Taxmann's GST Compliance List | April 2020 - March 2021 by Taxmann

Compliance List for April 2020 to March 2021 1

Filing of GSTR-3B for small taxpayers (April to December 2020) without interest and Late fees Turnover in the preceding Financial Year (‘PFY’)

Upto Rs. 5 Crore (Specified States-I)2

Upto Rs. 5 Crore (Specified States-II)3

1 2

Tax Period

No Interest1 for GSTR-3B if filed on or before

Feb-20

30-Jun-20

Mar-20

03-Jul-20

Apr-20

06-Jul-20

May-20

12-Sep-20

Jun-20

23-Sep-20

Jul-20

27-Sep-20

Aug-20

01-Oct-20

Sep-20

22-Oct-20

Oct-20

22-Nov-20

Nov-20

22-Dec-20

Dec-20

22-Jan-21

Feb-20

30-Jun-20

Mar-20

05-Jul-20

Apr-20

09-Jul-20

May-20

15-Sep-20

Jun-20

25-Sep-20

Jul-20

29-Sep-20

Aug-20

03-Oct-20

Sep-20

24-Oct-20

Oct-20

24-Nov-20

Nov-20

24-Dec-20

Dec-20

24-Jan-21

Late Fees No – In case of NIL Return Capped to Rs. 500 – In case of TAX liability If filed on or before 30-Sep-20

Late fees of Rs. 50/20 as the case may be.

No – In case of NIL Return Capped to Rs. 500 – In case of TAX liability If filed on or before 30-Sep-20

Late fees of Rs. 50/20 as the case may be.

Interest of 9% to be levied if filed after above mentioned due date but before 30-9-2020 and thereafter 18% p.a. 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 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

Compliance List for April 2020 to March 2021

GST

ON WORKS CONTRACT & OTHER CONSTRUCTION/EPC CONTRACTS Author

: Sudipta Bhattacharjee , Rishabh Prasad , Abhishek Garg

Edition

: 7th Edition

ISBN No

: 9789390585809

Date of Publication

: March 2021

Weight (Kgs)

: 0.46

No. of papers

: 420

Rs. 950 | USD 44

Description This book provides a comprehensive coverage on GST implications on Works Contract and other construction/EPC contracts. The Present Publication, authored by Sudipta Bhattacharjee, Rishab Prasad & Abhishek Garg, is the 7th Edition, and law stated in this book is amended up to 24-2-2021. The key features of this book are as follows:  Summary of key differences in Works Contract pre & post GST era  Relevant provisions on Works Contract under GST  Key Concepts & latest Case Laws on GST Works Contract  Several practical case studies & their implications on various sectors such as: l

Oil & Gas Sector

Real Estate Sector

Road/Highway Projects

Ports

Thermal Power Generation

Large Manufacturing Plants

Large Water Supply Projects

 Practical Strategies vis-a-vis Structuring of various types of Works Contract under GST  Best Practices for Tax Controversy Management under GST

ORDER NOW Compliance List for April 2020 to March 2021 3

Filing of GSTR-3B for large taxpayers (April to December 2020) without interest and Late fees Interest Turnover in PFY

More than Rs. 5 Crore

Tax Period

Due Date

No Interest if filed on or before

9% Interest if filed on or before

Feb-20

20-Mar-20

04-Apr-20

24-Jun-20

Mar-20

20-Apr-20

05-May-20

24-Jun-20

Apr-20

20-May-20

04-Jun-20

24-Jun-20

May-20

27-Jun-20

Jun-20

20-Jul-20

Jul-20

20-Aug-20

Aug-20

20-Sep-20

Sep-20

20-Oct-20

Oct-20

20-Nov-20

Nov-20

20-Dec-20

Dec-20

20-Jan-21

No relaxation and interest at 18% p.a.

Late fees of Rs. 50/20 as the case may be.

