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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/CompliancePeriodDetails
10 January 2021GSTR-7 

December 2020

Summary of Tax Deducted at Source (TDS) and deposited under GST laws
GSTR-8December 2020Summary of Tax Collected at Source (TCS) and deposited by e-commerce operators under GST laws
11 January 2021GSTR-1December 2020Summary of outward supplies for Taxpayers having annual aggregate turnover above INR 1.5 crores (Monthly filing)
12 January 2021GSTR-2BDecember 2020Auto-drafted ITC statement available for download
13 January 2021GSTR-1October + November + December 2020Summary of outward supplies for Taxpayers having annual aggregate turnover above INR 1.5 crores (Quarterly filing)
GSTR-6December 2020Summary of details of ITC received and distributed by Input Service Distributors (ISD)
18 January 2021CMP-08October + November + December 2020Quarterly summary of tax payable by a composition dealer
20 January 2021GSTR-3BDecember 2020Summary of outward supplies, ITC claimed, and net tax payable for taxpayers having turnover above INR 5 crores
GSTR-5December 2020Summary of outward taxable supplies & tax payable by a non-resident taxable person
GSTR-5ADecember 2020Summary of outward taxable supplies and tax payable by OIDAR
22 January 2021GSTR-3BDecember 2020Summary of outward supplies, ITC claimed, and net tax payable for taxpayers having turnover up to INR 5 crores*
24 January 2021GSTR-3BDecember 2020Summary 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/CompliancePeriodDetails
10 February 2021GSTR-7 

January 2021

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

January 2021

Report of outward supplies if the taxpayer has opted for IFF
GSTR-6Summary of details of ITC received and distributed by Input Service Distributors (ISD)
14 February 2021GSTR-2BJanuary 2021Auto-drafted ITC statement available for download
20 February 2021GSTR-3BJanuary 2021Summary of outward supplies, ITC claimed, and net tax payable for taxpayers having turnover above INR 5 crores
GSTR-5Summary of outward taxable supplies & tax payable by a non-resident taxable person
GSTR-5ASummary of outward taxable supplies and tax payable by OIDAR
22 February 2021GSTR-3BJanuary 2021Summary of outward supplies, ITC claimed, and net tax payable for taxpayers having turnover up to INR 5 crores*
24 February 2021GSTR-3BJanuary 2021Summary of outward supplies, ITC claimed, and net tax payable for taxpayers having turnover up to INR 5 crores**
25 February 2021PMT-06January 2021Challan for the deposit of GST for taxpayers who have opted for the QRMP Scheme
28 February 2021GSTR-9FY 2019-20Annual GST return
GSTR-9CAudited 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/CompliancePeriodDetails
10 March 2021GSTR-7 

February 2021

Summary of Tax Deducted at Source (TDS) and deposited under GST laws
GSTR-8February 2021Summary of Tax Collected at Source (TCS) and deposited by e-commerce operators under GST laws
11 March 2021GSTR-1February 2021Summary 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-6Summary of details of ITC received and distributed by Input Service Distributors (ISD)
14 March 2021GSTR-2BFebruary 2021Auto-drafted ITC statement available for download
20 March 2021GSTR-3BFebruary 2021Summary of outward supplies, ITC claimed, and net tax payable for taxpayers having turnover above INR 5 crores
GSTR-5Summary of outward taxable supplies & tax payable by a non-resident taxable person
GSTR-5ASummary of outward taxable supplies and tax payable by OIDAR
22 March 2021GSTR-3BFebruary 2021Summary of outward supplies, ITC claimed, and net tax payable for taxpayers having turnover up to INR 5 crores*
24 March 2021GSTR-3BFebruary 2021Summary of outward supplies, ITC claimed, and net tax payable for taxpayers having turnover up to INR 5 crores**
25 March 2021PMT-06February 2021Challan for the deposit of GST for taxpayers who have opted for the QRMP Scheme
31 March 2021GSTR-9FY 2019-20Annual GST return
GSTR-9CAudited 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/CompliancePeriodDetails
10 April 2021GSTR-7 

March 2021

Summary of Tax Deducted at Source (TDS) and deposited under GST laws
GSTR-8March 2021Summary of Tax Collected at Source (TCS) and deposited by e-commerce operators under GST laws
11 April 2021GSTR-1March 2021Summary 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-6March 2021Summary of details of ITC received and distributed by Input Service Distributors (ISD)
14 April 2021GSTR-2BMarch 2021Auto-drafted ITC statement available for download
20 April 2021GSTR-3BMarch 2021Summary of outward supplies, ITC claimed, and net tax payable for taxpayers having turnover above INR 5 crores
GSTR-5Summary of outward taxable supplies & tax payable by a non-resident taxable person
GSTR-5ASummary of outward taxable supplies and tax payable by OIDAR
22 April 2021GSTR-3BJanuary + February + March 2021Summary of outward supplies, ITC claimed, and net tax payable for taxpayers who have opted for Quarterly Return Monthly Payment (QRMP) Scheme.*
24 April 2021GSTR-3BJanuary + February + March 2021Summary 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 Calendar – May 2021

