{"id":3237,"date":"2020-09-02T01:07:44","date_gmt":"2020-09-01T19:37:44","guid":{"rendered":"http:\/\/carajput.com\/blog\/?p=3237"},"modified":"2025-12-03T13:39:04","modified_gmt":"2025-12-03T08:09:04","slug":"key-updates-on-gst-compliance-before-31st-august-2020","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/key-updates-on-gst-compliance-before-31st-august-2020\/","title":{"rendered":"Key updates on GST 2020"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69d2c909c4018\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69d2c909c4018\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/key-updates-on-gst-compliance-before-31st-august-2020\/#Key_updates_on_GST-_Compliance_2020\" title=\"Key updates on GST- Compliance 2020\">Key updates on GST- Compliance 2020<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/key-updates-on-gst-compliance-before-31st-august-2020\/#Background\" title=\"Background\">Background<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/key-updates-on-gst-compliance-before-31st-august-2020\/#GST_Milestones_expiring_31_August_2020\" title=\"GST\u00a0Milestones\u00a0expiring\u00a031\u00a0August\u00a02020\">GST\u00a0Milestones\u00a0expiring\u00a031\u00a0August\u00a02020<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/key-updates-on-gst-compliance-before-31st-august-2020\/#After_taking_into_account_the_notifications_the_final_deadlines_will_be_as_follows\" title=\"After\u00a0taking\u00a0into\u00a0account\u00a0the notifications the\u00a0final\u00a0deadlines\u00a0will\u00a0be\u00a0as\u00a0follows:\u00a0\">After\u00a0taking\u00a0into\u00a0account\u00a0the notifications the\u00a0final\u00a0deadlines\u00a0will\u00a0be\u00a0as\u00a0follows:\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/key-updates-on-gst-compliance-before-31st-august-2020\/#How_should_you_tackle_this\" title=\"How should you tackle this?\">How should you tackle this?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/key-updates-on-gst-compliance-before-31st-august-2020\/#E-Invoicing_E-Invoicing_is_soon_becoming_necessary_We_built_a_knowledge_pool_for_fast_integration_Details_are_an_attached_post\" title=\"E-Invoicing: E-Invoicing is soon becoming necessary, We built a knowledge pool for fast integration. Details are an attached post :\u00a0\">E-Invoicing: E-Invoicing is soon becoming necessary, We built a knowledge pool for fast integration. Details are an attached post :\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/carajput.com\/blog\/key-updates-on-gst-compliance-before-31st-august-2020\/#Moving_to_the_September_GST_compliance_timeline_here_is_a_detailed_description_of_our_September_compliance_calendar\" title=\"Moving to the September GST compliance timeline, here is a detailed description of our September compliance calendar:\">Moving to the September GST compliance timeline, here is a detailed description of our September compliance calendar:<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/carajput.com\/blog\/key-updates-on-gst-compliance-before-31st-august-2020\/#Interest_Late_Fee_to_be_paid\" title=\"Interest \/ Late Fee to be paid\">Interest \/ Late Fee to be paid<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/carajput.com\/blog\/key-updates-on-gst-compliance-before-31st-august-2020\/#Prosecution_in_GST\" title=\"Prosecution in GST\u00a0\">Prosecution in GST\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/carajput.com\/blog\/key-updates-on-gst-compliance-before-31st-august-2020\/#So_here_is_the_expectation_that_the_compliances_will_be_completed_before_all_these_extended_due_dates\" title=\"So here is the expectation that the compliances will be completed before all these extended due dates.\">So here is the expectation that the compliances will be completed before all these extended due dates.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/carajput.com\/blog\/key-updates-on-gst-compliance-before-31st-august-2020\/#Compliance_Calendar_for_March-2021\" title=\"Compliance Calendar for March-2021.\u00a0\">Compliance Calendar for March-2021.