4 April 2020
- GSTR-3B for the month of February 2020 to be filed by all registered taxpayers
7 April 2020
- Payment of Tax collected at source (‘TCS’) collected in March 2019
10 April 2020
- GSTR-7 for the month of March 2020 to be filed by taxpayers deducted at source (TDS)
- GSTR-8 for the month of March 2020 to be filed by E-commerce operators required to collect tax at source (TCS)
11 April 2020
- GSTR-1 for the month of March 2020 to be filed by registered taxpayers with an annual aggregate turnover of more than INR 15 million
13 April 2020
- GSTR-6 for the month of March 2020 to be filed by Input service distributors
14 April 2020
Issue TDS Certificates under section 194IA and 194IB
20 April 2020
- GSTR-3B for the month of March 2020 to be filed by all registered taxpayers with a turnover of more than INR 50 million
- GSTR-5 for the month of March 2020 to be filed by Nonresident taxable person
- GSTR-5A for the month of March 2020 to be filed by persons providing Online Information and Database Access or Retrieval (OIDAR) services
22 April 2020
- GSTR-3B for the month of March 2020 to be filed by registered taxpayers with a turnover less than INR 50 million and belonging to Category 1 states
24 April 2020
- GSTR-3B for the month of March 2020 to be filed by registered taxpayers with a turnover less than INR 50 million and belonging to Category 2 states
30 April 2020
- GSTR-1 for the period from January 2020 to March 2020 to be filed by registered taxpayers with an annual aggregate turnover of up to INR 15 million
- Payment of TDS deducted in March 2019 by non-government deductors on salary and non-salary payments
- Challan-cum-statement for TDS under section 194IA and 194IB for March 2019
Category 1 states: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman, and Nicobar Islands and Lakshadweep.
Category 2 states: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh, and Delhi.
Note - The government has announced that taxpayers will be allowed to file their GST returns for February, March, and April 2020 by the end of June 2020 without any interest, late fee and penalty. However, in the case of taxpayers with an aggregate turnover of more than INR 5 Crores, there will be a levy of interest at the reduced rate of 9% p.a. (as against the actual interest rate of 18% p.a.), in case of delay of more than 15 days in payment of tax, from the due dates applicable presently.