2020-2021...2020/12/30 · 16th day at a reduced rate of 9% p.a. up to the date of actual payment,...

GST compliance calendar

2020-2021

Index

Click on the calendars to view

The calendar is last updated on 30th December 2020

ClearTax, simplifying finances for IndiansPhone: 080-67458777Email: [email protected]

APR

2020

JUL

2020

OCT

2020

NOV

2020

DEC

2020

AUG

2020

SEP

2020

MAY

2020

JUN

2020

JAN

2021

FEB

2021

MAR

2021

*The due dates mentioned are subject to changes notified by the concerned department.

April 2020 GST Compliance Calendar

Date*

4 Apr

Purpose

Payment of GST

Period

Feb 2020

Description

Taxpayers with an annual aggregateturnover exceeding Rs 5 crore in theprevious financial year can pay GSTwithout interest

The due dates of GSTR-5, GSTR-5A, GSTR-6, GSTR-7, and GSTR-8 for March 2020

and ITC-04 for the quarter January-March 2020 has been extended to 31st August

2020.

The due dates for the CMP-08 for the quarter January-March 2020 and GSTR-04

for FY 2019-20 to be filed by composition dealers has been extended till July 2020.

The due dates for GSTR-1 and GSTR-3B for March 2020 and GSTR-1 for the quarter

January-March 2020 HAVE NOT BEEN EXTENDED, BUT THE LATE FEE IS WAIVED OFF

if filed within the specified dates distributed across the months of June and July

2020.

IMPORTANT NOTES:


JUN

2020

JUL

2020

AUG

2020


May 2020 GST Compliance Calendar

Date*

5 May

Purpose

Payment of GST

Period

Mar 2020

Description

Taxpayers with an annual aggregateturnover exceeding Rs 5 crore in theprevious financial year can pay GSTwithout interest

The due dates of GSTR-5, GSTR-5A, GSTR-6, GSTR-7, and GSTR-8 for April 2020

has been extended to 31st August 2020.

The due dates for GSTR-1 and GSTR-3B for April 2020 HAVE NOT BEEN EXTENDED,

BUT THE LATE FEE IS WAIVED OFF if filed within the specified dates in July 2020

IMPORTANT NOTES:


20 MayGSTR-3B Jan-Mar 2020

Summary of outward supplies, ITCclaimed, and net tax payable by thetaxpayers whose principal place ofbusiness is in the Union Territory ofLadakh.

JUL

2020

AUG

2020

Date*

24 Jun

4 Jun

27 Jun

Purpose

Payment of GST

GSTR-3B

Period

Apr 2020

Feb, Mar, &Apr 2020

May 2020

Description

Taxpayers with an annual aggregateturnover of more than Rs 5 crore inthe previous financial year can payGST without interest

Summary of outward supplies, ITCclaimed, and net tax payable bytaxpayers with an annual aggregateturnover of more than Rs 5 crore in theprevious financial year without thepayment of a late fee, but with interestas may apply^

Summary of outward supplies, ITCclaimed, and net tax payable bytaxpayers with an annual aggregateturnover of more than Rs 5 crore inthe previous financial year***


^No interest charged if the GST dues are paid before 4th Apr, 5th May and 4th Jun for Feb, Mar & Apr respectively. But, interest applies from the16th day at a reduced rate of 9% p.a. up to the date of actual payment, if paid before 24th Jun 2020. If not, then interest is charged in a staggeredmanner as given above plus interest at 18% p.a. will apply from the next day after 24th Jun 2020 up to the actual date of filing. A late fee willapply from the due date until the actual date of filing subject to a maximum of Rs 500 per return (No late fee for Nil GSTR-3B), if filed after 24thJune 2020 but before 30th Sept 2020.

***If filed afterwards but before 30th September 2020, the maximum late fee charged shall be up to Rs 500 per return vide CGST notificationnumber 57/2020 dated 30th June 2020.

