CBIC notifies due dates for GSTR 1 and GSTR 3B from October 2020 till March 2021
The Central Board of Indirect Taxes and Customs (CBIC) is a part of the Department of Revenue under the Ministry of Finance, Government of India. It deals with the tasks of formulation of policy concerning levy and collection of Customs, Central Excise duties, Central Goods & Services Tax and IGST, prevention of smuggling and administration of matters relating to Customs, Central Excise, Central Goods & Services Tax, IGST and Narcotics to the extent under CBIC’s purview.
On 15th October, CBIC came up with the various notifications for prescribing the due dates for filing GSTR 1 & GSTR 3B, providing exemptions to certain category of persons from filing GSTR 9, GSTR-9A & GSTR-9C, mandating a registered person for mentioning of HSN Code in the Tax invoice, etc.
Let us learn about the provisions in these notifications in detail here.
Notification No. 74/2020 – Central Tax dated 15th October, 2020
CBIC notified that the registered persons having aggregate turnover of up to Rs 1.5 crore in the preceding financial year or the current financial year, can file their GSTR 1 as per the due date mentioned below:
| Quarter for which details in GSTR-1 are furnished | Time period for furnishing details in GSTR-1 |
| October, 2020 to December, 2020 | 13th January, 2021 |
| January, 2021 to March, 2021 | 13th April, 2021 |
Notification No. 75/2020 – Central Tax dated 15th October, 2020
CBIC extended the time-limit for furnishing the details of outward supplies in GSTR-1 by registered persons having aggregate turnover of more than Rs 1.5 crore in the preceding financial year or the current financial year as follows:
| Month for which details in GSTR-1 are furnished | Time period for furnishing details in GSTR-1 |
| October 2020 | 11th November 2020 |
| November 2020 | 11th December 2020 |
| December 2020 | 11th January 2021 |
| January 2021 | 11th February 2021 |
| February 2021 | 11th March 2021 |
| March 2021 | 11th April 2021 |
Notification No. 76/2020 – Central Tax dated 15th October, 2020
This notification prescribed the due dates of filing GSTR 3B as follows:
1. Taxpayers having an aggregate turnover of more than Rs 5 crores in the previous financial year
| Month for which details in GSTR-3B are furnished | Time period for furnishing details in GSTR-3B |
| October 2020 | 20th November 2020 |
| November 2020 | 20th December 2020 |
| December 2020 | 20th January 2021 |
| January 2021 | 20th February 2021 |
| February 2021 | 20th March 2021 |
| March 2021 | 20th April 2021 |
2. Taxpayers having an aggregate turnover of up to Rs 5 crore in the previous financial year, whose principal place of business is in 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 or Lakshadweep
| Month for which details in GSTR-3B are furnished | Time period for furnishing details in GSTR-3B |
| October 2020 | 22th November 2020 |
| November 2020 | 22th December 2020 |
| December 2020 | 22th January 2021 |
| January 2021 | 22th February 2021 |
| February 2021 | 22th March 2021 |
| March 2021 | 22th April 2021 |
3. Taxpayers having an aggregate turnover of up to Rs 5 crore in the previous financial year, whose principal place of business is in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi
| Month for which details in GSTR-3B are furnished | Time period for furnishing details in GSTR-3B |
| October 2020 | 24th November 2020 |
| November 2020 | 24th December 2020 |
| December 2020 | 24th January 2021 |
| January 2021 | 24th February 2021 |
| February 2021 | 24th March 2021 |
| March 2021 | 24th April 2021 |
Notification No. 77/2020 – Central Tax dated 15th October, 2020
Registered persons having aggregate turnover less than Rs 2 Crores are not required to file GSTR 9, GSTR 9A & GSTR 9C
Notification No. 78/2020 – Central Tax dated 15th October, 2020 and Notification No. 06/2020–Integrated Tax dated 15th October, 2020
A registered person has to mandatorily mention the HSN Digits of the HSN Code in tax invoicesfor the all products sold as follows:
| Aggregate Turnover in the preceding Financial Year | Number of Digits of Harmonised System of Nomenclature Code (HSN Code) |
| Up to Rs 5 crores | 4 |
| more than Rs 5 crores | 6 |
However, a registered person having aggregate turnover up to Rs 5 crores in the previous financial year may not mention the number of digits of HSN Code, in a tax invoice issued by him in respect of supplies made to unregistered persons
Notification No. 79/2020 – Central Tax dated 15th October, 2020
This notification substituted Rule 67A which pertains to “Manner of furnishing of return or details of outward supplies by short messaging service facility” as follows:
A registered person who is required to furnish a Nil return under section 39 in FORM GSTR-3B or a Nil details of outward supplies under section 37 in FORM GSTR-1 or a Nil statement in FORM GST CMP-08 for a tax period, any reference to electronic furnishing shall include furnishing of the said return or the details of outward supplies or statement through a short messaging service using the registered mobile number and the said return or the details of outward supplies or statement shall be verified by a registered mobile number based One Time Password facility.
In simple words, the registered person who opted to pay tax under composition scheme can now file NIL GST CMP 08 through SMS (Earlier this facility was only available to the registered persons who are required to file NIL GSTR 1 & GSTR 3B)
This notification substituted proviso to Rule 80(3) as follows:
Provided that for the financial year 2018-2019 and 2019-2020, every registered person whose aggregate turnover exceeds Rs 5 crore shall get his accounts audited as specified under section 35(5) and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C for the said financial year, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner
In simple words, registered persons having aggregate turnover more than Rs 2 Crore but less than Rs 5 Crores are required to file GSTR 9 but are not required to file GSTR 9C.
The said notification has also made changes in format of Form GSTR 1, GSTR 2A, GSTR 5, GSTR 5A, GSTR 9, GSTR-9C and DRC Forms
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