\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/carajput.com\/blog\/key-updates-on-gst-compliance-before-31st-august-2020\/#Applicability_of_new_provision_from_April_2021\" title=\"Applicability of new provision from April 2021\">Applicability of new provision from April 2021<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/carajput.com\/blog\/key-updates-on-gst-compliance-before-31st-august-2020\/#Statutory_Compliance_Calendar_for_August_2021\" title=\"Statutory Compliance Calendar for August 2021\">Statutory Compliance Calendar for August 2021<\/a><ul class='ez-toc-list-level-4'><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/carajput.com\/blog\/key-updates-on-gst-compliance-before-31st-august-2020\/#GST_Return_compliances_calendar-_Nov_2020\" title=\"GST Return compliances calendar- Nov 2020\">GST Return compliances calendar- Nov 2020<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/carajput.com\/blog\/key-updates-on-gst-compliance-before-31st-august-2020\/#Salient_features_of_new_GST_system_in_india\" title=\"Salient features of new GST system in india\">Salient features of new GST system in india<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/carajput.com\/blog\/key-updates-on-gst-compliance-before-31st-august-2020\/#Key_points_of_42nd_GST_council_Meeting_headed_By_FM_N_Sitharaman\" title=\"Key points of 42nd GST council Meeting headed By FM N. Sitharaman\">Key points of 42nd GST council Meeting headed By FM N. Sitharaman<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h1><\/h1>\n<p><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/images-3.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-8157\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/images-3.jpg\" alt=\"www.carajput.com;GST\" width=\"883\" height=\"772\" \/><\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Key_updates_on_GST-_Compliance_2020\"><\/span><strong>Key updates on GST- Compliance 2020<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Background\"><\/span><span style=\"font-family: 'Arial','sans-serif'; color: #333333; font-weight: normal;\">Background<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'Arial','sans-serif'; color: #333333; font-weight: normal;\">Adhering to tax-related compliance introduced by the Indian government is obligatory for taxpayers in India. Failure to comply with the due dates for filing GST returns as well as the GST rules which result in the government imposing severe penalties on taxpayers in India.<\/span><\/p>\n<p style=\"text-align: justify;\">The tax compliances have experienced a complete improvement in the last 6 months. Given the prevailing Coron-19 pandemics, the entire compliance schedule has been changed.<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'Arial','sans-serif'; color: #333333; font-weight: normal;\">It is not only about income tax but also about GST. We&#8217;ve been reviewing income tax compliances over the past week and now we&#8217;re going to cover compliances that need to be completed by August 31 to escape fines and late fees. <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'Arial','sans-serif'; color: #333333; font-weight: normal;\">Tax compliance was difficult, especially during the COVID period, when human health and safety were of primary importance. All the GST compliance requirements, the deadlines for which are August 31, 2020, are given below.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"GST_Milestones_expiring_31_August_2020\"><\/span><span style=\"font-family: Arial, sans-serif; color: #000080; font-weight: normal;\">GST\u00a0Milestones\u00a0expiring\u00a031\u00a0August\u00a02020<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Many deadlines for GST implementation expired on August 31, 2020. To prevent late payments and fines, it is important to recall those due dates and to file the returns. Let&#8217;s see which time-limit expires on August 31, 2020.<\/p>\n<h3 class=\"first-sentence-half\"><span class=\"ez-toc-section\" id=\"After_taking_into_account_the_notifications_the_final_deadlines_will_be_as_follows\"><\/span><span class=\"nd-word\">After\u00a0<\/span><span class=\"nd-word\">taking\u00a0<\/span><span class=\"nd-word\">into\u00a0<\/span><span class=\"nd-word\">account\u00a0<\/span><span class=\"nd-word\">the <\/span><span class=\"nd-word\">notifications the<\/span><span class=\"nd-word\">\u00a0<\/span><span class=\"nd-word\">final\u00a0<\/span><span class=\"nd-word\">deadlines\u00a0<\/span><span class=\"nd-word\">will\u00a0<\/span><span class=\"nd-word\">be\u00a0<\/span><span class=\"nd-word\">as\u00a0<\/span><span class=\"nd-word\">follows:\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table>\n<tbody>\n<tr>\n<td><b>\u00a02 Yr\u00a0 from the prescribed date falls between<\/b><\/td>\n<td><b>Final due date to submit a refund application<\/b><\/td>\n<\/tr>\n<tr>\n<td>1st January 2020 to 19th March 2020<\/td>\n<td>The respective day between 1st January 2020 to 19th March 2020<\/td>\n<\/tr>\n<tr>\n<td>20th March 2020 to 31st March 2020<\/td>\n<td>31st August 2020<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Due to COVID 19 Situation and after Hon&#8217;ble FM Ms. Nirmala Sitharaman Ji &#8220;Corona is an act of God&#8221; and business loss now is the time to avoid late Fee, Interest, and Penalties.