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GST Due Dates List Updated

May 05, 2021 by Monish Shah in GST Compliances

Notification No 08/2021 to 14/2021 CGST, 01/2021 of IGST & 01/2021 of UTGST

Sr No.	Particulars	Due Date	Late fee applicable from	Interest	Month/Quarter
1.	3B Monthly for Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year	20^th of next month	05-05-2021	9% till 5-05-2021 and 18% post that	March-2021
2.	3B Monthly for taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year	20^th of next month	04-06-2021	9% till 4-6-2021 and 18% post that	April-2021
3.	3B Monthly for Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under sub-section (1) of section 39	20^th of next month	20-05-2021	Nil Till 05/05/2021 9% till 20/05/2021 and 18% post that	March-2021
4.	3B Monthly for Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under sub-section (1) of section 39	20^th of next month	19-06-2021	Nil Till 04/06/2021 9% till 19/06/2021 and 18% post that	April-2021
5.	3B Quarterly for Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under proviso to sub-section (1) of section 39 (QRMP)	22^nd of next month	22-05-2021	Nil Till 07/05/2021 9% till 22/05/2021 and 18% post that	Mar-21
6.	3B Quarterly for Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under proviso to sub-section (1) of section 39 (QRMP)	25^th of Next Month	Only payment no return	Nil Till 09/06/2021 9% till 24/06/2021 and 18% post that	April-2021
7.	3B for Taxpayers who are liable to furnish the return as specified under sub-section (2) of section 39 i.e. Composition Scheme	18^th April 2021	3B not applicable	Nil Till 03/05/2021 9% till 18/05/2021 and 18% post that	Qtr Ending March 2021
8.	GSTR-4	31^st May 2021	–	–	2020-21
9.	ITC-4	31^st May 2021	–	–	Jan-Mar 2021
10.	GSTR-1	26^th May 2021	–	–	Apr-21
11.	Rule 36(4)	Cumulative to be calculated for April & May 2021
12.	IFF	28^th May 2021			Apr-21
13.	All Proceedings, Passing of Orders, Issue of Notice, Intimation, Notification, Sanction, Approval, Appeals, Reply or Application of any report, document, returns, statements or such other records under this Act if falls within 15/4 to 30/5 and if completion not done then can be done by 31/5/2021. However, if the deadline is between 01/5/2021 to 31/5/2021 and if completion not done then can be done by 15/06/2021. However this will not apply to (a) Chapter IV (b) sub-section (3) of section 10, sections 25, 27, 31, 37, 47, 50, 69, 90, 122, 129; (c) section 39, except sub-section (3), (4) and (5); (d) section 68, in so far as e-way bill is concerned; and (e) rules made under the provisions specified at clause (a to d )