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GST Monthly Due Date Tracker - August, 2021

CS Lalit Rajput , Last updated: 12 August 2021  
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GSTR-3B Returns

A. Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY

GST Monthly Due Date Tracker - August, 2021

Tax period

Due Date

No interest payable till

Particulars

July, 2021

20th August, 2021

-

Due Date for filling GSTR - 3B return for the month of June, 2021 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year

B. Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group A)

Tax period

Due Date

No interest payable till

Particulars

July 2021

22nd August, 2021

Due Date for filling GSTR - 3B return for the month of June, 2021 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B

Group A States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep

 

C. Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group B)

Tax period

Due Date

No interest payable till

Particulars

July, 2021

24th August, 2021

Group B States: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi

D. Filing Form GSTR-1

Tax period

Due Date

Remarks

Monthly return

(July, 2021)

11.08.2021

1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores.

2. Registered person, with aggregate turnover of less then INR 5 Crores, opted for monthly filing of return under QRMP

E. Non Resident Tax Payers, ISD, TDS & TCS Taxpayers

Form No.

Compliance Particulars

Timeline

Due Date

GSTR-5 & 5A

Non-resident ODIAR services provider file Monthly GST Return

20th of succeeding month

20.08.2021

GSTR -6

Every Input Service Distributor (ISD)

13th of succeeding month

13.08.2021

GSTR -7

Return for Tax Deducted at source to be filed by Tax Deductor

10th of succeeding month

10.08.2021

GSTR -8

E-Commerce operator registered under GST liable to TCS

10th of succeeding month

10.08.2021

 

F. Non Resident Tax Payers, ISD, TDS & TCS Taxpayers

Form No.

Compliance Particulars

Timeline

Due Date

Details of outward supply-IFF

Invoice furnishing facility is available for registered person with turnover less than INR 5 Crores and opted for quarterly filing of return.

13th of succeeding month

13.08.2021

G. GST Refund

Form No.

Compliance Particulars

Due Date

RFD -10

Refund of Tax to Certain Persons

18 Months after the end of quarter for which refund is to be claimed

Other Returns

Form No.

Compliance Particulars

Timeline

Due Date

GST return for pending Period-Amnesty Scheme

Filing of Pending GST return with reduced penalty under Amnesty Scheme

July, 2017 to April, 2021

From 01.6.2021 to 31.08.2021

Major Update

  1. The taxpayers, who have registered at GST portal but have not yet furnished their Bank Account details, are required to update it at GST Portal through non-core amendment, within 45 days of first login henceforth.
  2. Annual return (GSTR-9) for the FY 2020-21 is available on the portal for filing.

Updated till 31st July, 2021 with all amendments.


Published by

CS Lalit Rajput
(Company Secretary)
Category GST   Report

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