<\/p>\n<p><a href=\"https:\/\/carajput.com\/publications\/due-date-chart-along-with-late-fee-and-interest-payable-for-gst-3b-and-gstr-1.pdf\" data-cke-saved-href=\"https:\/\/carajput.com\/publications\/due-date-chart-along-with-late-fee-and-interest-payable-for-gst-3b-and-gstr-1.pdf\">Deadlines are as under:<\/a><\/p>\n<p>\u00b7Refund Application FY 2017-18: Online thru Form GST RFD-01<\/p>\n<p>\u00b7GSTR-4 (FY 2019-20): Filed by Composition Taxable Person (Notification No. 59\/2020).<\/p>\n<p>\u00b7GSTR-5: Filed by Non- Resident taxable person.<\/p>\n<p>\u00b7ITC 04: ITC-04 is related to job worker and submitted by the principal every quarter. The last date of ITC 04 of the 4th quarter of 2019-20 and the first quarter of 2020-21 is 31st August 2020. (Notification No. 55\/2020 dated 27.06.2020).<\/p>\n<p>\u00b7As per Notification No. 55\/2020 dated 27.06.2020, the due date for the month of March 2020 to July 2020 is extended to 31st August 2020 (Point No. 5 to 9).<\/p>\n<p>\u00b7GSTR-5A: Filed by <a href=\"https:\/\/www.caindelhiindia.com\/blog\/gst-provisions-on-oidar\/\">OIDAR service<\/a> providers.<\/p>\n<p>\u00b7GSTR-6: Filed by <a href=\"https:\/\/carajput.com\/gst\/gst-return.php\">Input Service Distributors (ISD)<\/a>.<\/p>\n<p>\u00b7GSTR-7: Filed by TDS deductor.<\/p>\n<p>\u00b7GSTR-8: Filed by E-commerce Operator.<\/p>\n<p>Letter of Undertaking (LUT) FY 2020-21: Notification No. 55\/2020 Letter of Undertaking (LUT) is a document that exporters can file to export goods or services without having to pay taxes. Any registered individual will be able to supply LUT in GST RFD 11 type and export products without paying the integrated fee.<\/p>\n<p>Other related GST compliances (except few provisions covered in the exclusion clause of N.N 55\/2020-CT dated 27.06.2020) falls during the period 20.03.2020 to 30.08.2020 and which has not been made.<\/p>\n<p style=\"font-weight: 400;\">As per the latest notification released on December 26, 2019, provisional ITC has now been restricted to 10% instead of 20% of the eligible ITC (as per 2A). The new restriction has come into effect from January 1, 2020.<\/p>\n<p style=\"font-weight: 400;\">It is important to complete ITC matching in order to claim accurate provisional ITC before filing GSTR 3B. Should you happen to cross the limit, it will result in legal repercussions &amp; heavy tax penalty (up to 24%)<\/p>\n<h3 style=\"font-weight: 400;\"><span class=\"ez-toc-section\" id=\"How_should_you_tackle_this\"><\/span><span style=\"color: #000080;\"><strong>How should you tackle this?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"font-weight: 400;\">&#8211; Reconcile your GSTR 2A &amp; Purchase register every month.<\/p>\n<p style=\"font-weight: 400;\">&#8211; Communicate the mismatches to your vendors.<\/p>\n<p style=\"font-weight: 400;\">&#8211; Claim only the matched transaction&#8217;s ITC in your 3B.<\/p>\n<p style=\"font-weight: 400;\">&#8211; Keep a proper track of ITC&#8217;s pertaining to Quarterly Filing vendors to claim later.<\/p>\n<p style=\"font-weight: 400;\">To help you with this complex &amp; heavily manpower driven activity, Rajput Jain and associates have come up with an advanced reconciliation tool to keep you afloat of all the possible discrepancies &amp; help you claim the right amount of ITC.<\/p>\n<p><strong><a href=\"https:\/\/carajput.com\/blog\/e-commerce-platforms-under-gst\/\">More updates:-Commerces Platform under GST<\/a><\/strong><\/p>\n<p><a href=\"https:\/\/carajput.com\/blog\/composition-levy-scheme-under-gst\/\"><strong>More updates:Composition levy scheme under GST<\/strong><\/a><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"E-Invoicing_E-Invoicing_is_soon_becoming_necessary_We_built_a_knowledge_pool_for_fast_integration_Details_are_an_attached_post\"><\/span><strong><span style=\"font-family: Arial, sans-serif; color: #000080;\">E-Invoicing: <\/span><\/strong><span style=\"font-family: Arial, sans-serif; color: #000080; font-weight: normal;\"><strong>E-Invoicing is soon becoming necessary, We built a knowledge pool for fast integration. Details are an attached post :<\/strong>\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><a href=\"https:\/\/carajput.com\/blog\/details-of-e-invoice-under-gst\/\" data-cke-saved-href=\"https:\/\/carajput.com\/blog\/details-of-e-invoice-under-gst\/\">Details about the E- Invoices\u00a0<\/a><\/p>\n<p><a href=\"https:\/\/carajput.com\/blog\/applicability-of-e-invoice-framework-for-gst\/\" data-cke-saved-href=\"https:\/\/carajput.com\/blog\/applicability-of-e-invoice-framework-for-gst\/\">Applicability of E-invoice\u00a0Framework for GST<\/a><\/p>\n<p><a href=\"https:\/\/carajput.com\/learn\/complete-overview-about-online-information-database-access-or-retrieval-oidar-.html\">Complete coverage about online information Database access or retrieval(OIDAR)<\/a><\/p>\n<p><a