The Central Board of Indirect Taxes and Customs has revised a few due dates in the previous year (2020). Taxpayers should file their returns/forms before or on the prescribed date to avoid late fees, penalty, interest or blocking of filing facilities.
Masters India’s handy ‘GST Compliance Calendar’ will help you stay prepared well in advance.
Monthly GST Compliance Calendar
January 2021
GST Compliance Calendar – January 2021
| Date^ | Return/Form/Compliance | Period | Details |
|---|---|---|---|
| 10 January 2021 | GSTR-7 |
December 2020 |
Summary of Tax Deducted at Source (TDS) and deposited under GST laws |
| GSTR-8 | December 2020 | Summary of Tax Collected at Source (TCS) and deposited by e-commerce operators under GST laws | |
| 11 January 2021 | GSTR-1 | December 2020 | Summary of outward supplies for Taxpayers having annual aggregate turnover above INR 1.5 crores (Monthly filing) |
| 12 January 2021 | GSTR-2B | December 2020 | Auto-drafted ITC statement available for download |
| 13 January 2021 | GSTR-1 | October + November + December 2020 | Summary of outward supplies for Taxpayers having annual aggregate turnover above INR 1.5 crores (Quarterly filing) |
| GSTR-6 | December 2020 | Summary of details of ITC received and distributed by Input Service Distributors (ISD) | |
| 18 January 2021 | CMP-08 | October + November + December 2020 | Quarterly summary of tax payable by a composition dealer |
| 20 January 2021 | GSTR-3B | December 2020 | Summary of outward supplies, ITC claimed, and net tax payable for taxpayers having turnover above INR 5 crores |
| GSTR-5 | December 2020 | Summary of outward taxable supplies & tax payable by a non-resident taxable person | |
| GSTR-5A | December 2020 | Summary of outward taxable supplies and tax payable by OIDAR | |
| 22 January 2021 | GSTR-3B | December 2020 | Summary of outward supplies, ITC claimed, and net tax payable for taxpayers having turnover up to INR 5 crores* |
| 24 January 2021 | GSTR-3B | December 2020 | Summary of outward supplies, ITC claimed, and net tax payable for taxpayers having turnover up to INR 5 crores** |
^The due dates are subject to changes as and when notified by the Government.
*Applicable to: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Island, Lakshadweep.
**Applicable to: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi.
Download summarised January 2021 GST compliance calendar here
