written by Khatabook | June 28, 2021

Important GST Dates – GST Calendar 2021

Goods and Services Tax (GST) Calendar is the list of important dates to file all GST returns which includes GST payment due dates. It proves to be very helpful for businesses and professionals to be ready ahead of time. Businesses in India are required to pay taxes in accordance with the government's requirements. One of the most important components of paying taxes is adhering to the government's deadlines. Non-compliance can lead to penalties and/or legal complications as well.

What Is the GST Calendar? What Is Its Importance?

A GST calendar is the list of important dates for filing all GST returns. Every taxpayer needs to be aware of GST Dates to complete GST returns and prescribed forms on time in order to avoid paying any interest or late penalties. Accountants must be aware of GST due dates so that they can prepare their data and not wait to file returns on last date of GSTR 1. 

GST Return Filing Overview

Regular taxpayers

Regular Taxpayers registered under GST have to file the GST returns in forms GSTR-1, which is a sales return that includes details of all outward supplies.  GSTR-3B is a consolidated summary of all inward, i.e. purchases and outward, i.e. sales made every month if their annual aggregate turnover during the financial year exceeds Rs.5 crore (till December 2020 the limit was Rs.1.5 crore). 

  • The taxpayers whose annual aggregate turnover is below the said threshold can choose a quarterly GSTR-1 filing while continuing to file GSTR-3B monthly until December 2020.
  • Taxpayers who make up to Rs.5 crore in annual sales may opt for the Quarterly Return Monthly Payment (QRMP) Scheme beginning in the first quarter of 2021. While making monthly estimated tax payments, they can file both GSTR-1 and GSTR-3B once a quarter.

  • For quarterly filers of GSTR-1, an Invoice Furnishing Facility (IFF) has also been made accessible to upload documents of their Business to Business (B2B) outward supplies. In the meantime, taxpayers can use auto-drafted forms like the GSTR-2A and GSTR-2B to claim their eligible input tax credit in their GSTR-3B.

Composition Taxable Persons

A person who is registered under the composition scheme must pay tax quarterly using form CMP-08, which contains basic information. At the same time, he must file a new version of GSTR-4 every year by 30th April for FY 2019-20 onwards. Till FY 2018-19, a taxpayer registered under the composition scheme had to file a quarterly return in form GTSR-4 and an annual return in form GSTR-9A.

Also Read: All About GST Audit For Taxpayers With Annual Turnover Above Rs. 2 Crores

GST Returns Due Dates till September 2021

The GST Council has notified the due dates for filing various GST returns up till March 2021.

The GST Calendar for Every Return is listed below:

GSTR-1

Form for details of all outward supplies of taxable goods and services.

For Quarterly Filing

(If your annual turnover is less than Rs 1.5 crore, you can file quarterly**)

Quarter

Due Date

October To December 2020

13 January 2021

January To March 2021

13 April 2021

April To June 2021

13 July 2021*

July To September 2021

13 October 2021*

 

Note: *The due dates from April 2021 tax periods for GSTR-1 and GSTR-3B are yet to be notified by the Central Board of Indirect Taxes & Customs (CBIC) as of 31st March 2021.

**Such taxpayers can also use the Invoice Furnishing Facility (IFF) to upload B2B invoices or documents every month.

For Monthly Filing

(Annual turnover of more than Rs 1.5 crore the return must be filed monthly)

Month

Due Date

December 2020

11 January 2021

January 2021

11 February 2021

February 2021

11 March 2021

March 2021

11 April 2021

April 2021

11 May 2021*

May 2021

11 June 2021*

June 2021

11 July 2021*

July 2021

11 August 2021*

August 2021

11 September 2021*

September 2021

11 October 2021*

 

Note: *The due dates from April 2021 tax periods for GSTR-1 and GSTR-3B are yet to be notified by the CBIC as of 31st March 2021.

GSTR-2 

Form for recording all inward supplies of taxable goods and services is currently on hold until the GST Council further notification.

GSTR-3

Form for details of monthly return, the GST Council has indefinitely postponed operations until further notice.

GSTR-3B

GSTR-3B is a monthly summary return that all taxpayers must file, excluding those who are registered under the composition system. Taxpayers with an annual aggregate turnover of up to Rs.5 crore who choose for the QRMP program will have to file returns quarterly from January 1, 2021.

From January 2021 to September 2021

For Aggregate turnover exceeding Rs.5 crore in the previous financial year

Month

Due Date

January 2021

20 February 2021

February 2021

20 March 2021

March 2021

20 April 2021

April 2021

20 May 2021*

May 2021

20 June 2021*

June 2021

20 July 2021*

July 2021

20 August 2021*

August 2021

20 September 2021*

September 2021

20 October 2021*

 

Note: *The due dates from April 2021 tax periods for GSTR-1 and GSTR-3B are yet to be notified by the Central Board of Indirect Taxes & Customs (CBIC) as of 31st March 2021.

