Equipping Modern Enterprises with Powerful GST, E-Way Bill & E-Invoicing Solutions

logo image
  • GST Filing & Reconciliation
  • E-Way Bill Automation & E-Way Bill APIs
  • E-Invoicing Simplified
  • GSTIN Search
  • Expert Assistance

GST Compliance Calendar 2021

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 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**

Download summarised GST compliance calendar for January 2021 here

GST Compliance Calendar – February 2021

Date^ Return/Form/Compliance Period Details
10 February 2021 GSTR-7  

January 2021

Summary of Tax Deducted at Source (TDS) and deposited under GST laws
GSTR-8 January 2021 Summary of Tax Collected at Source (TCS) and deposited by e-commerce operators under GST laws
11 February 2021 GSTR-1 January 2021 Summary of outward supplies for Taxpayers having annual aggregate turnover above INR 1.5 crores (Monthly filing)
13 February 2021 IFF  

January 2021

Report of outward supplies if the taxpayer has opted for IFF
GSTR-6 Summary of details of ITC received and distributed by Input Service Distributors (ISD)
14 February 2021 GSTR-2B January 2021 Auto-drafted ITC statement available for download
20 February 2021 GSTR-3B January 2021 Summary of outward supplies, ITC claimed, and net tax payable for taxpayers having turnover above INR 5 crores
GSTR-5 Summary of outward taxable supplies & tax payable by a non-resident taxable person
GSTR-5A Summary of outward taxable supplies and tax payable by OIDAR
22 February 2021 GSTR-3B January 2021 Summary of outward supplies, ITC claimed, and net tax payable for taxpayers having turnover up to INR 5 crores*
24 February 2021 GSTR-3B January 2021 Summary of outward supplies, ITC claimed, and net tax payable for taxpayers having turnover up to INR 5 crores**
25 February 2021 PMT-06 January 2021 Challan for the deposit of GST for taxpayers who have opted for the QRMP Scheme
28 February 2021 GSTR-9 FY 2019-20 Annual GST return
GSTR-9C Audited Reconciliation Statement furnished by taxpayers with annual turnover above INR 5 crores

Download summarised GST compliance calendar for February 2021 here

GST Compliance Calendar – March 2021

Date^ Return/Form/Compliance Period Details
10 March 2021 GSTR-7  

February 2021

Summary of Tax Deducted at Source (TDS) and deposited under GST laws
GSTR-8 February 2021 Summary of Tax Collected at Source (TCS) and deposited by e-commerce operators under GST laws
11 March 2021 GSTR-1 February 2021 Summary of outward supplies for Taxpayers having annual aggregate turnover above INR 1.5 crores (Monthly filing)
 

13 March 2021

IFF  

 

February 2021

Report of outward supplies if the taxpayer has opted for IFF
GSTR-6 Summary of details of ITC received and distributed by Input Service Distributors (ISD)
14 March 2021 GSTR-2B February 2021 Auto-drafted ITC statement available for download
20 March 2021 GSTR-3B February 2021 Summary of outward supplies, ITC claimed, and net tax payable for taxpayers having turnover above INR 5 crores
GSTR-5 Summary of outward taxable supplies & tax payable by a non-resident taxable person
GSTR-5A Summary of outward taxable supplies and tax payable by OIDAR
22 March 2021 GSTR-3B February 2021 Summary of outward supplies, ITC claimed, and net tax payable for taxpayers having turnover up to INR 5 crores*
24 March 2021 GSTR-3B February 2021 Summary of outward supplies, ITC claimed, and net tax payable for taxpayers having turnover up to INR 5 crores**
25 March 2021 PMT-06 February 2021 Challan for the deposit of GST for taxpayers who have opted for the QRMP Scheme
31 March 2021 GSTR-9 FY 2019-20 Annual GST return
GSTR-9C Audited Reconciliation Statement furnished by taxpayers with annual turnover above INR 5 crores

Download summarised GST compliance calendar for March 2021 here

Note: Eligible taxpayers who wish to opt for the Composition Scheme for FY 2021-22, can opt-in for the same on/before 31 March 2021 in form CMP-02.

GST Compliance Calendar – April 2021

Date^ Return/Form/Compliance Period Details
10 April 2021 GSTR-7  

March 2021

Summary of Tax Deducted at Source (TDS) and deposited under GST laws
GSTR-8 March 2021 Summary of Tax Collected at Source (TCS) and deposited by e-commerce operators under GST laws
11 April 2021 GSTR-1 March 2021 Summary of outward supplies for Taxpayers having annual aggregate turnover above INR 1.5 crores (Monthly filing)
 

13 April 2021

GSTR-1  

January + February + March 2021

 

Summary of outward supplies for Taxpayers who have opted for Quarterly Return Monthly Payment (QRMP) Scheme
GSTR-6 March 2021 Summary of details of ITC received and distributed by Input Service Distributors (ISD)
14 April 2021 GSTR-2B March 2021 Auto-drafted ITC statement available for download
20 April 2021 GSTR-3B March 2021 Summary of outward supplies, ITC claimed, and net tax payable for taxpayers having turnover above INR 5 crores
GSTR-5 Summary of outward taxable supplies & tax payable by a non-resident taxable person
GSTR-5A Summary of outward taxable supplies and tax payable by OIDAR
22 April 2021 GSTR-3B January + February + March 2021 Summary of outward supplies, ITC claimed, and net tax payable for taxpayers who have opted for Quarterly Return Monthly Payment (QRMP) Scheme.*
24 April 2021 GSTR-3B January + February + March 2021 Summary of outward supplies, ITC claimed, and net tax payable for taxpayers who have opted for Quarterly Return Monthly Payment (QRMP) Scheme.**

Download summarised GST compliance calendar for April 2021 here

Other important dates:

  • Taxpayers having a turnover of more than INR 50 crores have to implement e-Invoicing mandatorily from 1 April 2021.
  • Taxpayers having a turnover of more than INR 5 crores have to include a 6 digit HSN code in all their tax invoices (B2B & B2C) from 1 April 2021. For Taxpayers having a turnover of less than INR 5 crores, 4 digit HSN code is mandatory for all B2B tax invoices.

^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.

GST Compliance