GSTR-3B Returns
A. Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY
|
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 |
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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 |
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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 |
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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 31st July, 2021 with all amendments.
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