GST Monthly Due Date Tracker - August, 2021

CS Lalit Rajput | Last updated: 12 August 2021

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Quick Summary

This tracker outlines the Goods and Services Tax (GST) filing deadlines for August 2021. It details the due dates for GSTR-3B returns, which vary based on aggregate turnover and state for taxpayers with up to Rs. 5 crores turnover. It also covers the due dates for monthly GSTR-1 filings for businesses exceeding Rs. 5 crores turnover or opting for monthly filing under QRMP. Additionally, deadlines for Non-Resident Taxpayers, Input Service Distributors (ISD), Tax Deducted at Source (TDS), and Tax Collected at Source (TCS) are provided.

GSTR-3B Returns

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

GST Due Dates: August 2021 - GSTR-3B, GSTR-1 and More

Tax period	Due Date	No interest payable till	Particulars
July, 2021	20^th 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	22^nd 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	24^th 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

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.
Annual return (GSTR-9) for the FY 2020-21 is available on the portal for filing.

Updated till 31^st July, 2021 with all amendments.

FAQ :

For taxpayers with aggregate turnover over Rs. 5 Cr, the GSTR-3B due date for July 2021 was 20th August 2021. For those with turnover up to Rs. 5 Cr, the due dates were 22nd August 2021 (Group A states) and 24th August 2021 (Group B states).

The due date for filing the monthly GSTR-1 return for July 2021 was 11th August 2021, applicable to registered persons with aggregate turnover exceeding INR 5 Crores, and those with turnover less than INR 5 Crores who opted for monthly filing under QRMP.

Non-resident taxpayers filing GSTR-5 & 5A have a due date of 20th August 2021 for their monthly returns. Input Service Distributors (ISDs) must file GSTR-6 by 13th August 2021.

Returns for Tax Deducted at Source (GSTR-7) and Tax Collected at Source (GSTR-8) by e-commerce operators are both due by 10th August 2021.

Yes, an Amnesty Scheme is available for filing pending GST returns from July 2017 to April 2021 with reduced penalties, running from 1st June 2021 to 31st August 2021.

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About the Author

CS Lalit Rajput

Company Secretary

Company Secretary having 8+ years of post qualification experience in the Compliance Management Services industry by serving Corporates including Listed Companies, Corporate Secretarial Firms and LLP. Have a keen interest in the Corporate Governance and Compliance Management and the soaring craving to learn everyday. A ... Read more

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GST Monthly Due Date Tracker - August, 2021

GSTR-3B Returns

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

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