The government has issued 6 notifications for prescribing due dates and some relaxation for filling annual return and audit and HSN code.
1. Notification Number 74
The aggregate turnover of up to 1.5 Crores in the preceding FY or the current FY shall be filling of GSTR-1 quarterly, time schedule as follows-
October to December 20----- 13 January 2021
January to March 21----------- 13 April 2021
2. Notification Number 75
The aggregate turnover of More than 1.5 Crores in the preceding FY or the current FY shall be filling of GSTR-1 Monthly, time schedule as follows-
October 2020-------- 11 November
November 2020----- 11 December
December 2020------ 11 January
January 2020--------- 11 February
February 2020-------- 11 March
March 2020------------ 11 April
3. Notification Number 76
This notification prescribes the due date for filing GSTR 3B
For the registered persons having aggregate turnover more than 5 Crores in the preceding FY or the current FY Due date as follows
October 2020-------- 20 November
November 2020----- 20 December
December 2020------ 20 January
January 2020--------- 20 February
February 2020-------- 20 March
March 2020------------ 20 April
For the registered persons having aggregate turnover Up to 5 Crores in the preceding FY or the current FY and place of business is situated in these states Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana , Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep Due date as follows-
October 2020-------- 22 November
November 2020----- 22 December
December 2020------ 22 January
January 2020--------- 22 February
February 2020-------- 22 March
March 2020------------ 22 April
For the registered persons having aggregate turnover Up to 5 Crores in the preceding FY or the current FY and place of business is situated in these states Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi.
October 2020-------- 24 November
November 2020----- 24 December
December 2020------ 24 January
January 2020--------- 24 February
February 2020-------- 24 March
March 2020------------ 24 April
4. Notification Number 77
By this Notification government relaxes the provision for filling GSTR-9, GSTR-9A, GSTR-9C for F.Y. 2019-20.
Now no need to file these return if the aggregate turnover is less than 2 Crores
5. Notification Number 78
This Notification specifies the HSN Code Digits to be mention in Tax Invoice.
Up to Rs. 5 Cr----4 Digit
More than 5 Cr---6 Digit
Exemption is given to the registered persons having turnover less than 5 Crores is that they need not mention the HSN code in the Tax Invoice in respect of supplies made to unregistered persons.
6. Notification Number 06 of IGST
Same As Notification Number 78.
