GST Due Dates in September 2020

GST registration in Lucknow

1)  GSTR-1

GSTR-1 is a monthly or quarterly return that should be filed by every registered dealer. It contains details of all outward supplies i.e sales. The return has a total of 13 sections.

The due dates for GSTR-1 are based on your turnover. Businesses with sales of upto Rs. 1.5 crore have an option to file quarterly returns. Other taxpayers with sales above Rs. 1.5 crore have to file monthly return.

PeriodicityPeriodDue Date
Monthly filingsAugust 202011-09- 2020
Quarterly filingsJuly 2020 to September, 202031-10- 2020

2) GSTR-3B

GSTR-3B is a monthly self-declaration to be filed by a registered GST dealer along with GSTR 1 and GSTR 2 return forms. It is a simplified return to declare summary GST liabilities for a tax period. IMPORTANT: You have to file GSTR-3B even when there has been no business activity (nil return)

(in the preceding Financial
Tax PeriodDue DateDate up to Which relaxation ProvidedInterest*
Upto Rs. 5 Crore
(Specified States-I)
May 202022-06- 202012-09- 2020NIL up to  12-09- 2020, thereafter 9% till  3-09- 2020
Upto Rs. 5 Crore
(Specified States-I)
June 202022-07- 202023-09-2020NIL up to 23-09-2020, thereafter 9% till September 30, 2020
Upto Rs. 5 Crore
(Specified States-I)
July 202022-08 202027-09- 2020NIL up to 27-09-2020, thereafter 9% till 30-09-2020
Upto Rs. 5 Crore
(Specified States-I)
August 202022-09- 202001-10-2020.NIL upto 1-10- 2020
Upto Rs. 5 Crore
(Specified Sates-II)
May 202024-06- 202015-09- 2020NIL upto 15-09- 2020, thereafter 9% till 30-09-2020
Upto Rs. 5 Crore
(Specified Sates-II)
June 202024-07- 202025-09-2020NIL upto 25-09- 2020, thereafter 9% till 30-09-2020
Upto Rs. 5 Crore
(Specified Sates-II)
July 202024-08- 202029-09-2020NIL upto 29-09- 2020, thereafter 9% till 30-09-2020
Upto Rs. 5 Crore
(Specified Sates-II)
August 2002024-09- 202003-10-2020 NIL upto 03-10-2020
More than Rs. 5 CroreAugust 202020-09- 2020Not extended

Specified States-I 

Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep

Specified Sates-II

Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

3) GSTR 5 and 5A

Every  registered non-resident taxable person is required to furnish a return in GSTR-5 in GST Portal. Non-Resident foreign taxpayers are those suppliers who do not have a business establishment in India and have come for a short period to make supplies in India. Such a person is required to furnish details of all taxable supplies in GSTR-5

 A Return in Form GSTR-5A has been prescribed which is to be furnished by the OIDAR service providers providing services to unregistered service recipients in India

PeriodDue Date
August, 202020-09-2020

4) GSTR 6

Every Input Services Distributor is required to file a monthly return furnishing details of invoices on which credit has been received. The due date for filing of GSTR 6 as per GST Act is 13th of next month.

PeriodDue Date
August, 202013-09-2020

 5) GSTR-7

GSTR-7 is a monthly return to be filed by the persons required to deduct TDS under the GST. Filing of GSTR 7 for a month is due on 10th of the following month.

PeriodDue Date
August, 202010-09-2020

6) GSTR-8

GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST. GSTR-8 contains the details of supplies effected through e-commerce platform and amount of TCS collected on such supplies. GSTR-8 filing for a month is due on 10th of the following month.

PeriodDue Date
August, 202010-09-2020

7) GSTR-9, 9A

GSTR 9 is an annual return to be filed yearly by taxpayers registered under GST. All taxpayers/taxable persons registered under GST must file their GSTR 9. However, the following are NOT required to file GSTR 9:

  • Taxpayers opting composition scheme (They must file GSTR-9A)
  • Casual Taxable Person
  • Input service distributors
  • Non-resident taxable persons

Persons paying TDS under section 51 of CGST Act.

