|
|
August 31, 2020 |
GSTR-8 |
July, 2020 |
E-Commerce operator registered under GST liable to TCS |
|
|
August 31, 2020 |
ITC – 04 |
4th Quarter of 2019-20 and First Quarter of F.Y 2020-21 |
ITC-04 is a quarterly Form. It must be furnished on or before 25th day of the month succeeding the quarter. Details to be furnished in ITC-04 – Goods sent to Job Worker and Goods received back from the Job Worker |
|
|
August 31, 2020 |
Letter of Undertaking (LUT) |
F.Y 2020-21 |
All registered Taxpayers who export the Goods or Services will have to furnish Letter of Undertaking (LUT) in Form GST RFD-11 on the common portal of GSTN in order to make exports without payment of IGST. A Fresh LUT is required to furnish for every year, so for F.Y 20-21 due date extended till August 31, 2020 |