GST Due dates,GST Compliance calendar for April 2021 to March 2022
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- 6 Min Read
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- Last Updated on 24 April, 2023
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Table of Contents:
1. Form GSTR 1/IFF Facility: Due dates
2. Form GSTR 3B for March 2021 to June 2021: Due dates, Tax payment, Late Fee and Interest
3. Form GSTR 3B for July 2021 to February 2022: Due dates and Tax payment
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1. Form GSTR 1/IFF Facility: Due dates
| Particulars | Month/ Quarter | Due date
|
Extended Due Date |
| Monthly Scheme(GSTR-1) | April 2021 | 11-May-21 | 26-May-21 |
| May 2021 | 11-June-21 | 26-June-211 | |
| June 2021 | 11-July-21 | – | |
| July 2021 | 11-August-21 | – | |
| August 2021 | 11-September-21 | – | |
| September 2021 | 11-October-21 | – | |
| October 2021 | 11-November-21 | – | |
| November 2021 | 11-December-21 | – | |
| December 2021 | 11-January-22 | – | |
| January-22 | 11-February-22 | – | |
| February-22 | 11-March-22 | – | |
| QRMP Scheme (IFF) | April 2021 | 13-May-21 | 28-May-21 |
| May 2021 | 13-June-21 | 28-June-21 | |
| July 2021 | 13-August-21 | – | |
| August 2021 | 13-September-21 | – | |
| October 2021 | 13-November-21 | – | |
| November 2021 | 13-December-21 | – | |
| January-22 | 13-February-22 | – | |
| February-22 | 13-March-22 | – | |
| QRMP (Quarterly GSTR-1) | April-June 2021 | 13-July-21 | – |
| July-September 2021 | 13-October-21 | – | |
| October-December 2021 | 13-January-22 | – |
2. Form GSTR 3B for March 2021 to June 2021: Due dates, Tax payment, Late Fee and Interest
| Turnover in PFY | Tax Period | Due date of tax payment and return filing | Relaxation in Interest | No Late Fees till | ||||
| Tax paid | Interest Rate | |||||||
| More than Rs. 5 Crore | Mar-21 | 20-Apr-21 | Till 05- May-21 | 9% | 5-May-21 | |||
| After 05-May-21 | 18% | |||||||
| Apr-21 | 20-May-21 | Till 04- Jun-21 | 9% | 4-June-21 | ||||
| After 04-Jun-21 | 18% | |||||||
| May-21 | 20-June-21 | Till 05-July-21 | 9% | 5-July-21 | ||||
| After 05-July-21 | 18% | |||||||
| June-21 | 20-July-21 | – | ||||||
| Upto Rs. 5 Crore (not opting for QRMP scheme) | Mar-21 | 20-Apr-21 | Till 05-May-21
|
Nil
|
19-June-21 | |||
| 6-May-21 to 19-June-21 | 9% | |||||||
| After 19-June-21 | 18% | |||||||
| Apr-21 | 20-May-21 | Till 04-Jun-21 | Nil | 4-July-21 | ||||
| 05-Jun-21 to 04-July-21 | 9% | |||||||
| After 04-July-21 | 18% | |||||||
| May-21 | 20-June-21 | Till 05-July-21 | Nil | 20-July-21 | ||||
| 6-July-21 to 20-July-21 | 9% | |||||||
| After 20-July-21 | 18% | |||||||
| June-21 | 20-July-21 | – | ||||||
| Upto Rs. 5 Crore (opting for QRMP scheme)(Specified States-I) | Jan-Mar 21
|
Return Due date: 22-Apr- 21 | 21-June-21 | |||||
| Tax payment | ||||||||
| Jan-21 | 25-Feb-21 | – | – | |||||
| Feb-21 | 25-Mar-21 | – |
|
|||||
| Mar-21 | 22-Apr-21 | Till 7-May-21 | Nil | |||||
| 8-May-21 to 21-June-21 | 9% | |||||||
| After 21-June-21 | 18% | |||||||
| Apr-June 21 | Return Due date: 22-Jul- 21 | NA | ||||||
| Tax Payment | ||||||||
| Apr-21 | 25-May-21 | Till 9-June-21 | Nil | |||||
| 10-Jun-21 to 09-July-21 | 9% | |||||||
| After 09-July-21 | 18% | |||||||
| May-21 | 25-Jun-21 | Till 10-July-21 | Nil | |||||
| 11-July-21 to 25-July-21 | 9% | |||||||
| 25-July-21 | 18% | |||||||
| Jun-21 | 22-Jul-21 | – | – | |||||
| UptoRs. 5 Crore (opting for QRMP scheme)(Specified States-II) | Jan-Mar 21 | Return Due date:
24-Apr-21 |
23-June-21 | |||||
| Tax payment | ||||||||
| Jan-21 | 25-Feb-21 | – | – | |||||
| Feb-21 | 25-Mar-21 | – | – | |||||
| Mar-21 | 24-Apr-21 | Till 9-May-21 | Nil | |||||
| 10-May-21 to 23-June-21 | 9%
|
|||||||
| After 23-June-21 | 18% | |||||||
| Apr-June 21 | Return Due date:
24-July-21 |
NA | ||||||
| Tax payment | ||||||||
| Apr-21 | 25-May-21
|
Till 9-Jun-21 | Nil | |||||
| 10-Jun-21 to 09-July-21 | 9% | |||||||
| After 09-July-21 | 18% | |||||||
| May-21 | 25-Jun-21 | Till 10-July-21 | Nil | |||||
| 11-July-21 to 25-July-21 | 9% | |||||||
| 25-July-21 | 18% | |||||||
| Jun-21 | 24-Jul-21 | – | – | |||||
3. Form GSTR 3B for July 2021 to February 2022: Due dates and Tax payment
| Particulars | Month/ Quarter | Return Due date
|
Tax Payment |
| Monthly Scheme(GSTR-3B) | July 2021 | 20-August-21 | 20-August-21 |
| August 2021 | 20-September-21 | 20-September-21 | |
