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