Compliance List for April 2020 to March 2021

Late Fees

No – In case of NIL Return

Capped to Rs. 500 – In case of TAX liability

If filed on or before 30-Sep-20

GST MANUAL

WITH GST LAW GUIDE & DIGEST OF LANDMARK RULINGS

(SET OF 2 VOLUMES) Author

: Taxmann

Date of Publication : February 2021

Edition

: 15th Edition

Weight (Kgs)

: 3.03

No. of papers

: 2846

ISBN No : 9789390585106 Rs. 3100 | USD 100

Description Taxmann’s GST Manual contains Compilation of Amended, Updated & Annotated GST Acts, Rules, Circulars & Notifications. What sets it apart is the presentation of the GST Act, along-with Relevant Rules, Forms, Circulars, Notifications, Dates of Enforcements and Allied Laws referred to in the Section. In other words, Annotation under each section shows:  Relevant Rules & Forms  Relevant Circulars & Notifications  Date of enforcement of provisions  Allied Laws referred to in the Section  Along with the above, the readers get a specially curated comprehensive Guide to GST Laws & Section-wise digest of Landmark Rulings under the GST Law The Present Publication is the 15th Edition, authored by Taxmann’s Editorial Board, is amended up to 1st February 2021, with the following noteworthy features:  Taxmann’s series of Bestseller Books on GST Laws  Follows the six-sigma approach, to achieve the benchmark of ‘zero error’  Compliance List for April 2020 to January 2021  Section – Rules and Forms Referencer  List of Forms

ORDER NOW Compliance List for April 2020 to March 2021 5

Filing of GSTR-3B (Jan-March 2021) Turnover in PFY More than Rs. 5 Crore

Tax Period

Due Date

Payment of Tax

Jan-2021

20-Feb-2021

Feb-2021

20-Mar-2021

Mar-2021

20-Apr-2021

Jan-2021

20-Feb-2021

Feb-2021

20-Mar-2021

Mar-2021

20-Apr-2021

Upto Rs. 5 Crore (opting for QRMP scheme4) (Specified States-I)2

Jan-Mar 2021

22-Apr-2021

25-Feb-2021 25-Mar-2021 22-Apr-2021

Upto Rs. 5 Crore (opting for QRMP scheme4) (Specified States-II)3

Jan-Mar 2021

24-Apr-2021

25-Feb-2021 25-Mar-2021 24-Apr-2021

Upto Rs. 5 Crore (not opting for QRMP scheme)

The registered person under the QRMP Scheme would be required to pay the tax due in each of the first two months of the quarter by depositing the due amount in Form GST PMT-06. The amount shall be deposited by the 25th day of next month.

Compliance List for April 2020 to March 2021

GST

TARIFF WITH GST RATE RECKONER (SET OF 2 VOLUMES) Author

: Taxmann

Date of Publication : February 2021

Edition

: 14th Edition

Weight (Kgs)

: 3.63

No. of papers

: 3144

ISBN No : 9789390585267 Rs. 2995 | USD 103

Description Taxmann’s GST Tariff contains GST Tariff for Goods and Services. It provides HSN-wise and SAC-wise Tariff of all the Goods and Services. The Present Publication is the 14th Edition, authored by Taxmann’s Editorial Board, is amended up to 1st February 2021, with the following noteworthy features: 

Taxmann’s series of Bestseller Books on GST Tariff



Follows the six-sigma approach, to achieve the benchmark of ‘zero error’

The Present Publication is published in two volumes & divided into 6 divisions, which are listed as follows: 

GST Tariff for Goods with HSN Code



Rates Specified in other Acts



GST Rate Reckoner for Goods/Commodity Index



GST Tariff for Services



Services Index



GST Tariff Notifications (Rate of Tax and Exemptions)

ORDER NOW Compliance List for April 2020 to March 2021 7

Filing of GSTR-1 without Late Fees Month/ Quarter

Due date

No Late Fee for GSTR-1 if filed on or before

March 2020

11-Apr-20

10-Jul-20

April 2020

11-May-20

24-Jul-20

May 2020

11-Jun-20

28-Jul-20

June 2020

11-Jul-20

05-Aug-20

July 2020

11-Aug-20

August 2020

11-Sep-20

September 2020

11-Oct-20

October 2020

11-Nov-20

November 2020

11-Dec-20

December 2020

11-Jan-21

January 2021

11-Feb-21

February 2021

11-Mar-21

March 2021

11-Apr-21

January to March 2020

30-Apr-20

17-Jul-20

April to June 2020

31-Jul-20

03-Aug-20

July to September 2020

31-Oct-20

No Relaxation

October to December 2020

13-Jan-21

January to March 2021

13-Apr-21

Compliance List for April 2020 to March 2021

No Relaxation

GST

READY RECKONER Author

: V.S. Datey

Date of Publication : February 2021

Edition

: 15th Edition

Weight (Kgs)