June 2020 GST Compliance Calendar

GSTR-3B

CMP-02(Yearly)

FY 2020-21Form to opt into the compositionscheme under section 10 of theCGST Act and the CGST (Rate)notification no. 2/2019 dated 7thMarch 2019

30 Jun

*The due dates mentioned are subject to changes notified by the concerned department

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

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

**Thereafter, a reduced interest rate at 9% p.a. will apply if taxpayer files on or before 30th Sept 2020. If not, then interest applies in astaggered manner as given above plus interest at 18% p.a. will apply from the next day after 30th Sept 2020 up to the actual date of filing.A late fee will apply from the due date until the actual date of filing subject to a maximum of Rs 500 per return (No late fee for Nil GSTR-3B),if filed after 27th Jun 2020 but before 30th Sept 2020.

June 2020 GST Compliance Calendar

Date*

30 Jun

Purpose Period Description

Feb 2020GSTR-3B

Summary of outward supplies, ITCclaimed, and net tax payable bytaxpayers with an annual aggregateturnover of up to Rs 5 crore in theprevious financial year without thepayment of late fee and interest, forboth X# & Y## categories ofstates/UTs**

The due date for monthly GSTR-1 of May 2020 being 11th June 2020 HAS NOT BEEN EXTENDED, BUT

THE LATE FEE IS WAIVED OFF if the return is filed on or before 28th July 2020.

Date*

5 Jul

3 Jul

Purpose

GSTR-3B

GSTR-3B

Period

Mar 2020

Mar 2020

Description

Summary of outward supplies, ITCclaimed, and net tax payable bytaxpayers with an annual aggregateturnover up to Rs 5 crore in theprevious financial year forstates/UTs in category X#, withoutpayment of late fee and interest**

Summary of outward supplies, ITCclaimed, and net tax payable bytaxpayers with an annual aggregateturnover up to Rs 5 crore in theprevious financial year forstates/UTs in category Y##, withoutpayment of late fee and interest**


July 2020 GST Compliance Calendar



**Thereafter, a reduced interest rate at 9% p.a. will apply if taxpayer files on or before 30th Sept 2020. If not, then interest applies in astaggered manner as given above plus interest at 18% p.a. will apply from the next day after 30th Sept 2020 up to the actual date of filing. A late fee will apply from the due date until the actual date of filing subject to a maximum of Rs 500 per return (No late fee for Nil GSTR-3B),if filed after the above date but before 30th Sept 2020.

6 Jul GSTR-3B Apr 2020

Summary of outward supplies, ITCclaimed, and net tax payable bytaxpayers with an annual aggregateturnover up to Rs 5 crore in theprevious financial year forstates/UTs in category X#, withoutpayment of late fee and interest**

Date*

9 Jul

Purpose

GSTR-3B

Period

Apr 2020

Description

Summary of outward supplies, ITCclaimed, and net tax payable bytaxpayers with an annual aggregateturnover up to Rs 5 crore in theprevious financial year for states/UTsin category Y##, without payment oflate fee and interest**





**Thereafter, a reduced interest rate at 9% p.a. will apply if taxpayer files on or before 30th Sept 2020. If not, then interest applies in astaggered manner as given above plus interest at 18% p.a. will apply from the next day after 30th Sept 2020 up to the actual date of filing. Alate fee will apply from the due date until the actual date of filing subject to a maximum of Rs 500 per return (No late fee for Nil GSTR-3B), iffiled after 9th Jul 2020 but before 30th Sept 2020.

GSTR-1(Monthly)

Mar 2020Summary of outward supplies wherethe annual turnover exceeds Rs 1.5crore

10 Jul

7 JulJan-Mar

2020

Quarterly challan-cum-statementto be furnished by compositiondealers

CMP-08(Quarterly)

Date*

11 Jul





18 Jul Apr-Jun 2020CMP-08(Quarterly)

Quarterly challan-cum-statement tobe furnished by composition dealers

17 Jul Jan-Mar 2020GSTR-1(Quarterly)

Summary of outward supplies wherethe annual turnover is up to Rs 1.5crore

20 Jul GSTR-3B Jun 2020

Summary of outward supplies, ITCclaimed, and net tax payable fortaxpayers with turnover more thanRs 5 crore in the last FY***

24 Jul Apr 2020Summary of outward supplieswhere the annual turnover exceedsRs 1.5 crore

GSTR-1(Monthly)

