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:
- The due dates are subject to changes as and when notified by the Government.
- 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.
- 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.
- Interest rate of 9% shall be charged and late fee is waived off till 17th June.
- Interest rate of 9% shall be charged and late fee is waived off till 19th June.
- 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.
- Interest rate of 9% shall be charged and late fee is waived off till 21st June.
- Interest rate of 9% shall be charged and late fee is waived off till 23rd June.
- 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
