The CBIC has notified due dates for period of October 2020 to March 2021 vide Notification No. 74/2020, Notification No. 75/2020 and Notification No. 76/2020 dated 15/10/2020.
Also, CBIC seeks to notify the number of HSN digits required on tax invoice vide vide Notification No. 78/2020 dated 15/10/2020.
| S. No. | Quarter for which details in FORM GSTR-1 are furnished | Time period for furnishing details in FORM GSTR-1 |
| 1 | October, 2020 to December, 2020 | 13th January, 2021 |
| 2 | January, 2021 to March, 2021 | 13th April, 2021 |
Monthly: Notification No. 75/2020 dated 15/10/2020 seeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from October, 2020 to March, 2021.
| S. No. | Month | Due Date |
| 1 | October, 2020 | 11th November, 2020 |
| 2 | November, 2020 | 11th December, 2020 |
| 3 | December, 2020 | 11th January, 2020 |
| 4 | January, 2020 | 11th February, 2020 |
| 5 | February, 2020 | 11th March, 2020 |
| 6 | March, 2020 | 11th April, 2020 |
Note : Notification No. 86/2020 has rescinded Notification 76/2020-Central tax dated 15.08.2020.
| Period | Due Date | State |
| October, 2020 to March, 2021 | Twenty-Second day of the month succeeding such month | 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 |
| October, 2020 to March, 2021 | Twenty-Fourth day of the month succeeding such month | 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 |
Taxpayers having an aggregate turnover of more than five crore rupees in the previous financial year, shall furnish FORM GSTR-3B of the said rules for each of the months from October, 2020 to March, 2021, on or before the Twentieth day of the month succeeding such month:
| S. No. | Aggregate Turnover in the preceding Financial Year | Number of Digits of Harmonised System of Nomenclature Code (HSN Code) |
| 1 | Up to rupees five crores | 4 |
| 2 | More than rupees five crores | 6 |
It may be pertinent to note that a registered person having aggregate turnover up to five crores rupees in the previous financial year may not mention the number of digits of HSN Code, as specified in the corresponding entry in column (3) of the said Table in a tax invoice issued by him under the said rules in respect of supplies made to unregistered persons.
This Article was authored by Tushant a passionate blogger by .
Co-founded Tax Ninja with the aim to serve knowledge digitally.
He's on a valiant quest to share his knowledge of Income Tax and GST.
Life motto : Do my best, so that I can't blame myself for anything
