Compliance Calendar for the month of February 2020

Important dates in February 2020 for compliance under GST are as follows: –

Due date	Forms	Period	Description
February 03, 2020	GSTR 9	Financial Year 2017-18	Taxpayers having an aggregate turnover of more than Rs. 2 Crores opted to file Annual Return: - Group 1: Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Puducherry, Telangana, Andhra Pradesh, Other Territory
February 05, 2020	GSTR 9	Financial Year 2017-18	Taxpayers having an aggregate turnover of more than Rs. 2 Crores or opted to file Annual Return: - Group 2: Jammu and Kashmir, Himachal Pradesh, Punjab, Chandigarh, Uttarakhand, Haryana, Delhi, Rajasthan, Gujarat
February 07, 2020	GSTR 9	Financial Year 2017-18	Taxpayers having an aggregate turnover of more than Rs. 2 Crores or opted to file Annual Return: - Group 3: Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Andaman & Nicobar Islands, Jharkhand, Odisha, Chhattisgarh, Dadra and Nagar Haveli and Daman and Diu, Lakshadweep, Madhya Pradesh, Uttar Pradesh
February 03, 2020	GSTR 9C	Financial Year 2017-18	Reconciliation Statement/ Audit Report for Taxpayers having a turnover of more than Rs. 2 crores: - Group 1: Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Puducherry, Telangana, Andhra Pradesh, Other Territory
February 05, 2020	GSTR 9C	Financial Year 2017-18	Reconciliation Statement/ Audit Report for Taxpayers having a turnover of more than Rs. 2 crores: - Group 2: Jammu and Kashmir, Himachal Pradesh, Punjab, Chandigarh, Uttarakhand, Haryana, Delhi, Rajasthan, Gujarat
February 07, 2020	GSTR 9C	Financial Year 2017-18	Reconciliation Statement/ Audit Report for Taxpayers having a turnover of more than Rs. 2 crores Group 3: Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Andaman & Nicobar Islands, Jharkhand, Odisha, Chhattisgarh, Dadra and Nagar Haveli and Daman and Diu, Lakshadweep, Madhya Pradesh, Uttar Pradesh:-
February 10, 2020	GSTR-7	January 2020	Return for Tax Deducted at source to be filed by Tax Deductor
February 10, 2020	GSTR-8	January 2020	E-Commerce operator registered under GST liable to TCS
February 11, 2020	GSTR-1	January 2020	Taxpayers having an aggregate turnover of More than Rs. 1.50 Crores or opted to file Monthly Return
February 13, 2020	GSTR-6	January 2020	Every Input Service Distributor (ISD)
February 20, 2020	GSTR-5 & 5A	January 2020	Non-resident ODIAR services provider file Monthly GST Return
February 20, 2020	GSTR-3B	January 2020	Taxpayer having turnover of ₹5 crores or more in previous financial year (monthly return)
February 22, 2020	GSTR-3B	January 2020	Taxpayer having turnover of less than ₹5 crores in previous financial year in the state of: Chhattisgarh Madhya Pradesh Gujarat Daman and Diu Dadra and Nagar Haveli Maharashtra Karnataka Goa Lakshadweep Kerala Tamil Nadu Puducherry Andaman & Nicobar island Telangana Andhra Pradesh
February 24, 2020	GSTR-3B	January 2020	Taxpayer having turnover of less than ₹5 crores in previous financial year in the state of: Jammu and Kashmir Ladakh Himachal Pradesh Punjab Chandigarh Uttarakhand Haryana Delhi Rajasthan Uttar Pradesh Bihar Sikkim Arunachal Pradesh Nagaland Manipur Mizoram Tripura Meghalaya Assam West Bengal Jharkhand Odisha

Credited:- CA Bimal Jain