28 Jul May 2020Summary of outward supplieswhere the annual turnover exceedsRs 1.5 crore

GSTR-1(Monthly)

Date*

31 Jul

11 Jul




ITC-03 FY 2020-21ITC Reversal pertaining to previousyears, in case of persons freshlyopting for composition scheme forthe FY 2020-21

The due date for monthly GSTR-1 of Jun 2020 being 11th Jul 2020 & quarterly GSTR-1 for Apr-Jun 2020 being31st Jul 2020 HAS NOT BEEN EXTENDED, BUT THE LATE FEE IS WAIVED OFF if filed on or before 5th Aug and3rd Aug 2020 respectively.

For taxpayers with aggregate turnover of up to Rs 5 crore in PFY, the due date for GSTR-3B of May 2020 being12th# Jul 2020 & 14th## July 2020 HAS NOT BEEN EXTENDED, BUT THE LATE FEE IS WAIVED OFF if filed on orbefore 12th Sept & 15th Sept 2020 respectively.

Similarly, GSTR-3B of June 2020 is due by 22nd# July & 24th## July 2020 but can be filed on or before 23rd Sept& 25th Sept 2020 respectively, without late fee.

Date*

11 Aug

Purpose

GSTR-1(Monthly)

Period

Jul 2020

Description

Summary of outward supplieswhere the annual turnover exceedsRs 1.5 crore


^The due date was extended vide CGST notification no. 55/2020 dated 27th Jun 2020.


August 2020 GST Compliance Calendar

3 Aug Apr-Jun 2020GSTR-1(Quarterly)

Summary of outward supplies wherethe annual turnover is up to Rs 1.5 crore

Jun 2020GSTR-1(Monthly)

Summary of outward supplies wherethe annual turnover exceeds Rs 1.5crore5 Aug

20 Aug GSTR-3B Jul 2020Summary of outward supplies, ITCclaimed, and net tax payable fortaxpayers with turnover more thanRs 5 crore in the last FY***

31 AugGSTR-7^(Monthly)

GSTR-8^(Monthly)

Mar’20 toJul’20

Mar’20 toJul’20

Summary of Tax Deducted at Source(TDS) and deposited under GST laws

Summary of Tax Collected at Source(TCS) by e-commerce operatorsunder GST laws

GSTR-6^(Monthly)

Mar’20 toJul’20

Details of ITC received anddistributed by an ISD

Date*

11 J l



^The due date was extended via CGST notification no. 55/2020 dated 27th Jun 2020.

August 2020 GST Compliance Calendar

For taxpayers with aggregate turnover of up to Rs 5 crore in PFY, the due date for GSTR-3B of July 2020 being22nd# Aug 2020 & 24th## Aug 2020 HAS NOT BEEN EXTENDED, BUT THE LATE FEE IS WAIVED OFF if filed onor before 27th Sept & 29th Sept 2020 respectively.

31 Aug

GSTR-5A^(Monthly)

Summary of outward taxablesupplies and tax payable by OIDAR

Feb’20 toJul’20

GSTR-5^(Monthly)

Feb’20 toJul’20

Summary of outward taxablesupplies and tax payable by thenon-resident taxable person

RFD-11/LUT^(Yearly)

FY 2020-21Letter of Undertaking to makeexports without payment of IGSTby the GST registered exporters

ITC-04^(Quarterly)

Jan-Mar 2020and Apr-Jun

2020

Summary of goods sentto/received from a job-worker

TRAN-01^ -- All pre-GST registered personswho could not submit details ofthe pre-GST tax credits fortransfer before earlier deadlinesdue to technical issues on the GSTportal

Date*

11 Sept

Purpose

GSTR-1(Monthly)

Period

Aug 2020

Description

Summary of outward supplies wherethe annual turnover exceeds Rs 1.5crore

September 2020 GST Compliance Calendar

10 Sept Aug 2020GSTR-7(Monthly)


Aug 2020GSTR-8(Monthly)

Summary of Tax Collected at Source(TCS) and deposited by e-commerceoperators under GST laws

13 Sept Aug 2020Details of ITC received and distributedby ISD

GSTR-6(Monthly)

