GST Calender June 2020

GST Compliance Calendar for June 2020 

Turnover	Month	Original due date	Revised due date (Note 1)
Filing of Form GSTR-3B for the month of
Up to ₹ 1.5 crores	February 2020	22-03-2020/ 24-03-2020	30-06-2020
	March 2020	22-04-2020/ 24-04-2020	03-07-2020
	April 2020	22-05-2020/ 24-05-2020	06-07-2020
More than ₹ 1.5 crores but up to ₹ 5 crore	February 2020	22-03-2020/ 24-03-2020	29-06-2020
	March 2020	22-04-2020/ 24-04-2020	29-06-2020
	April 2020	22-05-2020/ 24-05-2020	30-06-2020
More than ₹ 5 crores	February 2020	20-03-2020	24-06-2020
	March 2020	20-04-2020	24-06-2020
	April 2020	20-05-2020	24-06-2020
Upto ₹ 5 crore	May 2020	22-06-2020/ 24-06-2020	12-07-2020/ 14-07-2020
More than ₹5 Crore	May 2020	20-06-2020	27-06-2020
Filing of Form GSTR-1 for the quarter/month of
Upto ₹1.5 crore	January-March, 2020	30-04-2020	30-06-2020
More than ₹ 1.5 crore	March 2020	11-04-2020	30-06-2020
	April 2020	11-05-2020	30-06-2020
	May 2020	11-06-2020	30-06-2020
Filing of Form GSTR-7(return to be filed by the persons who is required to deduct TDS) for the month of
-	March 2020	10-04-2020	30-06-2020
	April 2020	10-05-2020	30-06-2020
	May 2020	10-06-2020	30-06-2020
Filing of Form GSTR-8 for the month of
-	March 2020	10-04-2020	30-06-2020
	April 2020	10-05-2020	30-06-2020
	May 2020	10-06-2020	30-06-2020
-	Filing of Form CMP-02	31-03-2020	30-06-2020
-	Filing of Form CMP-08	18-04-2020	07-07-2020
	Filing of Form GSTR-4	30-04-2020	15-07-2020
-	Filing of Form GSTR-9/9Afor the F.Y. 2018-19	31-03-2020	30-06-2020
Upto₹5 Crores	Filing of Form GSTR-9C for the F.Y. 2018-19	31-03-2020	Not required
More than ₹5 Crores	Filing of Form GSTR-9C for the F.Y. 2018-19	31-03-2020

Notes

 1.  The due dates have not been extended per se but only relaxation has been provided from levy of interest and late fee for the given period.

2. The taxpayers who want to opt into the composition scheme for the FY 2020-21 had to file the form CMP-02. The due date for the same has been pushed to 30 June 2020 from 31 March 2020. Accordingly, the form ITC-03 can now be filed by 31 July 2020.

3. Facility for registration of IRP/RPs made available on the GST Portal.

Insolvency Resolution Professionals/ Resolution Professionals (IRPs/RPs), appointed to undertake corporate insolvency resolution proceedings for Corporate Debtors, in terms of Notification. No 11/2020-CT, dated 21st March, 2020 can apply for new registration on GST Portal. On behalf of the Corporate Debtors, in each of the States or Union Territories, on the PAN and CIN of the Corporate Debtor, where the corporate debtor was registered earlier, within 30 days of their appointment as IRP/RP. The person appointed as IRP/RP shall be the Primary Authorized Signatory for the newly registered Company.