For a preceding financial year's aggregate turnover of up to Rs.5 crore

For those not opting for the Quarterly Return Monthly Payment (QRPM) Scheme, the due dates for filing the GST Returns are as follows:

Month

Due Date

January 2021

20 February 2021

February 2021

20 March 2021

March 2021

20 April 2021

April 2021

20 May 2021*

May 2021

20 June 2021*

June 2021

20 July 2021*

July 2021

20 August 2021*

August 2021

20 September 2021*

September 2021

20 October 2021*

 

Note: *The due dates from April 2021 tax periods for GSTR-1 and GSTR-3B are yet to be notified by the CBIC as of 31st March 2021.

For those opting for the QRMP scheme

Quarter

Due date

January To March 2021

For Category “A” States / UT: 

22 April 2021

For Category “B” States / UT: 

24 April 2021

April To June 2021*

For Category “A” States / UT: 

22 July 2021

For Category “B” States / UT: 

24 July 2021

July To September 2021*

For Category “A” States / UT: 

22 October 2021

For Category “B” States / UT: 

24 October 2021

 

Note: *The due dates from April 2021 tax periods for GSTR-1 and GSTR-3B are yet to be notified by the CBIC as of 31st March 2021.

Category A: Madhya Pradesh, Maharashtra, Kerala, Chhattisgarh, Karnataka, Tamil Nadu, Goa, Telangana, Gujarat, Andhra Pradesh or the Union Territories of Puducherry, Daman and Diu and Dadra and Nagar Haveli, Andaman and Nicobar Islands, and Lakshadweep.

Category B: Himachal Pradesh, Uttarakhand, Nagaland, Punjab, Tripura, Haryana, Assam, Rajasthan, Uttar Pradesh, Arunachal Pradesh, Bihar, Sikkim, Meghalaya, Jharkhand, Manipur, Mizoram, West Bengal, or Odisha or the Union Territories of Chandigarh, Jammu and Kashmir, Ladakh, and New Delhi.

GSTR-4

This is the annual return form for Composition Dealers. The due date for filing GSTR-4 for FY 2020-21 is 30 April 2021.

Also Read: GST Invoice – Learn About GST Invoice Rules And Bill Format

GSTR-5

Outward taxable supplies and tax due by non-resident taxable persons are summarised as follows:

Month

Due Date

January 2021

20 February 2021

February 2021

20 March 2021

March 2021

20 April 2021

April 2021

20 May 2021

May 2021

20 June 2021

June 2021

20 July 2021

July 2021

20 August 2021

August 2021

20 September 2021

September 2021

20 October 2021

 

GSTR-5A

Summary of taxable supplies sent outward and tax due by the provider of Online Information and Database Access or Retrieval Services (OIDAR):

Month

Due Date

January 2021

20 February 2021

February 2021

20 March 2021

March 2021

20 April 2021

April 2021

20 May 2021

May 2021

20 June 2021

June 2021

20 July 2021

July 2021

20 August 2021

August 2021

20 September 2021

September 2021

20 October 2021

 

GSTR-6

Details of an Input Service Distributor's (ISD) receipt and distribution of an Input Tax Credit (ITC):

Month

Due Date

January 2021

13 February 2021

February 2021

13 March 2021

March 2021

13 April 2021

April 2021

13 May 2021

May 2021

13 June 2021

June 2021

13 July 2021

July 2021

13 August 2021

August 2021

13 September 2021

September 2021

13 October 2021

 

GSTR-7

Tax Deducted at Source (TDS) and deposited under GST legislation is summarised as follows:

Month

Due Date

January 2021

10 February 2021

February 2021

10 March 2021

March 2021

10 April 2021

April 2021

10 May 2021

May 2021

10 June 2021

June 2021

10 July 2021

July 2021

10 August 2021

August 2021

10 September 2021

September 2021

10 October 2021

 

GSTR-8

Summary of GST-related Tax Collected at Source (TCS) by e-commerce operators:

Month

Due Date

January 2021

10 February 2021

February 2021

10 March 2021

March 2021

10 April 2021

April 2021

10 May 2021

May 2021

10 June 2021

June 2021

10 July 2021

July 2021

10 August 2021

August 2021

10 September 2021

September 2021

10 October 2021

 

GSTR-9

This is the annual return form for normal taxpayers. It includes information on all outward supplies made and inward supplies received throughout the relevant financial year under various tax headings, such as Central Goods and Services Tax (CGST)State Goods and Services Tax (SGST) & Integrated Goods and Services Tax (IGST). It's a list of the total value of supplies reported under each HSN code, as well as information on taxes due and paid. It applies to businesses with a fiscal year turnover of greater than Rs.2 crore. The filing is optional for people with a turnover of less than Rs. 2 crores. The deadline to file GSTR-9 for the fiscal year 2019-20 is March 31, 2021.

GSTR-9C

This is the reconciliation statement that all GST-registered taxpayers must provide if their annual turnover exceeds Rs.5 crore. The deadline to file GSTR-9 for the fiscal year 2019-20 is March 31, 2021.