15 Sept May 2020GSTR-3B

Summary of outward supplies, ITCclaimed, and net tax payable bytaxpayers with a turnover of up to Rs 5crore in the last FY, registered incategory Y states or UTs##withoutinterest or late fee**

12 Sept May 2020Summary of outward supplies, ITCclaimed, and net tax payable bytaxpayers with a turnover of up to Rs 5crore in the last FY, registered incategory X states or UTs# withoutinterest or late fee**

GSTR-3B


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


**Thereafter, a reduced interest rate at 9% p.a. will apply if taxpayer files on or before 30th Sept 2020. If not, then interest applies in a staggeredmanner as given above plus interest at 18% p.a. will apply from the next day after 30th Sept 2020 up to the actual date of filing. A late fee willapply from the due date until the actual date of filing, subject to a maximum late fee of Rs 500 per return (No late fee for Nil GSTR-3B), if filedbefore 30th Sept 2020.

Date* Purpose Period Description


20 Sept

GSTR-5A(Monthly)

Aug 2020Summary of outward taxablesupplies and tax payable by OIDAR

GSTR-3B Aug 2020Summary of outward supplies, ITCclaimed, and net tax payable fortaxpayers with turnover more thanRs 5 crore in the last FY

Aug 2020GSTR-5(Monthly)

Summary of outward taxable suppliesand tax payable by a non-residenttaxable person

23 SeptJun 2020

Summary of outward supplies, ITCclaimed, and net tax payable bytaxpayers with a turnover of up to Rs 5crore in the last FY, registered incategory X states or UTs# withoutinterest or late fee**

GSTR-3B

25 Sept Jun 2020Summary of outward supplies, ITCclaimed, and net tax payable bytaxpayers with a turnover of up to Rs 5crore in the last FY, registered incategory Y states or UTs## withoutinterest or late fee**

GSTR-3B




**Thereafter, a reduced interest rate at 9% p.a. will apply if taxpayer files on or before 30th Sept 2020. If not, then interest applies in a staggeredmanner as given above plus interest at 18% p.a. will apply from the next day after 30th Sept 2020 up to the actual date of filing. A late fee willapply from the due date until the actual date of filing, subject to a maximum late fee of Rs 500 per return (No late fee for Nil GSTR-3B), if filedbefore 30th Sept 2020.

Date*

27 Sept

11 Jul

Purpose Period

Jul 2020

Description

Summary of outward supplies, ITCclaimed, and net tax payable bytaxpayers with a turnover of up to Rs 5crore in the last FY, registered incategory X states or UTs# withoutinterest or late fee**


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

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

**Thereafter, a reduced interest rate at 9% p.a. will apply if taxpayer files on or before 30th Sept 2020. If not, then interest applies in a staggered manner as given aboveplus interest at 18% p.a. will apply from the next day after 30th Sept 2020 up to the actual date of filing. A late fee will apply from the due date until the actual date offiling, subject to a maximum late fee of Rs 500 per return (No late fee for Nil GSTR-3B), if filed before 30th Sept 2020.

^Stands extended vide CGST notification no. 55/2020 dated 27th June 2020 for taxpayers who faced technical difficulties on the GST portal, as notified via CGSTNotification no. 02/2020-CT dt. 1st January 2020 and CGST order no. 01/2020 dt. 7th February 2020. It covers taxpayers who do not possess invoice/documents pertainingto the tax credit claimed from the pre-GST regime, on the closing stock as of 30th June 2017.


