GST RELATED STATUTORY COMPLIANCE DUE DATES - JUNE-2021

 

Due Date	Statutory Compliance	Description
4	GST GSTR-3B	GSTR-3B April-2021 - Extended Due date for Taxpayers having Turnover more than ₹ 5.0 crores in the previous FY (With reduced rate of Interest @ 9% p.a.on the Tax Payable and without late filing fees).
4	GST GSTR-3B	GSTR-3B April-2021 - Extended Due date for Taxpayers having Turnover Upto ₹ 5.0 crores in the previous FY (With no interest on Tax payable).
10	GST GSTR-7	Filing GSTR-7 for the month of May-2021 by persons who are required to deduct GST TDS.
10	GST GSTR-8	Filing of GSTR-8 for the month of May-2021 by E- Commerce Operators.
11**	GST GSTR-1	Filing of GSTR-1 for the month of May-2021 for taxpayers having Turnover more than ₹ 1.50 Crore in Previous Financial Year and Taxpayers whoever opted for monthly GSTR-1 filing. ** (Due date extended for filing GSTR-1 for the month of May-2021 by 15 days from the Original Due Date. The Return is to be filed on or before 26-June-2021).
11**	GST GSTR-1	Filing of GSTR-1 for taxpayers who opted for QRMP Scheme. ** (Due date extended for filing GSTR-1 for the month of May-2021 by 15 days from the Original Due Date. The Return is to be filed on or before 26- June-2021).
13	GST GSTR-6	Filing GSTR-6 for Input Service Distributers for the month of May-2021.
19	GST GSTR-3B	GSTR-3B April-2021 - Extended Due date for Taxpayers having Turnover Upto ₹ 5.0 crores in the previous FY (With reduced rate of Interest @ 9% p.a. on the Tax Payable and without late filing fees).
20**	GST GSTR-3B	Filing of GSTR-3B for the month of May-2021 for taxpayers having Turnover upto ₹ 5 Crores in Previous Financial Year and taxpayers who have not opted for Quarterly Return Monthly Payment (QRMP) Scheme. **Extended Due dates:- 1) Aggregate turnover upto ₹ 5.0 crores :- a.Nil rate of interest for 15 days (i.e. upto 05-Jul- 2021) and thereafter interest at reduced rate of 9% p.a. for further 15 days (i.e upto 20-Jul-2021). b.Waiver of late fee if the return is filed on or before 20-Jul-2021.

20**	GST GSTR-3B	Filing of GSTR-3B for the month of May-2021 for taxpayers having Turnover more than ₹ 5 Crores in Previous Financial Year. **Extended Due date:- Aggregate turnover more than ₹ 5.0 crores :- a.Lower rate of interest @ 9% for first 15 days from the Original due date of filing return (i.e. upto 05-Jul- 2021). b. Waiver of late fee if the return is filed on or before 05-Jul-2021.
20	GST GSTR-5	Filing of GSTR-5 for the month of May-2021 by a registered non-resident taxable person.
20	GST GSTR-5A	Filing of GSTR-5A for Non-resident OIDAR Service Providers.
Note:- Due dates mentioned in this Compliance Calendar may be subject to change based on the notifications if any will be issued by the department from time to time. Users are requested to refer to the latest circulars & Notifications for the extensions and changes in compliance due dates.
This Document is Updated on 31-May-2021