GST Due dates,GST Compliance calendar for April 2021 to March 2022

  • Blog|GST & Customs|
  • 6 Min Read
  • By Taxmann
  • |
  • Last Updated on 24 April, 2023

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

4. Filing of CMP-08

5. Other Due dates

6. Relaxation of Rule 36(4)

compliance calendar with gst relaxations

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Updated till 1st February 2022

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?

Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.

7 thoughts on “GST Due dates,GST Compliance calendar for April 2021 to March 2022”

  1. please clarify the due date of GSTR 3B FOR MARCH 2021 AND APRIL 2021 FOR NORMAL TAX PAYERS BELOW RS.5.00 CRORS

  2. 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

  3. In your given example ITC allowed as per the Bill amount you have paid. Thumb rule applicable: whichever is lower

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