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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/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 Calendar – May 2021

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

April 2021

 

Report of outward supplies if the taxpayer has opted for IFF
 

 

31 May 2021

GSTR-5 April 2021 Summary of outward taxable supplies & tax payable by a non-resident taxable person
GSTR-6 Summary of details of ITC received and distributed by Input Service Distributors (ISD)
GSTR-7 Summary of Tax Deducted at Source (TDS) and deposited under GST laws
GSTR-8 Summary of Tax Collected at Source (TCS) and deposited by e-commerce operators under GST laws
GSTR-4 FY 2020-21 Annual return to be filed by Composition Dealer
ITC-04 January + February + March 2021 Summary 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 Form Tax Period Note No. Taxpayer Description
04-Jun-21 GSTR-3B April ’21 2 Summary of outward supplies, ITC claimed, and net tax payable for taxpayers having turnover above INR 5 crores
09-Jun-21 PMT -06 April ’21 3 Challan for the deposit of GST for taxpayers who have opted for the QRMP Scheme
17-Jun-21 CMP-08 Quarter ending March ’21 4 Quarterly summary of tax payable by a composition dealer
19-Jun-21 GSTR- 3B March ’21 5 Summary of outward supplies, ITC claimed, and net tax payable for taxpayers having turnover up to INR 5 crores
20-Jun-21 GSTR- 3B May ’21 6 Summary of outward supplies, ITC claimed, and net tax payable for reguular taxpayers
21-Jun-21 GSTR- 3B Quarter ending March ’21 7 Summary 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-21 GSTR- 3B Quarter ending March ’21 8 Summary 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-21 PMT -06 May ’21 9 Challan for the deposit of GST for taxpayers who have opted for the QRMP Scheme
26-Jun-21 GSTR -1 May ’21 Summary of outward supplies for all normal taxpayers
28-Jun-21 IFF (under QRMP Scheme) May ’21 Report of outward supplies if the taxpayer has opted for IFF
30-Jun-21 GSTR -5 March, April, May ’21 Summary of outward taxable supplies & tax payable by a non-resident taxable person
GSTR -5A March, April, May ’21 Summary of outward taxable supplies and tax payable by OIDAR
GSTR -6 April and May ’21 Summary of details of ITC received and distributed by Input Service Distributors (ISD)
GSTR- 7 April and May ’21 Summary of Tax Deducted at Source (TDS) and deposited under GST laws
GSTR -8 April and May ’21 Summary of Tax Collected at Source (TCS) and deposited by e-commerce operators under GST laws
ITC -04 Quarter ending March ’21 Declaration 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 Calendar – July 21

Due Date Compliance Form Tax Period Note No. Taxpayer Description
04-July-21 GSTR-3B April ’21 1 Taxpayers with aggregate turnover less than rupees 5 Crores in the preceding financial year.
05-July-21 GSTR-3B May ’21 2 Taxpayers with aggregate turnover more than rupees 5 Crores in the preceding financial year.
09-July-21 PMT-06 Apr ‘21 3 Taxpayers who have opted for the Quarterly Return Monthly Payment, i.e. the QRMP Scheme.
10-July-21 GSTR – 7 June ‘21 Return for Tax Deducted at source
10-July-21 GSTR- 8 June ’21 Statement for Tax Collection at source
10-July-21 PMT – 06 May ’21 4 Taxpayers who have opted for the Quarterly Return Monthly Payment, i.e. the QRMP Scheme.
11-July-21 GSTR- 1 June ’21 Taxpayers with an AATO of  more than Rs. 5 Crores or those who have opted to file Monthly Returns
13-July-21 GSTR-1 Apr- Jun ‘21 Taxpayers who have opted for quarterly returns
13-July-21 GSTR- 6 June ’21 Return for Input Service Distributor (ISD)
13-July-21 IFF June ’21 Taxpayers who have opted for the Quarterly Return Monthly Payment or the QRMP Scheme
14-July-21 GSTR -2B June ’21 Auto-generated ITC statement
18-July-21 CMP- 08 April – June ’21 Quarterly challan-cum-statement to be furnished by the composition dealers
20-July-21 GSTR – 3B May ’21  5 Taxpayers with an AATO of less than rupees 5 Crores in the preceding financial year
GSTR – 3B June ’21 Taxpayers with an AATO of less than rupees 5 Crores in the preceding financial year
GSTR – 3B June ’21 Taxpayers with an AATO of more than rupees 5 Crores in the preceding financial year.
GSTR- 5 & GSTR – 5A June ’21 File the Monthly GST Return for Non-resident taxable person and OIDAR services provider
22-July-21 GSTR – 3B April – June ‘21 Taxpayers who have opted for the QRMP Scheme in the states of Chhattisgarh, Madhya Pradesh, Gujarat, Daman and Diu and Dadra and Nagar Haveli, Maharashtra, Karnataka, Goa, Lakshadweep, Kerala, Tamil Nadu, Puducherry, Andaman & Nicobar Island, Telangana and Andhra Pradesh.
24-July-21 GSTR – 3B April – June ‘21 Taxpayers opting for the QRMP Scheme in the states of Jammu and Kashmir, Ladakh, Himachal Pradesh, Punjab, Chandigarh, Haryana, Delhi, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha and Uttarakhand
25-July-21 ITC – 04 April – June ‘21 Furnish the Input Tax Credit on job work done for the quarter April-June, 2021
25-July-21 PMT-06 May ‘21 6 Taxpayers who have opted for the Quarterly Return Monthly Payment, i.e. the QRMP Scheme.
25-July-21 PMT-06 June -21 Taxpayers who have opted for the Quarterly Return Monthly Payment, i.e. the QRMP Scheme.
31-July-21 GSTR-4 Financial Year 2020-21 Returns of registered persons opted for composition levy, for the financial year.