href=\"https:\/\/carajput.com\/blog\/basic-details-of-invoice-registration-portalirp-on-gst\/\" data-cke-saved-href=\"https:\/\/carajput.com\/blog\/basic-details-of-invoice-registration-portalirp-on-gst\/\">Basic details of Invoice registration Portalirp on GST<\/a><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Moving_to_the_September_GST_compliance_timeline_here_is_a_detailed_description_of_our_September_compliance_calendar\"><\/span><span style=\"font-family: 'Arial','sans-serif'; color: #333333; font-weight: normal;\">Moving to the September GST compliance timeline, here is a detailed description of our September compliance calendar:<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>&nbsp;<\/p>\n<ul>\n<li><strong>Monthly GST Return Due Dates<\/strong>:\n<ul>\n<li>GSTR-1 (Outward Supplies): Typically due around the 11th of each month.<\/li>\n<li>GSTR-3B (Summary Return): Due around the 20th or later, with separate dates for Category 1 and Category 2 taxpayers.<\/li>\n<li>GSTR-7, GSTR-8, GSTR-6: Specific dates for TDS, TCS, and ISD returns.<\/li>\n<li>CMP-08: Quarterly composition return deadlines.<\/li>\n<li>Annual Returns: GSTR-9 &amp; 9C for FY 2024-25 scheduled in December 2025.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li><strong>Special Notes<\/strong>:\n<ul>\n<li>Amnesty Scheme under Section 73 of CGST Act runs from Nov 2024 to Mar 2025.<\/li>\n<li>Union Budget Day: 1st February 2025.<\/li>\n<li>Important Holidays: Republic Day (26 Jan), Independence Day (15 Aug), Gandhi Jayanti (2 Oct), etc.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li><strong>Quarterly &amp; Annual Compliance<\/strong>:\n<ul>\n<li>ITC-04 for job work, GSTR-4 for composition taxpayers, and PMT-06 for QRMP scheme.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<figure id=\"attachment_8156\" aria-describedby=\"caption-attachment-8156\" style=\"width: 840px\" class=\"wp-caption alignnone\"><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/GST-Calander.png\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-8156\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/GST-Calander.png\" alt=\"www.carajput.com;GST Planner\" width=\"840\" height=\"895\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/GST-Calander.png 481w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/GST-Calander-281x300.png 281w\" sizes=\"(max-width: 840px) 100vw, 840px\" \/><\/a><figcaption id=\"caption-attachment-8156\" class=\"wp-caption-text\"><span style=\"font-size: 16px; color: #000080;\">GST Returns Application late fee<\/span><\/figcaption><\/figure>\n<figure id=\"attachment_8159\" aria-describedby=\"caption-attachment-8159\" style=\"width: 896px\" class=\"wp-caption alignnone\"><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/LATE-FEES-ON-GSRT-4-REDUCED-FOR-DELAYED-FILING-COMPOSITION-DEALER-RETURN.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-8159\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/LATE-FEES-ON-GSRT-4-REDUCED-FOR-DELAYED-FILING-COMPOSITION-DEALER-RETURN.jpg\" alt=\"www.carajput.com;GSTR-4 Late Fees\" width=\"896\" height=\"487\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/LATE-FEES-ON-GSRT-4-REDUCED-FOR-DELAYED-FILING-COMPOSITION-DEALER-RETURN.jpg 600w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/LATE-FEES-ON-GSRT-4-REDUCED-FOR-DELAYED-FILING-COMPOSITION-DEALER-RETURN-300x163.jpg 300w\" sizes=\"(max-width: 896px) 100vw, 896px\" \/><\/a><figcaption id=\"caption-attachment-8159\" class=\"wp-caption-text\">www.carajput.com; GSTR-4 Late Fees<\/figcaption><\/figure>\n<p>The late fee according to the GST Act is Rs. 100 a day per statute. So it&#8217;s under CGST 100 and under SGST 100. Max is Rs. 200 \/ day. The maximum amount is Rs 5,000\/-. No late fees are paid on IGST.<\/p>\n<p>Submission of return is mandatory under GST. And if there is no trade, you will have to file a refund from Zero. You can not file a return until you register the return of the previous month\/quarter.<\/p>\n<p>Late filing of GST return would also have a cascading impact and will lead to heavy fines and penalties. The GSTR-1&#8217;s late filing fee is deposited in GSTR-3B &#8216;s liability ledger directly after such a delay.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Interest_Late_Fee_to_be_paid\"><\/span><span style=\"color: #000080;\">Interest \/ Late Fee to be paid<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The interest per annual is 18 percent. It must be based on the amount of outstanding tax owed by the taxpayer. It is to be calculated at the time of payment on the Net tax liability identified in the ledger. The time span is from the next day after filing due date to the final payment date.