GST Due Dates for December, 2020
Forms/returns ~Due Date –
A. GSTR 8~10-12-2020
Return to be filed by every E-commerce operator who is required to deduct Tax Collected at Source (TCS) for the month of November,2020.
B. GSTR 7~10-12-20
Return to be filed by every person who is required to deduct Tax at Source (TDS)
Return of outward supplies (i.e sales) only for assesses having turnover exceeding 1.5 Cr or who have opted to file monthly return.
Return to be filed by Input Service Distributor for the month of November, 2020
Return to be filed by registered person under GST 2020 having turnover exceeding Rs. 5 crore for the month of November, 2020.
F. GSTR-3B~ 22-12-20
Return to be filed by registered person having a turnover of upto Rs. 5 Crores in the previous Financial Year. Tax Return for the month of November,2020
(Group A: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep)
Return to be filed by registered person having a turnover of upto Rs. 5 Crores in the previous Financial Year for the month of November, 2020
(Group B: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi)
Return to be filed by Non-Resident Foreign taxpayer registered under GST (for the month of November,2020).
Return to be filed by Non-Resident Online Information and Database Access or Retrieval (OIDAR) services Provider (for the month of November, 2020).
Annual return to be filed yearly by taxpayers registered under GST FY 2018-19
Annual return form for the composition scheme dealers having an annual turnover upto Rs. 1.5 crore FY 2018-19
Audit form to be filed by taxpayers having the turnover exceeding Rs. 2 crores in a financial year along with the reconciliation statement and certification of an audit FY 2018-19