GST Compliance Calendar for the Month of June 2021
Important dates in June 2021 for compliance under GST are as follows:
| Forms | Period | Due Dates | Description |
| GSTR – 3B | March, 2021 | June 19, 2021 | Taxpayers having an aggregate turnover of less than rupees 5 Crores (< Rs 5 Cr) in the preceding financial year. There is a waiver of late fees till June 19, 2021. No interest shall be charged for payment made till May 05, 2021. However, concessional interest @ 9% PA shall be applicable from May 06, 2021 till June 19, 2021 and at the rate of 18% PA after June 19, 2021. |
| GSTR – 3B | January-March, 2021 | June 21, 2021 | Taxpayers who have opted for QRMP Scheme in the state of:
There is a waiver of late fees till June 21, 2021. No interest shall be charged for payment made till May 07, 2021. However, concessional interest @ 9% PA shall be applicable from May 08, 2021 till June 21, 2021 and at the rate of 18% PA after June 21, 2021. |
| GSTR – 3B | January-March, 2021 | June 23, 2021 | Taxpayers who have opted for QRMP Scheme in the state of:
There is a waiver of late fees till June 23, 2021. No interest shall be charged for payment made till May 09, 2021. However, concessional interest @ 9% PA shall be applicable from May 10, 2021 till June 23, 2021 and at the rate of 18% PA after June 23, 2021. |
| GSTR – 3B | April, 2021 | June 04, 2021 | Taxpayers having an aggregate turnover of more than rupees 5 Crores (> Rs 5 Cr) in the preceding financial year. There is a waiver of late fees till June 04, 2021. No interest shall be charged for payment made till the actual due date of filing GSTR-3B i.e., till May 20, 2021. However concessional interest @ 9% PA shall be charged from May 21, 2021 till June 04, 2021 and at the rate of 18% PA after June 04, 2021. |
| PMT – 06 | April, 2021 | June 09, 2021 | Taxpayers who have opted for Quarterly Return Monthly Payment (“QRMP”) Scheme. No interest shall be charged for payment made till June 09, 2021. However concessional interest @9% PA shall be charged from June 10, 2021 till July 09, 2021 and at the rate of 18% PA after July 09, 2021. |
| GSTR-1 | May, 2021 | June 26, 2021 | Taxpayers having an aggregate turnover of more than Rs. 5 Crores (> Rs 5 Cr) or opted to file Monthly Return. |
| IFF | May, 2021 | June 28, 2021 | Taxpayers who have opted for Quarterly Return Monthly Payment (“QRMP”) Scheme. |
| CMP – 08 | January-March, 2021 | June 17, 2021 | Quarterly challan-cum-statement to be furnished by composition dealers. No interest shall be charged for payment made till May 03, 2021. However concessional interest @ 9% PA shall be applicable from May 04, 2021 till June 17, 2021 and at the rate of 18% PA after June 17, 2021. |
| GSTR – 2B | May, 2021 | June 29, 2021 | Auto generated ITC statement |
| ITC – 04 | January-March, 2021 | June 30, 2021 | Declaration in respect of goods dispatched to job worker or received from a job worker. |
| GSTR-5 & GSTR-5A | April/ May, 2021 | June 30, 2021 | Non-resident taxable person and OIDAR services provider file Monthly GST Return |
| GSTR – 6 | April/ May, 2021 | June 30, 2021 | Return for Input Service Distributor (ISD) |
| GSTR – 7 | April/ May, 2021 | June 30, 2021 | Return for Tax Deducted at source |
| GSTR – 8 | April/ May, 2021 | June 30, 2021 | Statement for Tax Collection at source |
