Please find attached Compliance Calendar incorporating due dates for filing relevant returns and other important activities from GST perspective for the month of October 2020.

On September 30, 2020, the Government extended several due dates under Indirect Tax laws which are enumerated below:

1. Due date of filing GSTR 9 and GSTR 9C has been extended from September 30, 2020 to October 31, 2020.

(Refer: Notification No. 69/2020-Central Tax dated September 30, 2020)

2. Relaxation has been provided for issuance of E-Invoice for October 2020. For invoices issued in October 2020, taxpayers still need to obtain Invoice Reference Number (‘IRN’) from Invoice Reference Portal (‘IRP’) within 30 days from date of invoice.

(Refer: Press Release dated September 30, 2020)

3. Various time limits given under the Excise, Customs and Service Tax laws falling between March 20, 2020 and December 30, 2020 is extended to December 31, 2020 for completion of following actions:

–             Any proceeding / issuance of any order, notice, intimation, sanction, approval etc. by any Authority, Commission or Tribunal; and

–             Any appeal, reply, application, report, document, return, statement etc. to be filed by taxpayer.

NITYA Comments: Notably, due dates under GST law falling between March 20, 2020 and August 30, 2020 was extended till August 31, 2020. There is no further extension for the same.

Trust you find the above useful. In case of any clarification, please feel free to contact.

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