Note:

  1. 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.
  2. 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. 25th May is the original due date. No interest is chargeable if return is filed upto 10th June. However, an interest rate of 9% shall be charged if filed between 10th June and 9th July.
  2. 25th June is the original due date. No interest is chargeable if return is filed upto 10th July. However, an interest rate of 9% shall be charged if filed between 10th July and 25th July.
  3. 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 till 20th July.
  4. 25th June is the original due date. No interest is chargeable if return is filed upto 10th July. However, an interest rate of 9% shall be charged if filed between 10th July and 25th July.

*AATO: Average Aggregate Turnove

GST Compliance Calendar – August 21

Due Date Compliance Form Tax Period Taxpayer Description
10-August-21 GSTR – 7 Jul ’21 Return for Tax Deducted at source
10-August-21 GSTR- 8 Jul ’21 Statement for Tax Collection at source
11-August-21 GSTR-1 Jul ‘21 Taxpayers with an AATO of  more than Rs. 5 Crores or those who have opted to file Monthly Returns
13-August-21 GSTR-1/ IFF Jul ‘21 Taxpayers who have opted for the Quarterly Return Monthly Payment or the QRMP Scheme
13-August-21 GSTR-6 Jul ’21 Return for Input Service Distributor (ISD)
20-August-21 GSTR-3B Jul ’21 Summary of outward supplies, ITC claimed, and net tax payable for taxpayers with turnover more than Rs.5 crore in the last FY or have not chosen the QRMP scheme for the quarter of Jul-Sept 2021
20-Aug-21 GSTR-5/ 5A Jul ’21 File the Monthly GST Return for Non-resident taxable person and OIDAR services provider
25-Aug-21 PMT-06 Jul ‘21 Taxpayers who have opted for the Quarterly Return Monthly Payment, i.e. the QRMP Scheme.

Note:

Taxpayers who have failed to file GSTR 3B for July ’17 to Apr ’21 can file between the time period of 1st June, 2021 to 31st August, 2021 with late fee of Rs.500 per nil return & Rs.1,000 in other cases.

GST Compliance Calendar – September 21

Due Date Compliance Form Tax Period Taxpayer Description
10-August-21 GSTR – 7 Aug ’21 Return for Tax Deducted at source
10-August-21 GSTR- 8 Aug ’21 Statement for Tax Collection at source
11-August-21 GSTR-1 Aug ‘21 Taxpayers with an AATO of  more than Rs. 5 Crores or those who have opted to file Monthly Returns
13-August-21 GSTR-1/ IFF Aug ‘21 Taxpayers who have opted for the Quarterly Return Monthly Payment or the QRMP Scheme
20-August-21 GSTR-3B Aug ’21 Summary of outward supplies, ITC claimed, and net tax payable for taxpayers with turnover more than Rs.5 crore in the last FY or have not chosen the QRMP scheme for the quarter of Jul-Sept 2021
20-Aug-21 GSTR-5/ 5A Aug ’21 File the Monthly GST Return for Non-resident taxable person and OIDAR services provider
25-Aug-21 PMT-06 Aug ‘21 Taxpayers who have opted for the Quarterly Return Monthly Payment, i.e. the QRMP Scheme.

GST Compliance

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