Also Read: How to do GST Number Search By Name?

CMP-08

Form for Composition Dealers for furnishing the summary of tax payable and making payment for a given quarter.

Period

Due Date

October To December 2020

18 January 2021

January To March 2021

18 April 2021

April To June 2021

18 July 2021

July To September 2021

18 October 2021

 

ITC-04

A manufacturer must fill out this form to report a summary of items sent to or received from a job worker:

Quarter

Due Date

October To December 2020

25 January 2021

January To March 2021

25 April 2021

April To June 2021

25 July 2021

July To September 2021

25 October 2021

 

Also Read: How To Calculate Aggregate Turnover For GST Registration

FAQ

  1. Do registered dealers have to report unregistered dealers' sales in the GST system as well?

Generally not. But it is required in the case of inter-State supplies having an invoice value of more than Rs 2.50 Lakhs.

  1. Is it possible to make changes to GSTR-9?

GSTR-9 is a one-time submission. Once the submission of GSTR-9 is made successfully, you cannot revise it again.

  1. What are the requirements for submitting GSTR-9?

The following are two fundamental prerequisites for submitting GSTR-9:

  • As a normal/regular taxpayer, the taxpayer must have an active GSTIN for the relevant Financial Year.
  • The taxpayer must have filed all applicable returns, such as GSTR-1 and GSTR-3B, for the applicable Financial Year before filing the Annual return.
  1. Who is eligible for the Quarterly Return Monthly Payment Scheme (QRPM)?

The registered person whose aggregate turnover in the preceding financial year is up to Rs 5 crore and is required to furnish Form GSTR-3B is eligible for the Quarterly Return Monthly Payment Scheme (QRMP) Scheme.

  1. What will be the effective date of applicability of the QRMP Scheme?

From January 1, 2021, the QRMP Scheme will be in force. The taxpayer's total annual turnover would be calculated using the Goods and Service Tax Network (GSTN) system. The ability to access the Scheme through the single portal will be available all year. A registered person can opt-in for any quarter, from the first day of the second month of the previous quarter until the final day of the first month of the quarter.

  1. What information must the registered person provide quarterly, and what does Invoice Furnishing Facility (IFF) mean?

Registered persons who choose to participate in the Scheme will be required to provide outward supply details quarterly in Form GSTR-1. For the first two months of the quarter, the invoice furnishing facility ('IFF') was implemented to submit the invoice for information of supplies provided to registered persons. The supplier can upload these invoices monthly. Notably, the taxpayer can upload a maximum of Rs 50 Lakhs invoices in each of the quarter’s two months.

The IFF facility is an optional feature. The details of invoices provided through this feature in the first two months do not need to be included in Form GSTR-1 again. It has been underlined that all registered persons whose aggregate turnover for the FY 2019-20 is up to Rs 5 crore and who have furnished the return in Form GSTR-3B for October 2020 by 30th November 2020, shall be automatically migrated on the common portal.

  1. Is it necessary to use the Invoice Furnishing Facility (IFF)?

This is an optional service provided to registered persons under the QRMP Scheme, and it is not mandatory.

  1. How to Make a Monthly Payment of Tax, and what is the due date of payment?

The registered person under the QRMP Scheme will be required to deposit the tax due in Form GST PMT-06 in each of the first two months of the quarter. You must deposit the tax by the 25th of the next month.

  1. What is the due date for the registered person opting for the Quarterly Filing of GSTR-3B?

For each quarter, registered taxpayers opting for the Quarterly Return Filing and Monthly Payment of Taxes (QRPM) Scheme must submit Form GSTR-3B on or before the 22nd or 24th day of the month following the quarter for Class A States and Class B States, respectively.

  1. What is the procedure for pulling out of this scheme?

Any person who has opted for this scheme in the previous quarter can opt-out in the next quarter.

  1.  Is it necessary to provide a 6-digit HSN code on every invoice?

With effect from April 1, 2021, pursuant to Notification No. 78/2020 – Central Tax, dated 15th October 2020, it is mandatory to put 4 digit Harmonized System of Nomenclature or (HSN code) in case turnover is less than Rs 5 Crore for Business to Business or (B2B) invoices and 6 digits in case turnover is more than Rs 5 Crore in all invoice, i.e. B2B and Business to Consumer (B2C).

  1. What is a missing invoice?

A missing invoice is an invoice or debit note that was not uploaded by the supplier but was used by the buyer to claim the Input Tax Credit (ITC). The customer can keep their ITC if the supplier uploads the missing invoices within the specified time frame; else, the credit will be recovered from them. By filing an amended return, you can correct any missing invoices.

  1. What is the payment declaration form?

Small taxpayers pay their taxes using a payment declaration form. Self-assessed liability and self-declared Input Tax Credit (ITC) are included on the payment declaration form. Because the payment declaration form is not a return, and minor errors on it will not result in legal concerns, this simplicity decreases the compliance cost for small taxpayers.

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