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Prosecution_in_GST\"><\/span><span style=\"color: #000080;\">Prosecution in GST\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_8174\" aria-describedby=\"caption-attachment-8174\" style=\"width: 922px\" class=\"wp-caption alignnone\"><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/PROSECUTION-IN-GST_page-0001.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-8174\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/PROSECUTION-IN-GST_page-0001-1024x725.jpg\" alt=\"www.carajput.com;GST Prosecution\" width=\"922\" height=\"652\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/PROSECUTION-IN-GST_page-0001-1024x725.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/PROSECUTION-IN-GST_page-0001-300x212.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/PROSECUTION-IN-GST_page-0001-768x543.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/PROSECUTION-IN-GST_page-0001.jpg 1754w\" sizes=\"(max-width: 922px) 100vw, 922px\" \/><\/a><figcaption id=\"caption-attachment-8174\" class=\"wp-caption-text\"><strong style=\"color: #ff6600; font-size: 16px;\">Penal provisions of the Central Goods and Services Tax Act 2017 prevails over the Code of Criminal Procedure for GST frauds<\/strong><\/figcaption><\/figure>\n<p>The Honourable Bombay High Court, <span style=\"color: #000080;\"><strong>Tejas Pravin Dugad v. UOI<\/strong> <\/span>\u00a0dismissed the written petition filed by the Directors of <strong><span style=\"color: #000080;\">M\/s. Ganraj Ispat Private Limited<\/span> <\/strong>challenging proceedings initiated by the Dept alleging fraudulent use of ITC on the basis of a counterfeit invoice held that the special provisions of the Central Goods and Services Tax Act, 2017 prevailed over the provisions of the CPC 1973 and it cannot be said that all the provisions of the CPC, 1973 [Order No. Criminal Writ Petition No. 1715 to 1718 of 2020, decided on 15 January 2021]<\/p>\n<p>GST Audit Due date extended<br \/>\nPress Note regarding extension of due date for furnishing of Annual Returns GSTR-9 and GSTR-9C for the FY 2019-20 to March 31, 2021.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"So_here_is_the_expectation_that_the_compliances_will_be_completed_before_all_these_extended_due_dates\"><\/span><span style=\"color: #000080;\">So here is the expectation that the compliances will be completed before all these extended due dates.<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h3><span class=\"ez-toc-section\" id=\"Compliance_Calendar_for_March-2021\"><\/span><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/Goods-and-Services-Tax-Compliance-Feb-2021.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-10892\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/Goods-and-Services-Tax-Compliance-Feb-2021-740x1024.jpg\" alt=\"\" width=\"826\" height=\"1144\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/Goods-and-Services-Tax-Compliance-Feb-2021-740x1024.jpg 740w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/Goods-and-Services-Tax-Compliance-Feb-2021-217x300.jpg 217w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/Goods-and-Services-Tax-Compliance-Feb-2021-768x1063.jpg 768w\" sizes=\"(max-width: 826px) 100vw, 826px\" \/><\/a><span style=\"color: #000080;\"><strong>Compliance Calendar for March-2021.\u00a0<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/1.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-11036\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/1-791x1024.jpg\" alt=\"\" width=\"857\" height=\"1110\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/1-791x1024.jpg 791w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/1-232x300.jpg 232w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/1-768x994.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/1.jpg 989w\" sizes=\"(max-width: 857px) 100vw, 857px\" \/><\/a><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Applicability_of_new_provision_from_April_2021\"><\/span><span style=\"color: #000080;\">Applicability of new provision from April 2021<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2019\/02\/thumbnail_Applicability-of-new-provision-from-April-2021-page0001.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-11353\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2019\/02\/thumbnail_Applicability-of-new-provision-from-April-2021-page0001-791x1024.jpg\" alt=\"\" width=\"861\" height=\"1115\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2019\/02\/thumbnail_Applicability-of-new-provision-from-April-2021-page0001-791x1024.jpg 791w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2019\/02\/thumbnail_Applicability-of-new-provision-from-April-2021-page0001-232x300.jpg 232w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2019\/02\/thumbnail_Applicability-of-new-provision-from-April-2021-page0001-768x994.