| September 2021 | 20-October-21 | 20-October-21 | |
| October 2021 | 20-November-21 | 20-November-21 | |
| November 2021 | 20-December-21 | 20-December-21 | |
| December-21 | 20-January-22 | 20-January-22 | |
| January-22 | 20-February-22 | 20-February-22 | |
| February-22 | 20-March-22 | 20-March-22 | |
| QRMP Scheme(Specified States-I) | July 2021 | – | 25-August-21
|
| August 2021 | – | 25-September-21 | |
| September 2021 | 22-October-21 | 22-October-21 | |
| October 2021 | – | 25-November-21 | |
| November 2021 | – | 25-December-21 | |
| December-21 | 22-January-22 | 22-January-22 | |
| January-22 | – | 25-February-22 | |
| February-22 | – | 25-March-22 | |
| QRMP Scheme (Specified States-II) | July 2021 | – | 25-August-21
|
| August 2021 | – | 25-September-21 | |
| September 2021 | 24-October-21 | 24-October-21 | |
| October 2021 | – | 25-November-21 | |
| November 2021 | – | 25-December-21 | |
| December-21 | 24-January-22 | 24-January-22 | |
| January-22 | – | 25-February-22 | |
| February-22 | – | 25-March-22 |
4. Filing of CMP-08
| Particulars | Quarter | Due date
|
Relaxation in Interest | |
| Form CMP-08 for statement of Quarterly Payment of Tax | Jan-Mar 2021 | 18-Apr-21 | Till 3-May-21 | Nil |
| 4-May-21 to 17-June-21 | 9% | |||
| After 18-June-21 | 18% | |||
| April-June 2021 | 18-July-21 | – | ||
| July-September 2021 | 18-October-21 | – | ||
| October-December 2021 | 18-January-22 | – | ||
5. OtherDue dates
| Particulars | Period/Month/Quarter | Due date
|
Extended Due Date |
| Form ITC-04(Declaration by for goods dispatched to a job worker or received from a job worker) | Jan-March 21 | 25-Apr-21 | 30-June-21 |
| Apr-June 21 | 25-July-21 | – | |
| July-September 21 | 25-October-21 | – | |
| Form GSTR-4 (Annual Return for Composition Dealers) | FY 2020-21 | 30-Apr-21 | 31-July-21 |
| Form GSTR-5 (For NRTP) | Mar-21 | 20-Apr-21 | 30-June-21 |
| Apr-21 | 20-May-21 | 30-June-2114 | |
| May-21 | 20-June-21 | 30-June-2114 | |
| June-21 | 20-July-21 | – | |
| July-21 | 20-August-21 | – | |
| August-21 | 20-September-21 | – | |
| September -21 | 20-October-21 | – | |
| October-21 | 20-November-21 | – | |
| November-21 | 20-December-21 |
– |
|
| December-21 | 20-January-22 | – | |
| January-22 | 20-February-22 | – | |
| February-22 | 20-March-22 | – | |
| Form GSTR-6 (For ISD) | Apr-21 | 13-May-21 | 30-June-2114 |
| May-21 | 13-June-21 | 30-June-2114 | |
| June-21 | 13-July-21 | – | |
| July-21 | 13-August-21 | – | |
| August-21 | 13-September-21 | – | |
| September -21 | 13- October -21 | – | |
| October-21 | 13-November-21 | – | |
| November-21 | 13-December-21 | – | |
| December-21 | 13-January-22 | – | |
| January-22 | 13-February-22 | – | |
| February-22 | 13-March-22 | – | |
| Form GSTR-7 (For TDS Deductor) | Apr-21 | 10-May-21 | 30-June-2114 |
| May-21 | 10-June-21 | 30-June-2114 | |
| June-21 | 10-July-21 | – | |
| July-21 | 10-August-21 | – | |
| August-21 | 10-September-21 | – | |
| September -21 | 10- October -21 | – | |
| October-21 | 10-November-21 | – | |
| November-21 | 10-December-21 | – | |
| December-21 | 10-January-22 | – | |
| January-22 | 10-February-22 | – | |
| February-22 | 10-March-22 | – | |
| Form GSTR-8 (For TCS Collector) | Apr-21 | 10-May-21 | 30-June-2114 |
| May-21 | 10-June-21 | 30-June-2114 | |
| June-21 | 10-July-21 | – | |
| July-21 | 10-August-21 | – | |
| August-21 | 10-September-21 | – | |
| September -21 | 10-October-21 | – | |
| October-21 | 10-November-21 | – | |
| November-21 | 10-December-21 | – | |
| December-21 | 10-January-22 | – | |
| January-22 | 10-February-22 | – | |
| February-22 | 10-March-22 | – | |
| Furnishing of Form GSTR-9/9A (Annual Return) | FY 2020-21 | 31-December-21 | 28-Feburary-22 |
| Furnishing of Form GSTR-9C (Reconciliation Statement) | FY 2020-21 | 31-December-21 | 28-Feburary-2215 |
| Time Limit for completion of any proceedings, filing of any appeal, reply, application etc. which has not been completed during this period | NA | 15-Apr-21 to 29-June-21 | 30-June-21 |
6. Relaxation of Rule 36(4)
Rule 36(4) of the CGST Rules, 2017 earlier provided that ITC claim in respect of invoices which are not uploaded by vendors in their Form GSTR 1 or through Invoice Furnishing Facility (‘IFF’) would be allowed maximum up to 5% of the invoices furnished by the vendors in their Form GSTR 1/ through IFF Facility.