: 1.385

No. of papers

: 1200

ISBN No : 9789390585182 Rs. 2100

Description Taxmann’s Ultimate Best-Seller for Indirect Taxes – ‘GST Ready Reckoner’, is a ready referencer for all provisions of the GST Law. It covers all important topics of GST along with relevant Case Laws, Notifications, Circulars, etc. The Present Publication is the 15th Edition, authored by Mr. V.S. Datey & Updated till 1st February 2021. This book follows the Six-Sigma approach to achieve the benchmark of ‘zero-error’. The book has been divided into 55 chapters in respect of all-important-provisions of GST, including the following:  GST – An Overview  IGST, CGST, SGST and UTGST  Taxable Event in GST  Supply of Goods or Services or both  Classification of Goods and Services  Value of Taxable Supply of Goods or Services or both  Valuation Rules if value for GST not ascertainable  VAT concept and its application in GST  Input Tax Credit  Input Tax Credit – Other Issues  Input Tax Credit when exempted as well as taxable supplies made  Input Service Distributor  Persons liable to tax  Place of supply of goods or services or both other than exports or impacts  Place of supply in case of export or import of goods or services or both  Exports and Imports  Special Economic Zones and EOU

 Time of Supply of Goods and Services  Reverse Charge  Exemption from GST by issue of Notification  Concession to small enterprises in GST  Construction and Works Contract Services  Real Estate Services relating to residential and commercial apartments  TDR/FSI/Upfront amount in long term lease in real estate transactions  Distributive Trade Services  Passenger Transport Services  Financial and related services  Leasing or rental services and licensing services  Software and IPR Services  Business and production services  Job Work  Telecommunication, broadcasting and information supply  Community social, personal and other services  Government related activities

 Basic procedures in GST  Registration under GST  Tax Invoice, Credit and Debit Notes  E-way Bill for transport of goods  Payment of taxes by cash and through input tax credit  Returns under GST  Assessment and Audit  Demands and recovery  Refund in GST  Powers of GST Officers  Offences and penalties  First Appeal and revision in GST  Appeal before Appellate Tribunal  Appeals before High Court and Supreme Court  Prosecution and compounding  Provisions relating to evidence  Electronic Commerce  Miscellaneous issues in GST  GST Compensation Cess  Transitory Provisions  Constitutional Background of GST

ORDER NOW Compliance List for April 2020 to March 2021 9

Other Due dates Particulars Form GSTR-5

Form GSTR5A

Month/ Quarter

Due date

Revised Date

Feb-20

20-Mar-20

31-Aug-20

Mar-20

20-Apr-20

31-Aug-20

Apr-20

20-May-20

31-Aug-20

May-20

20-Jun-20

31-Aug-20

Jun-20

20-Jul-20

31-Aug-20

Jul-20

20-Aug-20

31-Aug-20

Aug-20

20-Sep-20

Sep-20

20-Oct-20

Oct-20

20-Nov-20

Nov-20

20-Dec-20

Dec-20

20-Jan-21

Jan-21

20-Feb-21

Feb-21

20-Mar-21

Mar-21

20-Apr-21

Feb-20

20-Mar-20

31-Aug-20

Mar-20

20-Apr-20

31-Aug-20

Apr-20

20-May-20

31-Aug-20

May-20

20-Jun-20

31-Aug-20

Jun-20

20-Jul-20

31-Aug-20

Jul-20

20-Aug-20

31-Aug-20

Aug-20

20-Sep-20

Sep-20

20-Oct-20

Oct-20

20-Nov-20

Nov-20

20-Dec-20

Dec-20

20-Jan-21

Jan-21

20-Feb-21

Feb-21

20-Mar-21

Mar-21

20-Apr-21

Compliance List for April 2020 to March 2021

GST

HOW TO MEET YOUR OBLIGATIONS (SET OF 2 VOLUMES) Author

: S.S. Gupta

Date of Publication : February 2021

Edition

: 10th Edition

Weight (Kgs)

: 3.715

No. of papers

: 3556

ISBN No : 9789390585342 Rs. 5995 | USD 146

Description Taxmann’s bestselling commentary on all provisions of GST, explains each and every concept of GST in lucid manner. The Present Publication is the 10th Edition, authored by S.S. Gupta & updated till 1st February, 2021. This book comes in a set of 2 volumes & it is divided into six divisions, namely: 

Basic Concepts



Exemption & Other Levies



Export & Import of Goods and Services



Procedures



Input Tax Credit



Appeals

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Compliance List for April 2020 to March 2021 11