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2019\/02\/thumbnail_Applicability-of-new-provision-from-April-2021-page0001.jpg 989w\" sizes=\"(max-width: 861px) 100vw, 861px\" \/><\/a><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td>\n<h3><span class=\"ez-toc-section\" id=\"Statutory_Compliance_Calendar_for_August_2021\"><\/span><span style=\"color: #000080;\"><strong>Statutory Compliance Calendar for August 2021<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/td>\n<\/tr>\n<tr>\n<td>&nbsp;<\/p>\n<table width=\"767\">\n<tbody>\n<tr>\n<td width=\"30\"><strong>S. No. <\/strong><\/td>\n<td width=\"90\"><strong>Statue<\/strong><\/td>\n<td width=\"126\"><strong>Purpose<\/strong><\/td>\n<td width=\"252\"><strong>Event Details<\/strong><\/td>\n<td width=\"75\"><strong>Compliance Period<\/strong><\/td>\n<td width=\"111\"><strong>Original date<\/strong><\/td>\n<td width=\"83\"><strong>Extended Date<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"30\">1.<\/td>\n<td width=\"90\">Ministry of Corporate Affairs<\/td>\n<td width=\"126\">All forms\u00a0 forms that are to be filed between the period of 1st April 2021 and 31st July 2021<\/td>\n<td width=\"252\">Ministry of Corporate Affairs issued a notification stating that the forms that are to be filed between the period of 1st April 2021 and 31st July 2021 can be filed by 31st August 2021.<\/td>\n<td width=\"75\">FY 2020-21<\/td>\n<td width=\"111\">01.04.2021 to 31.07.2021<\/td>\n<td width=\"83\">31-Aug-2021<\/td>\n<\/tr>\n<tr>\n<td width=\"30\">2.<\/td>\n<td width=\"90\">Labour Law<\/td>\n<td width=\"126\">Providend Fund \/ ESI<\/td>\n<td width=\"252\">Due Date for payment of Provident fund and ESI contribution for the previous month.<\/td>\n<td width=\"75\">Jul-21<\/td>\n<td width=\"111\">15-Aug-2021<\/td>\n<td width=\"83\">15-Aug-2021<\/td>\n<\/tr>\n<tr>\n<td width=\"30\">3.<\/td>\n<td width=\"90\">GOODS AND SERVICES TAX<\/td>\n<td width=\"126\">GSTR-1<\/td>\n<td width=\"252\">1.Registered person, with aggregate turnover of less than Rs 5 Cr during last year, opted for monthly filing of return under QRMP2. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during last Year.<\/td>\n<td width=\"75\">July, 2021<\/td>\n<td width=\"111\">11-Aug-2021<\/td>\n<td width=\"83\">11-Aug-2021<\/td>\n<\/tr>\n<tr>\n<td width=\"30\">4.<\/td>\n<td width=\"90\">GOODS AND SERVICES TAX<\/td>\n<td width=\"126\">Details of outward supply-IFF<\/td>\n<td width=\"252\">Invoice furnishing facility for July, 2021 is available for registered person with turnover less than Rs. 5 Cr &amp; opted for quarterly filing of return.<\/td>\n<td width=\"75\">Jul-21<\/td>\n<td width=\"111\">13-Aug-2021<\/td>\n<td width=\"83\">13-Aug-2021<\/td>\n<\/tr>\n<tr>\n<td width=\"30\">5.<\/td>\n<td width=\"90\">GOODS AND SERVICES TAX<\/td>\n<td width=\"126\"><u>GSTR -6<\/u><\/td>\n<td width=\"252\">Due Date for filing return by Input Service Distributors.<\/td>\n<td width=\"75\">Jul-21<\/td>\n<td width=\"111\">13-Aug-2021<\/td>\n<td width=\"83\">13-Aug-2021<\/td>\n<\/tr>\n<tr>\n<td width=\"30\">6.<\/td>\n<td width=\"90\">GOODS AND SERVICES TAX<\/td>\n<td width=\"126\">GSTR<u> &#8211; 3B<\/u><\/td>\n<td width=\"252\">Due Date for filling GSTR &#8211; 3B return for the month of July, 2021 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year<\/td>\n<td width=\"75\">July, 2021<\/td>\n<td width=\"111\">20-Aug-2021<\/td>\n<td width=\"83\">20-Aug-2021<\/td>\n<\/tr>\n<tr>\n<td width=\"30\">7.<\/td>\n<td width=\"90\">GOODS AND SERVICES TAX<\/td>\n<td width=\"126\">GSTR<u> -5<\/u><\/td>\n<td width=\"252\">GSTR -5 to be filed by Non-Resident Taxable Person for the previous month.<\/td>\n<td width=\"75\">Jul-2021<\/td>\n<td width=\"111\">20-Aug-2021<\/td>\n<td width=\"83\">20-Aug-2021<\/td>\n<\/tr>\n<tr>\n<td width=\"30\">8.<\/td>\n<td width=\"90\">GOODS AND SERVICES TAX<\/td>\n<td width=\"126\">GSTR<u> -5A<\/u><\/td>\n<td width=\"252\">GSTR -5A to be filed by OIDAR Service Providers for the previous month.<\/td>\n<td width=\"75\">Jul-2021<\/td>\n<td width=\"111\">20-Aug-2021<\/td>\n<td width=\"83\">20-Aug-2021<\/td>\n<\/tr>\n<tr>\n<td width=\"30\">9.<\/td>\n<td width=\"90\">GOODS AND SERVICES TAX<\/td>\n<td width=\"126\">GSTR<u> &#8211; 3B-X State*<\/u><\/td>\n<td width=\"252\">Due Date for filling GSTR &#8211; 3B return for the month of July, 2021 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for monthly filing of GOODS AND SERVICES TAXR-3B<\/td>\n<td width=\"75\">Jul-2021<\/td>\n<td width=\"111\">22-Aug-2021<\/td>\n<td width=\"83\">22-Aug-2021<\/td>\n<\/tr>\n<tr>\n<td width=\"30\">10.