In this regard relaxationwas given in respect of month of April, May and June 2021 for which Condition of Rule 36(4) would apply cumulatively in the return for the period/quarter endingJune 2021.
Now, w.e.f January 1st, 2022, it has been provided that input tax credit shall not be availed by a registered person if details of such invoices or debit notes are not furnished by supplier in FORM GSTR-1 and such details are not reflected in the FORM GSTR-2B.
1. Notification No. 12/2021- Central Tax dated 01-05-2021 read with Notification No. 17/2021 – Central Tax dated 01-06-2021 and Notification No. 83/2020 – Central Tax, Dated 10-11-2020
2. Notification No. 13/2021 – Central Tax dated 01-05-2021
3. Notification No. 27/2021 – Central Tax dated 01-06-2021
4. Notification No. 8/2021- Central Tax dated 01-05-2021 read with Notification No. 18/2021 – Central Tax dated 01-06-2021 and Notification No. 13/2017 – Central Tax dated 28-06-2017
5. Notification No. 9/2021- Central Tax dated 01-05-2021read with Notification No. 19/2021 – Central Tax dated 01-06-2021 and Notification No. 76/2018– Central Tax dated 31-12-2018
6. The registered person under the QRMP Scheme would be required to pay the tax due in each of the first two months of the quarter by depositing the due amount in Form GST PMT-06. The amount shall be deposited by the 25th day of next month.
7. 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
8. 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
9. 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
10. 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
11. Notification No. 8/2021- Central Tax dated 01-05-2021 read with Notification No. 18/2021 – Central Tax dated 01-06-2021 and Notification No. 13/2017 – Central Tax dated 28-06-2017
12. Notification No. 11/2021 – Central Tax dated 01-05-2021 read with Notification No. 26/2021 – Central Tax dated 01-06-2021
13. Notification No. 10/2021- Central Tax dated 01-05-2021 read with Notification No. 25/2021 – Central Tax dated 01-06-2021 and Notification No. 21/2019- Central Tax dated 23-04-2019
14. Notification No. 14/2021 – Central Tax dated 01-05-2021 read with Notification No. 24/2021 – Central Tax dated 01-06-2021
15. Notification No. 40/2021 –Central Tax Dated December 29th, 2021
16. Notification No. 24/2021 – Central Tax dated 01-06-2021, subject to the suo moto judgment of Supreme Court dated 23-09-2021 read with Circular No. Circular No. 157/13/2021-GST dated 20 July 2021
17. Notification No. 27/2021 – Central Tax dated 01-06-2021
18. Notification No. 40/2021 –Central Tax Dated December 29th, 2021
Dive Deeper:
GSTR 3B Filing Due Date Extended, Here’s How You Can Make Your Business Compliant
Process of filing of Nil GSTR-3B through SMS
What Is GSTR-3 And What Are The Details Required To Be Furnished In GSTR-3?
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7 thoughts on “GST Due dates,GST Compliance calendar for April 2021 to March 2022”
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please clarify the due date of GSTR 3B FOR MARCH 2021 AND APRIL 2021 FOR NORMAL TAX PAYERS BELOW RS.5.00 CRORS
very nice blog
GSTR 3B date are remain same only relaxation in Intt. 9% till 5th May further applicable @18%
if we want to cross tally our credits in gstr2A than how can we tally while filing 3B as gstr1 (our suppliers will file by 26th April 21. Issue is sometimes creditors show some figures in decimals difference e.g may be in bill they showed amount as R. 261500.89 but in gstr2a it is rs. 261501.16
In your given example ITC allowed as per the Bill amount you have paid. Thumb rule applicable: whichever is lower
I search many website. I dont see like your clarification. Thank you for your valuable support.
Your study as per all recent notifications are nicely drawn and tabulated