Particulars Form GSTR-6

Form GSTR-7

Form GSTR-8

Furnishing of Form CMP-02

Month/ Quarter

Due date

Revised Date

Mar-20

13-Apr-20

31-Aug-20

Apr-20

13-May-20

31-Aug-20

May-20

13-Jun-20

31-Aug-20

Jun-20

13-Jul-20

31-Aug-20

Jul-20

13-Aug-20

31-Aug-20

Aug-20

13-Sep-20

Sep-20

13-Oct-20

Oct-20

13-Nov-20

Nov-20

13-Dec-20

Dec-20

13-Jan-21

Jan-21

13-Feb-21

Feb-21

13-Mar-21

Mar-21

13-Apr-21

Mar-20

10-Apr-20

31-Aug-20

Apr-20

10-May-20

31-Aug-20

May-20

10-Jun-20

31-Aug-20

Jun-20

10-Jul-20

31-Aug-20

Jul-20

10-Aug-20

31-Aug-20

Aug-20

10-Sep-20

Sep-20

10-Oct-20

Oct-20

10-Nov-20

Nov-20

10-Dec-20

Dec-20

10-Jan-21

Jan-21

10-Feb-21

Feb-21

10-Mar-21

Mar-21

10-Apr-21

Mar-20

10-Apr-20

31-Aug-20

Apr-20

10-May-20

31-Aug-20

May-20

10-Jun-20

31-Aug-20

Jun-20

10-Jul-20

31-Aug-20

Jul-20

10-Aug-20

31-Aug-20

Aug-20

10-Sep-20

Sep-20

10-Oct-20

Oct-20

10-Nov-20

Nov-20

10-Dec-20

Dec-20

10-Jan-21

Jan-21

10-Feb-21

Feb-21

10-Mar-21

Mar-21

10-Apr-21

31-Mar-20

30-Jun-20

Compliance List for April 2020 to March 2021

GST

E-WAY BILL Author

: V.S. Datey

Date of Publication : February 2021

Edition

: 8th Edition

Weight (Kgs)

: 0.35

No. of papers

: 340

ISBN No : 9789390585656

Rs. 850 | USD 42

Description This book provides complete & updated insight of all provisions relating to GST E-Way Bill, in simplified manner. The Present Publication is the 8th Edition, authored by V.S. Datey & amended up to 1st February 2021, with the following coverage:  E-Way Bill for Transport of Goods  Filling of Part B of E-Way Bill  Generation of E-Way Bill by portal  Other Provision Relating to E-Way Bill  Road Check and Verification of Documents and Conveyances  Overview of the Provisions of E-Way Bill  Tax Invoice  Delivery Challan  Bill of Supply when no Tax Invoice is Required  GST on Goods Transport Service  Also Available n

[4th Edition] of Taxmann’s GST Practice Manual

[15th Edition] of Taxmann’s GST Ready Reckoner

ORDER NOW Compliance List for April 2020 to March 2021 13

Particulars Furnishing of Form CMP-08

Month/ Quarter

Due date

Revised Date

April-June 2020

18-Apr-20

07-Jul-20

July-Sep 2020

18-Oct-20

Oct-Dec 2020

18-Jan-21

Jan-Mar 2021

18-Apr-21

30-Apr-20

31-Oct-20

30-Apr-21

Furnishing of Form GSTR4(for quarters from July, 2017 to March, 2019)5

22-Sep-20 to 31-Oct-20

Furnishing of Form GSTR9/9A for FY 2018-19(Annual Return)

31-Dec-20

Furnishing of Form GSTR9C for FY 2018-19(Reconciliation Statement)

31-Dec-20

Furnishing of Form GSTR9/9A for FY 2019-20(Annual Return)

31-Mar-21

Furnishing of Form GSTR9C for FY 2019-20 (Reconciliation Statement)

31-Mar-216

Furnishing of Form GSTR-4 of FY 2019-20

Furnishing of Form GSTR-4 of FY 2020-21

5. 6.

No Late Fee in case of NIL Return and Maximum Late Fee Capped to Rs. 500 in case of TAX liability, if filed during the period 22-Sep20 to 31-Oct-20 Notification No. 04/2021-Central Tax dated 28-2-2021

Compliance List for April 2020 to March 2021

GST

ON WORKS CONTRACT & REAL ESTATE TRANSACTIONS Author

: V.S. Datey

Date of Publication : February 2021

Edition

: 4th Edition

Weight (Kgs)