GSTR-3B

29 Sept Jul 2020Summary of outward supplies, ITCclaimed, and net tax payable bytaxpayers with a turnover of up to Rs 5crore in the last FY, registered incategory Y states or UTs## withoutinterest or late fee**

GSTR-3B

30 Sept TRAN-02 --Transitional/pre-GST input tax creditunder GST, to be filed after filingTRAN-01 by certain taxpayers^

Date*

11 Oct

Purpose

GSTR-1(Monthly)

Period

Sept 2020

Description

Summary of outward supplies wherethe annual turnover exceeds Rs 1.5crore

October 2020 GST Compliance Calendar

10 Oct Sept 2020GSTR-7(Monthly)


Sept 2020GSTR-8(Monthly)

Summary of Tax Collected at Source(TCS) and deposited by e-commerceoperators under GST laws

1 Oct Aug 2020^GSTR-3B Summary of outward supplies, ITCclaimed, and net tax payable bytaxpayers with a turnover of up to Rs 5crore in the last FY, registered incategory X states or UTs#

3 Oct Aug 2020^GSTR-3B Summary of outward supplies, ITCclaimed, and net tax payable bytaxpayers with a turnover of up to Rs5 crore in the last FY, registered incategory Y states or UTs##



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

^The due date was extended via CGST notification no. 54/2020 dated 24th Jun 2020.

The e-Invoicing system will be implemented from 1st October 2020 onwards as notified.


*The due dates mentioned are subject to changes notified by the concerned department..


13 Oct Sept 2020 Details of ITC received and distributedby ISD

GSTR-6(Monthly)

20 Oct Sept 2020GSTR-5(Monthly)

Summary of outward taxable suppliesand tax payable by a non-residenttaxable person

18 Oct Jul-Sept 2020 Quarterly challan-cum-statement to befurnished by composition dealers

CMP-08(Quarterly)

GSTR-5A(Monthly)

Sept 2020 Summary of outward taxablesupplies and tax payable by OIDAR

GSTR-3B Sept 2020

Summary of outward supplies, ITCclaimed, and net tax payable fortaxpayers with turnover more thanRs 5 crore in the last FY

Date*

11 Jul






24 Oct Sept 2020Summary of outward supplies, ITCclaimed, and net tax payable bytaxpayers with a turnover of up toRs 5 crore in the last FY, registeredin category Y states or UTs##

GSTR-3B

22 Oct Sept 2020Summary of outward supplies, ITCclaimed, and net tax payable bytaxpayers with a turnover of up toRs 5 crore in the last FY, registeredin category X states or UTs#

GSTR-3B

Date*

11 Jul



^ The due date was extended via CGST notification no. 64/2020 dated 31st Aug 2020. Further, the late fee is waived for taxpayers in UT of Ladakhif they file GSTR-4 for FY 2019-20 between 01-11-2020 to 31-12-2020.

^^ As per Central Tax notification no. 67/2020 dated 21st September 2020, taxpayers under the composition scheme during FY 17-18 and FY 18-19can still furnish their quarterly GSTR-4, missed out for any of the quarters falling in these financial years, between 22-09-2020 and 31-10-2020along with a maximum late fee of Rs 500 per return. (nil return attracts no late fee)

***For FY 2018-19, GSTR-9 is made optional for taxpayers with an annual turnover of up to Rs 2 crore and GSTR-9C is waived off for taxpayers withan annual turnover of up to Rs 5 crore. Note that for the taxpayers with annual turnover below Rs 2 crore, late fees will not be charged for filingGSTR-9 and 9C for FY 2018-19 after the due date.


25 Oct

31 Oct Jul-Sept 2020Summary of outward supplieswhere the annual turnover is up toRs 1.5 crore

GSTR-1(Quarterly)

FY 2019-20 Yearly return for composition schemedealer^^

GSTR-4^(Yearly)

Jul 2017-Mar2019

Quarterly return for compositiondealers to be furnished for returnperiods between July 2017 and March2019 with low late fee or nil late fee^^

GSTR-4^^(Quarterly)



November 2020 GST Compliance Calendar

25 Oct

10 Nov

11 Nov

13 Nov

15 Nov

October 2020Summary of Tax Deducted atSource (TDS) and deposited underGST laws

GSTR-7(Monthly)

October 2020 Summary of Tax Collected at Source(TCS) and deposited by E-commerceoperators under GST laws

GSTR-8(Monthly)

October 2020 Summary of outward supplies whereturnover exceeds Rs 1.5 crore

GSTR-1(Monthly)

GSTR-6(Monthly)

October 2020 Details of ITC received and distributedby ISD

PF & ESIliability deposit

GSTR-5(Monthly)