Date^Return/Form/CompliancePeriodDetails
14 May 2021GSTR-2BApril 2021Auto-drafted ITC statement available for download
20 May 2021GSTR-3BApril 2021Summary of outward supplies, ITC claimed, and net tax payable for taxpayers having turnover above INR 5 crores
GSTR-5ASummary of outward taxable supplies and tax payable by OIDAR
22 May 2021GSTR-3BApril  2021Summary of outward supplies, ITC claimed, and net tax payable for taxpayers having turnover up to INR 5 crores*
24 May 2021GSTR-3BApril 2021Summary of outward supplies, ITC claimed, and net tax payable for taxpayers having turnover up to INR 5 crores**
25 May 2021PMT-06April 2021Challan for the deposit of GST for taxpayers who have opted for the QRMP Scheme
26 May 2021GSTR-1April 2021Summary of outward supplies for Taxpayers having annual aggregate turnover above INR 1.5 crores (Monthly filing)
28 May 2021IFF – QRMP Scheme 

April 2021

 

Report of outward supplies if the taxpayer has opted for IFF
 

 

31 May 2021

GSTR-5April 2021Summary of outward taxable supplies & tax payable by a non-resident taxable person
GSTR-6Summary of details of ITC received and distributed by Input Service Distributors (ISD)
GSTR-7Summary of Tax Deducted at Source (TDS) and deposited under GST laws
GSTR-8Summary of Tax Collected at Source (TCS) and deposited by e-commerce operators under GST laws
GSTR-4FY 2020-21Annual return to be filed by Composition Dealer
ITC-04January + February + March 2021Summary of goods sent to or received from a job-worker (Filed by manufacturer)

^The due dates are subject to changes as and when notified by the Government.

Note: Government has granted a waiver from payment of interest and/or late fee to normal (Monthly/Quarterly) & composition Taxpayers for the tax periods of March and April 2021, through Central Tax Notification Nos. 08/2021 and 09/2021, both dated 1 May 2021.

The details are summarised here.

*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 GST compliance calendar for May 2021 here

GST Compliance Calendar – June 2021

Due Date^Compliance FormTax PeriodNote No.Taxpayer Description
04-Jun-21GSTR-3BApril ’212Summary of outward supplies, ITC claimed, and net tax payable for taxpayers having turnover above INR 5 crores
09-Jun-21PMT -06April ’213Challan for the deposit of GST for taxpayers who have opted for the QRMP Scheme
17-Jun-21CMP-08Quarter ending March ’214Quarterly summary of tax payable by a composition dealer
19-Jun-21GSTR- 3BMarch ’215Summary of outward supplies, ITC claimed, and net tax payable for taxpayers having turnover up to INR 5 crores
20-Jun-21GSTR- 3BMay ’216Summary of outward supplies, ITC claimed, and net tax payable for reguular taxpayers
21-Jun-21GSTR- 3BQuarter ending March ’217Summary of outward supplies, ITC claimed, and net tax payable for taxpayers opting QRMP Scheme having turnover up to INR 5 crores for states 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
23-Jun-21GSTR- 3BQuarter ending March ’218Summary of outward supplies, ITC claimed, and net tax payable for taxpayers opting QRMP Scheme having turnover up to INR 5 crores for states 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
25-Jun-21PMT -06May ’219Challan for the deposit of GST for taxpayers who have opted for the QRMP Scheme
26-Jun-21GSTR -1May ’21Summary of outward supplies for all normal taxpayers
28-Jun-21IFF (under QRMP Scheme)May ’21Report of outward supplies if the taxpayer has opted for IFF
30-Jun-21GSTR -5March, April, May ’21Summary of outward taxable supplies & tax payable by a non-resident taxable person
GSTR -5AMarch, April, May ’21Summary of outward taxable supplies and tax payable by OIDAR
GSTR -6April and May ’21Summary of details of ITC received and distributed by Input Service Distributors (ISD)
GSTR- 7April and May ’21Summary of Tax Deducted at Source (TDS) and deposited under GST laws
GSTR -8April and May ’21Summary of Tax Collected at Source (TCS) and deposited by e-commerce operators under GST laws
ITC -04Quarter ending March ’21Declaration by for goods dispatched to a job worker or received from ajob worker

Note:

  1. The due dates are subject to changes as and when notified by the Government.
  2. For taxpayers with AATO* of up to Rs. 5 cr: No interest is chargeable if return is filed upto 4th June. However, post that an interest rate of 9% shall be charged. All the late fee is waived till 4th July.

For taxpayers with AATO* of greater than Rs. 5 cr: interest rate of 9% shall be charged and late fee is waived off till 4th June.

  1. No interest  is chargeable if return is filed upto 9th June. However, post that an interest rate of 9% shall be charged till 9th July.
  2. Interest rate of 9% shall be charged and late fee is waived off till 17th June.
  3. Interest rate of 9% shall be charged and late fee is waived off till 19th June.
  4. For taxpayers with AATO* of up to Rs. 5 cr: No interest  is chargeable if return is filed upto 5th July. However, post that an interest rate of 9% shall be charged. All the late fee is waived till 20th July.

For taxpayers with AATO* of greater than Rs. 5 cr: interest rate of 9% shall be charged and late fee is waived off till 5th July.

  1. Interest rate of 9% shall be charged and late fee is waived off till 21st June.
  2. Interest rate of 9% shall be charged and late fee is waived off till 23rd June.
  3. No interest is chargeable if return is filed upto 10th July. However, post that an interest rate of 9% shall be charged till 25th July.

*AATO: Average Aggregate Turnover

GST Compliance

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