: 0.655

No. of papers

: 620

ISBN No : 9789390585885 Rs. 1295 | USD 51

Description This book provides complete & updated coverage on GST Real Estate Transactions & Works Contracts. The Present Publication is the 4th Edition, authored by V.S. Datey & amended up to 1st February 2021, with the following noteworthy features:  Issues pertaining to Projects/Transfer of Development Rights (TDR)/Development Rights/ Floor Space Index (FSI)/Leasing/Renting are extensively covered in this book  Numerical illustrations to clarify issues relating to GST on Real Estate Projects are provided  Services to and by Government is covered  The contents of this book are as follows: n Part I – Basics of GST l Background l Taxable Event in GST l Classification of Goods and Services l Value of Taxable Supply of Goods or Services or Both l Input Tax Credit l Input Tax Credit when Exempted as well as Taxable Supplies are made l Input Service Distributor l Place of Supply of Goods or Services l Time of Supply of Goods and Services l Reverse Charge l Procedures in GST l E-Way Bill for Transport of Goods l Miscellaneous Issues in GST n Part II – Taxability of Works Contracts Real Estate Transactions l Transactions Relating to Real Estate l Real Estate Projects l TDR/FSI/Upfront Amount in Long Term Lease in Real Estate Transactions l Leasing and Renting of Real Estate l Construction and Works Contract Services l Government Related Activities

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GST

INPUT TAX CREDIT Author

: V.S. Datey

Date of Publication : February 2021

Edition

: 10th Edition

Weight (Kgs)

: 0.42

No. of papers :

396

ISBN No : 9789390585724 Rs. 850 | USD 42

Description This book provides complete guidance on the following under GST:  Input Tax Credit 

Refund of Input Tax Credit



Export issues relating to Input Tax Credit

It also incorporates various issues related to Input Tax Credit such as availment, reversal, refund, etc. The Present Publication is the 10th Edition, authored by V.S. Datey & updated till 1st February, 2021, with the following coverage:  Manner and requirements of availing Input Tax Credit 

Cases involving reversal of Input Tax Credit



Treatment of Input Tax Credit in case of exempted as well as taxable supplies



Refund of Input Tax Credit



Relevant Sections, Rules and clarifications regarding Input Tax Credit



The contents of the book are as follows: n

GST – An Overview

VAT Concept and its Application in GST

Input Tax Credit

Input Tax Credit – Other Issues

Input Tax Credit when exempted as well as taxable supplies are made

Input Service Distributor

Exports and Input Tax Credit

Refund of Input Tax Credit

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GST

AUDIT & ANNUAL RETURN Author

: Aditya Singhania

Date of Publication : February 2021

Edition

: 8th Edition

Weight (Kgs)

: 1.03

No. of papers

: 972

ISBN No : 9789390585816 Rs. 1795 | USD 62

Description Taxmann’s GST Audit and Annual Return – F.Y. 2019-20’ caters to handle the preparation and filing of GSTR 9, GSTR 9A/4 and GSTR 9C for FY 2019-20 which is currently supposed to be filed till 28th February 2021. This book serves as a ready referencer for all the professionals like CA and their Articles, CS, CWA, Advocates, etc. in handling audit and annual return assignments. The Present Publication is the 8th Edition, incorporating all amendments and updated till 24th January 2021, authored by Aditya Singhania, with the following noteworthy features:  The book has been divided into 3 Divisions namely n Division 1: GSTR 9, n Division 2: GSTR 9A, and n Division 3: GSTR 9C  [Division based on Forms] The Chapters in each division has been divided based on the said forms i.e. each Part of the forms has been dealt with in separate Chapters, therefore, making it easy for the professional to quickly refer the relevant part for better insight  [Clause-wise/Table-wise Format of Presentation] Exhaustive tables with clear cross reference between GSTR 1, GSTR 3B, GSTR 4 vis-à-vis GSTR 9 and GSTR 9A has been made for easy pick-up of the data for furnishing return  Clarifications issued from time to time has been incorporated in the relevant table to track the changes that has taken place from time to time  This book includes explanation of law and a commentary in each Chapter along-with relevant case laws in order to ascertain the impact in annual returns and audit for FY 2019-20  [Explanation using practical examples] Since this is the 3rd year for which GSTR 9 and GSTR 9C needs to be furnished, therefore, there are several transactions whose impacts run across FY 2018-19 and FY 2019-20 for which a separate Chapter has been incorporated  [Quick Referencer of Sections, Rules & Forms] The unique portion of the book is ‘Quick Referencer for FY 2019-20’ which will help the professionals in cross referencing sections-rules-forms, ascertaining all the key changes like: n Applicability of changes taken place through Finance Act 2019 & Finance Act, 2020 n Notifications issued during FY 2019-20 n Circulars issued till FY 2019-20, along-with relevant annexures

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