October 2020

October 2020

Depositing contribution towards PF/ESI

Summary of outward taxable supplies& tax payable by a non-residenttaxable person





November 2020 GST Compliance Calendar

25 Oct

20 Nov

22 Nov

24 Nov

October 2020Summary of outward taxablesupplies and tax payable by OIDAR

GSTR-5A(Monthly)

October 2020 Summary of outward supplies, ITCclaimed, and net tax payable fortaxpayers with turnover more than Rs5 crore in the last FY

GSTR-3B(Monthly)

October 2020 Summary of outward supplies, ITCclaimed, and net tax payable bytaxpayers with a turnover of up to Rs 5crore in the last FY, registered incategory X states or UTs#

GSTR-3B

GSTR-3B October 2020 Summary of outward supplies, ITCclaimed, and net tax payable bytaxpayers with a turnover of up to Rs 5crore in the last FY, registered incategory Y states or UTs##

30 Nov Jul-Sept 2020Summary of goods sentto/received from a job-worker

ITC-04(Quarterly)



December 2020 GST Compliance Calendar

10 Dec

11 Dec

13 Dec

15 Dec

20 Dec

November 2020

November 2020

November 2020

November 2020

November 2020

November 2020

November 2020

November 2020


GSTR-7(Monthly)

Summary of Tax Collected at Source(TCS) and deposited by E-commerceoperators under GST laws

GSTR-8(Monthly)

Summary of outward supplies whereturnover exceeds Rs 1.5 crore

GSTR-1(Monthly)

GSTR-6(Monthly)

GSTR-5(Monthly)

GSTR-5A(Monthly)

GSTR-3B


Details of ITC received and distributedby ISD



Summary of outward taxable suppliesand tax payable by OIDAR

Summary of outward supplies, ITCclaimed, and net tax payable bytaxpayers whose turnover exceeds Rs 5 crore in PFY



**The annual return in Form GSTR-9/9A for FY 2018-19 has been made optional for small taxpayers whose aggregate turnover is lessthan Rs.2 crores.

^GSTR-9C is waived off for taxpayers with an aggregate annual turnover of up to Rs 5 crore for FY 2018-19.

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



22 Dec

24 Dec

31 Dec

November 2020

November 2020

FY 2018-19

FY 2018-19

Summary of outward supplies, ITCclaimed, and net tax payable bytaxpayers with a turnover of up to Rs 5crore in the last FY, registered incategory X states or UTs#

GSTR-3B

Summary of outward supplies, ITCclaimed, and net tax payable bytaxpayers with a turnover of up to Rs 5crore in the last FY, registered incategory Y states or UTs##

GSTR-3B

GSTR-9/9A

GSTR-9C

Annual GST returns for allregular/Composition taxpayers**

Certified Reconciliation Statement^


Small taxpayers i.e. taxpayers with turnover up to Rs.5 crore in the previous financial year, can opt

for quarterly filing of GSTR-3B from 1st January 2021 under the Quarterly Return Filing and Monthly

Payment of Taxes (QRMP) scheme. Payment of tax will need to be done on a monthly basis in Form

PMT-06.

There is a new facility introduced for small taxpayers under the QRMP scheme called the Invoice

Furnishing Facility (IFF). It applies to only those businesses whose annual turnover is up to Rs 1.5

crore. Quarterly GSTR-1 filers can choose to upload their invoices each month in the IFF, for the

first two months of the quarter. The invoices relating to the last month of the quarter are to be

uploaded in the GSTR-1 return. The IFF is an optional facility also available for those quarterly

GSTR-1 filing taxpayers who are not opting for the QRMP scheme but who intend to upload

invoices on a monthly basis.