<\/td>\n<td width=\"90\">GOODS AND SERVICES TAX<\/td>\n<td width=\"126\">GSTR<u> &#8211; 3B-Y State**<\/u><\/td>\n<td width=\"252\">Due Date for filling GSTR &#8211; 3B return for the month of July, 2021 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for monthly filing of GOODS AND SERVICES TAXR-3B<\/td>\n<td width=\"75\">Jul-2021<\/td>\n<td width=\"111\">24-Aug-2021<\/td>\n<td width=\"83\">24-Aug-2021<\/td>\n<\/tr>\n<tr>\n<td width=\"30\">11.<\/td>\n<td width=\"90\">GOODS AND SERVICES TAX<\/td>\n<td width=\"126\">GSTR Challan payment if no sufficient ITC available<\/td>\n<td width=\"252\">GOODS AND SERVICES TAX Challan Payment for taxpayer, with aggregate turnover of less than INR 5 Crores during preceeding year, who has opted for quarterly filing of returns.<\/td>\n<td width=\"75\">Jul-2021<\/td>\n<td width=\"111\">25-Aug-2021<\/td>\n<td width=\"83\">25-Aug-2021<\/td>\n<\/tr>\n<tr>\n<td width=\"30\">12.<\/td>\n<td width=\"90\">GOODS AND SERVICES TAX<\/td>\n<td width=\"126\">GST return for pending Period-Amensty Scheme<\/td>\n<td width=\"252\">Filing of Pending GOODS AND SERVICES TAX return with reduced penalty under Amensty Scheme<\/td>\n<td width=\"75\">July, 2017 to April, 2021<\/td>\n<td width=\"111\">01.6.2021 to 31.08.2021<\/td>\n<td width=\"83\">31-Aug-2021<\/td>\n<\/tr>\n<tr>\n<td width=\"30\">13.<\/td>\n<td width=\"90\">GOODS AND SERVICES TAX<\/td>\n<td width=\"126\">GSTR -7- TDS return under GOODS AND SERVICES TAX<\/td>\n<td width=\"252\">GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GOODS AND SERVICES TAX.<\/td>\n<td width=\"75\">Jul-2021<\/td>\n<td width=\"111\">10-Aug-2021<\/td>\n<td width=\"83\">10-Aug-2021<\/td>\n<\/tr>\n<tr>\n<td width=\"30\">14.<\/td>\n<td width=\"90\">GOODS AND SERVICES TAX<\/td>\n<td width=\"126\">GSTR -8- TCS return under GOODS AND SERVICES TAX ACT<\/td>\n<td width=\"252\">GSTR -8 is a return to be filed by the e-commerce operators who are required to deduct\u00a0Tax collected at source) under GOODS AND SERVICES TAX.<\/td>\n<td width=\"75\">Jul-2021<\/td>\n<td width=\"111\">10-Aug-2021<\/td>\n<td width=\"83\">10-Aug-2021<\/td>\n<\/tr>\n<tr>\n<td width=\"30\">15.<\/td>\n<td width=\"90\">Income Tax<\/td>\n<td width=\"126\">Tax deduction at source <u>challan cum statement<\/u><\/td>\n<td width=\"252\">Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194M for the month of July, 2021<\/td>\n<td width=\"75\">Jul-2021<\/td>\n<td width=\"111\">30-Aug-2021<\/td>\n<td width=\"83\">30-Aug-2021<\/td>\n<\/tr>\n<tr>\n<td width=\"30\">16.<\/td>\n<td width=\"90\">Income Tax<\/td>\n<td width=\"126\">Payment of tax under vivad se vishwas scheme<\/td>\n<td width=\"252\">Vivad se Vishwas Scheme &#8211; Settling tax disputes between individuals and the income tax department. Payment under this scheme last date was extended to 30th June, 2021wihtout late fee (vide Notification S.O. 1704 (E), dated 27-04-2021), it is further extended from 30th June, 2021 to 31st August, 2021without additional charge (vide Circular no. 12\/2021, dated 25-06-2021)<\/td>\n<td width=\"75\"><\/td>\n<td width=\"111\">30-06-2021<\/td>\n<td width=\"83\">31-Aug-2021<\/td>\n<\/tr>\n<tr>\n<td width=\"30\">17.<\/td>\n<td width=\"90\">Income Tax<\/td>\n<td width=\"126\">Filing of declaration in Form 15G\/15H<\/td>\n<td width=\"252\">Upload the declarations received from recipients in Form No. 15G\/15H during the quarter ending June, 2021. The due date for uploading declarations has been extended from July 15, 2021 to August 31, 2021 vide Circular no. 12\/2021, dated 25-06-2021<\/td>\n<td width=\"75\">Q1 FY 2021-22<\/td>\n<td width=\"111\">15-Jul-2021<\/td>\n<td width=\"83\">31-Aug-2021<\/td>\n<\/tr>\n<tr>\n<td width=\"30\">18.<\/td>\n<td width=\"90\">Income Tax<\/td>\n<td width=\"126\">Tax deduction at source\/ tax collected at source Liability Deposit<\/td>\n<td width=\"252\">Due date of depositing Tax deduction at source\/ tax collected at source liabilities for previous month.<\/td>\n<td width=\"75\">Jul-2021<\/td>\n<td width=\"111\">7-Aug-2021<\/td>\n<td width=\"83\">7-Aug-2021<\/td>\n<\/tr>\n<tr>\n<td width=\"30\">19.<\/td>\n<td width=\"90\">Income Tax<\/td>\n<td width=\"126\">Tax deduction at source\/ tax collected at source Liability Deposit<\/td>\n<td width=\"252\">Due date of depositing Tax deduction at source\/ tax collected at source liabilities for the period April to June for quarterly deposit of TDS under section 192, 194A, 194D or 194H<\/td>\n<td width=\"75\">Jul-2021<\/td>\n<td width=\"111\">7-Aug-2021<\/td>\n<td width=\"83\">7-Aug-2021<\/td>\n<\/tr>\n<tr>\n<td width=\"30\">20<\/td>\n<td width=\"90\">Income Tax<\/td>\n<td width=\"126\">TDS Certificate<\/td>\n<td width=\"252\">Due date for issue of Tax Deduction at source Certificate for tax deducted under section 194-IA, 194-IB and 194M in the month of April, 2021<\/td>\n<td width=\"75\">Jul-2021<\/td>\n<td width=\"111\">14-Aug-2021<\/td>\n<td width=\"83\">14-Aug-2021<\/td>\n<\/tr>\n<tr>\n<td width=\"30\">21.