GSTR-9 filing for businesses with turnover up to Rs 2 crore made optional for FY 17-18 and FY 18-19

The GSTR-9A is the annual return to be filed once in a year by taxpayers who have opted for the Composition Scheme under GST for a particular financial year.

Period F.Y. 2018-19   Due Date 30-09-2020

8) GSTR- 9C

Every registered person whose aggregate turnover during a financial year exceeds two crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 of the CGST Act, and shall furnish a copy of the audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C.

For businesses with an annual turnover of less than Rs 5 crore, filing of GSTR-9C for FY 2018-19 is waived off

PeriodDue Date
F.Y 2018-1930-09-2020

Know Your ITR Form For A.Y. 2020-21 (F.Y.2019-20)

private company registration in lucknow

ITR-1 (Sahaj)

For Individuals being a Resident (other than Not Ordinarily Resident) having Total Income upto Rs.50 lakhs, having Income from Salaries, One House Property, Other Sources (Interest etc.), and Agricultural Income upto Rs.5 thousand(Not for an Individual who is either Director in a company or has invested in Unlisted Equity Shares)

ITR -2

For Individuals and HUFs not having income from profits and gains of business or profession


For individuals and HUFs having income from profits and gains of business or profession

ITR-4 (Sugam)

For Individuals, HUFs and Firms (other than LLP) being a Resident having Total Income upto Rs.50 lakhs and having income from Business and Profession which is computed under sections 44AD, 44ADA or 44AE
(Not for an Individual who is either Director in a company or has invested in Unlisted Equity Shares)


For persons other than:-
(i) Individual,
(ii) HUF,
(iii) Company and
(iv) Person filing Form ITR-7


This form is for Companies other than companies claiming exemption under Section 11 of the Income Tax Act, 1961.


For persons including companies required to furnish return under sections 139(4A) or 139(4B) or 139(4C) or 139(4D)

For Professional assisted Tax Filing

TDS on Payment by E-Commerce Operator (ECO) wef 01.10.2020 (Section 194-O):

TDS @ 1% on Payments made to E- Commerce Participants (ECP) by E- Commerce Operator u/s. 194-O w.e.f. 01.10.2020

The Finance Act, 2020 has introduced a new Section 194-O for deducting 1% TDS on Payments made to E-Commerce Participants, which will be applicable for the transactions from 1.10. 2020  onward.

If any person purchased any product or received any service through an e-Commerce Operator (A person who owns operates or manages digital or electronic facility or platform for electronic commerce) from any Person then TDS should be deducted by e-Commerce Operator as per section. 194-O. The detailed provision are as follows.

Section 194O TDS on Payment of certain sums by the e-commerce operator to e-commerce participant w.e.f 01.10.2020

1. Tax to be deducted by e-Commerce Operator at the rate of 1% (as per sec. 206AA – 5% if PAN of the deductee is not available) of the value (Excluding GST) of goods or services of an ECP sold through an e-Commerce Operator using his website At the time of credit or payment (whichever is earlier) of the amount of sale to the account of an ECP by ECO. (Explanation to Sub Sec. 1 – any payment made by Buyer of goods or services directly to an ECP, shall be deemed to be the amount credited or paid by the ECO to the ECP and shall be included in the value of the sale of goods or services for the purpose of deduction of tax under this sub-section)

2. No TDS: where the ECPis Individual or HUF and the Amount paid/expected to be paid by ECO to ECP during the previous year does not exceed 5,00,000 rupees & ECP furnished PAN or Aadhar to ECO.

3. No TDS should be deducted under any other provisions If TDS is deducted under Sub Sec. 1 or No TDS  is required to be deducted as per Sub Sec. 2 

4. The Board (Tax Department) may, with the approval of the Central Government, issue guidelines for the purpose of removing the difficulty in giving effect to the provisions of this section

5. Such Guidelines shall be laid before each House of Parliament and shall be binding on the income-tax authorities and on the ECO.