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GST Due Dates List Updated

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 20th 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 20th 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 20th 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 20th 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) 22nd 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) 25th 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 18th 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 31st  May 2021 2020-21
9. ITC-4 31st  May 2021 Jan-Mar 2021
10. GSTR-1 26th May 2021 Apr-21
11. Rule 36(4) Cumulative to be calculated for April & May 2021
12. IFF 28th 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 )

 

 

GST Due Dates List Updated

 

GST Due Dates List Updated

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