<\/td>\n<td width=\"90\">Income Tax<\/td>\n<td width=\"126\">TDS Certificate<\/td>\n<td width=\"252\">Quarterly Tax deduction at source certificate (in respect of tax deducted for payments other than salary) for the quarter ending June 30, 2021<\/td>\n<td width=\"75\">Q1 FY 2021-22<\/td>\n<td width=\"111\">15-Aug-2021<\/td>\n<td width=\"83\">15-Aug-2021<\/td>\n<\/tr>\n<tr>\n<td width=\"30\">22.<\/td>\n<td width=\"90\">Income Tax<\/td>\n<td width=\"126\">Furnishing Form 24G<\/td>\n<td width=\"252\">Due date of furnishing of Form 24G by an office of the Government where Tax deduction at source\/ tax collected at source \u00a0for the month of July, 2021 has been paid without the production of a challan<\/td>\n<td width=\"75\">Jul-2021<\/td>\n<td width=\"111\">15-Aug-2021<\/td>\n<td width=\"83\">15-Aug-2021<\/td>\n<\/tr>\n<tr>\n<td width=\"30\">23<\/td>\n<td width=\"90\">Others<\/td>\n<td width=\"126\"><u>Registration on Udyam Portal<\/u><\/td>\n<td width=\"252\">Ministry of Micro, Small and Medium Enterprises\u2019 registered prior to 30th June 2020, there MSME registration shall remain valid only up to 31st March, 2021, i.e., after this date it is mandatory for each and every enterprise to register itself on Udyam portal.<\/td>\n<td width=\"75\">1st April, 2021 onwards<\/td>\n<td width=\"111\"><\/td>\n<td width=\"83\">01-04-2021 onwards<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td width=\"550\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<tr>\n<td>*Note 1: Not Opting for QRMP Scheme- Due Date for filling GOODS AND SERVICES TAXR &#8211; 3B with Annual Turnover up to 5 Crore in State 1 Group (Tamil Nadu, Telangana, Andhra Pradesh, Daman &amp; Diu and Dadra &amp; Nagar Haveli, Gujarat, Maharashtra, Karnataka, Goa, Kerala, \u00a0Lakshadweep, Puducherry, Andaman and Nicobar Islands, Chhattisgarh, Madhya Pradesh)<\/p>\n<p>**Note 2: Not Opting for QRMP Scheme- Due Date for filling GOODS AND SERVICES TAXR &#8211; 3B with Annual Turnover up to 5 Crore in State 2 Group (Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Punjab, Uttarakhand, , \u00a0Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Haryana, Rajasthan, Meghalaya, Assam, West Bengal, Himachal Pradesh, Uttar Pradesh, Bihar, Sikkim, Delhi).<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4><span class=\"ez-toc-section\" id=\"GST_Return_compliances_calendar-_Nov_2020\"><\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/carajput.com\/publications\/gst-complainces-calender-nov-2020.pdf\" data-cke-saved-href=\"https:\/\/carajput.com\/publications\/gst-complainces-calender-nov-2020.pdf\">GST Return compliances calendar- Nov 2020<\/a><\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h4><span class=\"ez-toc-section\" id=\"Salient_features_of_new_GST_system_in_india\"><\/span><strong><span style=\"color: blue;\"><a href=\"https:\/\/carajput.com\/learn\/salient-features-of-new-proposed-gst-system-in-india.html\">Salient features of new GST system in india<\/a><\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h4><span class=\"ez-toc-section\" id=\"Key_points_of_42nd_GST_council_Meeting_headed_By_FM_N_Sitharaman\"><\/span><span style=\"color: #0000ff;\"><strong><a style=\"color: #0000ff;\" href=\"https:\/\/carajput.com\/blog\/key-points-of-42th-gst-council-meeting-headed-by-fm-n-sitharaman\/\" data-cke-saved-href=\"https:\/\/carajput.com\/blog\/key-points-of-42th-gst-council-meeting-headed-by-fm-n-sitharaman\/\">Key points of 42nd GST council Meeting headed By FM N. Sitharaman<\/a><\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n","protected":false},"excerpt":{"rendered":"<p>Key updates on GST- Compliance 2020 Background Adhering to tax-related compliance introduced by the Indian government is obligatory for taxpayers in India. Failure to comply with the due dates for filing GST returns as well as the GST rules which result in the government imposing severe penalties on taxpayers in India. The tax compliances have &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[172,420],"tags":[9192,9216,9191,9215,9214],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/3237"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=3237"}],"version-history":[{"count":5,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/3237\/revisions"}],"predecessor-version":[{"id":30581,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/3237\/revisions\/30581"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=3237"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=3237"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=3237"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}