Compliance Calendar | September 2020

by | Sep 1, 2020 | Compliance Calendar

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

1) Returns under GST

S. No.



Due Date


August 2020

GSTR-7 (TDS return)

September 10, 2020


August 2020

GSTR-8 (TCS return)


August 2020

GSTR-1 (Details of Outward supply)

September 11, 2020


August 2020

GSTR-6 (ISD return)

September 13, 2020


August 2020

GSTR-3B (Monthly return)

September 20, 2020


Financial Year (‘FY’) 2018-19

GSTR-9 (Annual return)

September 30, 2020

GSTR-9C (Reconciliation statement)

2) Other relevant dates under GST

A. Reporting / rectification in FORM GSTR-1 for FY 19-20

• Taxpayers can report / rectify details of outward supplies for FY 19-20 (omitted or needs amendment) in GSTR-1 till due date for filing GSTR-1 of September 2020 (October 11, 2020).

B. Issuance of debit notes and credit notes for FY 19-20

• ITC on debit notes pertaining to invoices issued in FY 19-20 can be claimed till filing of GSTR-3B for September 2020 (i.e. till October 20, 2020). To enable customer to avail ITC within this timeline, debit notes need to be issued by September 30, 2020.

• Credit notes for supplies made in FY 19-20 can be issued by September 30, 2020.

C. ITC pertaining to FY 19-20

• ITC for FY 19-20 can be claimed before filing of GSTR-3B for September 2020 (i.e. till October 20, 2020) or annual return (December 31, 2020), whichever is earlier.

D. Reversal of common credits used for making exempt supplies

• Rule 42 of the CGST Rules provides for monthly reversal of ITC on inputs and input services attributable to exempted supplies on provisional basis. This needs to be finalized on yearly basis. Any adjustment (availment / reversal of excess ITC) needs to be done by September 30 of next FY. Accordingly, taxpayers need to finalize these workings for FY 19-20 till September 30, 2020.

E. Preparation of e-invoicing

• E-invoicing is mandatory for taxpayers having aggregate turnover exceeding ₹ 500 crores effective October 1, 2020. Hence, taxpayers should complete their preparation within September 2020.

3) Relevant dates under Customs and FTP

A. Compliance for claiming benefits under Trade Agreements

• Government has introduced the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 (‘CAROTAR 2020’) vide Notification No. 81/2020 – Customs (NT) dated August 21, 2020 providing detailed procedural framework for governing preferential duty claims.

• CAROTAR 2020 will come into effect from September 21, 2020.

(Please refer our update NITYA Insight | Issue 169 | Introduction of rules for administration of preferential duty claims dated August 29, 2020 (click here) on detail analysis of ‘CAROTAR 2020’)

B. Time limit under Customs law falling between March 20, 2020 to September 29, 2020

• Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 (‘Ordinance’) read with Notification No. GSR 418 (E) dated June 27, 2020 extended various time limits given under the Customs law falling between March 20, 2020 to September 29, 2020 till September 30, 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.

(The Ordinance also applies to Excise and Service Tax law)

C. Other relevant dates

• MEIS / SEIS scrips issued between March to June 2018 are valid till September 30, 2020.

• Various compliances under EOUs schemes need to be performed till September 30, 2020.

• RCMC certificates expired on or before March 31, 2020 are valid till September 30, 2020.

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