Compliance Calendar | August 2020

by | Aug 4, 2020 | Compliance Calendar

Please find below relevant due dates for filing returns and undertaking other important activities during August 2020.

  1. Returns

S. No.

Month

 

  Returns

  Due Date

1.

June 2020

 

  GSTR-1

  (without late fee)

 

  August 5, 2020

2.

July 2020

 

  GSTR-1

 

  August 11, 2020

3.

July 2020

 

  GSTR-3B

  August 20, 2020

4.

March 2020 to July 2020

  GSTR-6

 

  August 31, 2020

  GSTR-7

 

  GSTR-8

 

5.

January to June 2020

 

  ITC-04

  August 31, 2020

 

  1. Other relevant due dates 

If due date of following activities falls between March 20, 2020 to August 30, 2020, then last date for fulfilling the compliance is August 31, 2020: 

  • Filing of an appeal, reply, application, report, document, return, statement etc. by taxpayer.
  • Export of goods within 90 days from date of invoice of supplier where supplier pays GST at concessional rate of 0.1 percent by the Merchant Exporter.
  • Goods received back from job-worker within 1 year (inputs) and 3 years (capital goods).
  • Filing of refund application.
  • ITC needs to be reversed along with interest if there is failure to make payment to vendor within 180 days.
  • Monthly ITC reversal attributable to exempt supplies and non-business purposes.
  • Filing of LUT for Financial Year (‘FY’) 2020-21.

Please refer our update NITYA Insight | Issue 148 | Recent changes regarding extension of various timelines dated June 29, 2020 (click here) on detail analysis of ‘Other relevant due dates’.

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