IMPORTANT NOTES:



January 2021 GST Compliance Calendar

10 Jan

11 Jan

13 Jan

15 Jan

18 Jan

20 Jan

December 2020

December 2020

December 2020

Oct-Dec 2020

December 2020

December 2020

Oct-Dec 2020

December 2020


GSTR-7(Monthly)

Summary of Tax Collected at Source(TCS) and deposited by E-commerceoperators under GST laws

GSTR-8(Monthly)


GSTR-1(Monthly)

GSTR-1(Quarterly)

GSTR-6(Monthly)

CMP-08**

GSTR-5(Monthly)


Summary of outward supplies whereturnover is up to Rs 1.5 crore



Quarterly challan-cum-statement tobe furnished by composition dealers






January 2021 GST Compliance Calendar

20 Jan

22 Jan

24 Jan

25 Jan

December 2020

December 2020

December 2020

December 2020

Oct - Dec 2020


Summary of outward supplies, ITCclaimed, and net tax payable fortaxpayers with turnover more than Rs5 crore in the last FY

GSTR-5A(Monthly)

GSTR-3B


GSTR-3B(Monthly)

GSTR-3B(Monthly)

ITC-04(Quarterly)


Summary of goods sent to/receivedfrom a job-worker



February 2021 GST Compliance Calendar

10 Feb

11 Feb

13 Feb

15 Feb

20 Feb

January 2021

January 2021

January 2021

January 2021

January 2021

January 2021


GSTR-7(Monthly)

Summary of Tax Collected at Source (TCS)and deposited by E-commerce operatorsunder GST laws

GSTR-8(Monthly)


GSTR-1(Monthly)

GSTR-6(Monthly)

GSTR-5(Monthly)





January 2021

January 2021



GSTR-5A(Monthly)

GSTR-3B

January 2021B2B OutwardSupplies

Uploading of outward supplies affectedduring the first month of the quarter byquarterly return filers opting for InvoiceFurnishing Facility (IFF)**





February 2021 GST Compliance Calendar

22 Feb

24 Feb

January 2021

January 2021


GSTR-3B (Monthly)

GSTR-3B(Monthly)


25 Feb January 2021PMT-06 Challan for depositing GST bytaxpayers who have opted for thequarterly filing of GSTR-3B.

**The Invoice Furnishing Facility (IFF) is a facility under the QRMP scheme for small taxpayers, who can choose to upload their B2B outward supply invoices each month, for the first two months of the quarter. The invoices relating to the last month of the quarter are to be uploaded in the GSTR-1 return

28 Feb FY 2019-20

FY 2019-20

GSTR-9/9A

GSTR-9C

Annual GST returns for allregular/Composition taxpayers^

Certified Reconciliation Statement tobe furnished by taxpayers with annualturnover over Rs.2 crore

^ The annual return in Form GSTR-9/9A for FY 2019-20 has been made optional for small taxpayers whose aggregate turnover is lessthan Rs.2 crores.

Date* Purpose Description


March 2021 GST Compliance Calendar

10 Mar

11 Mar

13 Mar

15 Mar

20 Mar

February 2021

February 2021

February 2021

February 2021

February 2021

February 2021


GSTR-7(Monthly)

Summary of Tax Collected at Source (TCS)and deposited by E-commerce operatorsunder GST laws

GSTR-8(Monthly)


GSTR-1(Monthly)

GSTR-6(Monthly)

GSTR-5(Monthly)





February 2021

February 2021



GSTR-5A(Monthly)

GSTR-3B

February 2021B2B OutwardSupplies

Uploading of outward supplies affectedduring the second month of the quarterby quarterly return filers opting forInvoice Furnishing Facility (IFF)**

Period

31 Dec

Date* Purpose Description

March 2021 GST Compliance Calendar

22 Mar

24 Mar

January 2021

January 2021


GSTR-3B (Monthly)

GSTR-3B(Monthly)





**The Invoice Furnishing Facility (IFF) is a facility under the QRMP scheme for small taxpayers, who can choose to upload their B2B outward supply invoices each month, for the first two months of the quarter. The invoices relating to the last month of the quarter are to be uploaded in the GSTR-1 return

25 Mar February 2021PMT-06 Challan for depositing GST bytaxpayers who have opted for thequarterly filing of GSTR-3B.

31 Mar FY 2021-22RFD-11 (LUT)

Th due date for LUT renewal for FY2021-22.

31 Mar FY 2021-22CMP-02 The due date for taxpayers to opt forthe composition scheme for theupcoming FY.

Period

2020-2021...2020/12/30 · 16th day at a reduced rate of 9% p.a. up to the date of actual payment,...

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