Compliance Calendar – GST Compliance – October 2021
Mentioned below are the Compliance Requirement under GST, 2017
Filing of GSTR –3B
A. Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY
| Tax period | Due Date | No interest payable till | Particulars |
| September, 2021 | 20th October, 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 |
| September, 2021 | 22nd October, 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 |
| September, 2021 | 24th October, 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 (September, 2021) | 11.10.2021 | GST monthly return for the month of September, 2021 (GSTR 1) applicable for taxpayers with Annual Aggregate Turnover more than 1.50 Crore. GST monthly return for the month of September, 2021 (GSTR 1) applicable for taxpayers with Annual Aggregate turnover less than 1.50 Crore and opted to file monthly Return. |
| Quarterly Return (July-September Quarter 2021) | 13.10.2021 | Due Date of GSTR-1 for tax period July-September Quarter 2021. |
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 | 20.10.2021 |
| GSTR -6 | Every Input Service Distributor (ISD) | 13th of succeeding month | 13.10.2021 |
| GSTR -7 | Return for Tax Deducted at source to be filed by Tax Deductor | 10th of succeeding month | 10.10.2021 |
| GSTR -8 | E-Commerce operator registered under GST liable to TCS | 10th of succeeding month | 10.10.2021 |
F. GST QRMP monthly return
| Form No. | Compliance Particulars | Timeline | Due Date |
| Details of outward supply-IFF | GST QRMP monthly return due date for the month of September, 2021 (IFF). Applicable for taxpayers with Annual aggregate turnover up to Rs. 1.50 Crore. | 13th of succeeding month | 13.10.2021 |
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 |
| CMP-08 | Statement- cum- challan to declare the details or summary of his/ her self-assessed tax payable for a given quarter. | July-September Quarter 2021 | 18.10.2021 |
| 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 30.11.2021 (earlier due date was 31.08.2021) |
Major Update:
- Due date for filing of revocation application for cancelled registrations has been extended up to 30th Sept. 2021, for the cases where application due dates were falling between 1st Mar, 2020 & 31st Aug, 2021. More details in “News & Updates”
- 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.
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