The below table contain the details of due dates for various compliances under the Goods and Service Tax Act, 2017 (‘GST Act’).
|Taxpayer type||Form type||Return filing frequency||Tax Period||Due date|
|Taxpayers having an aggregate turnover of MORE than Rs. 1.50 Crores||GSTR-1||Monthly||October 2021||11 November 2021|
|Taxpayers having an aggregate turnover of LESS than Rs. 1.50 Crores||GSTR-1||Monthly||October 2021||11 November 2021|
|Taxpayers having an aggregate turnover of LESS than Rs. 1.50 Crores||GSTR-1 IFF (QRMP scheme taxpayers)||Quarterly||October 2021 out of Oct – Dec 2021 quarter||13 November 2021|
This return contains the details of outward supplies (consolidated data of GSTR-1), inward supplies subject to RCM payment, ITC details, exempt, nil-rated and non-GST inward supplies, payment of tax details etc.
|Aggregate turnover||Return filing frequency||State||Tax Period||Due date|
|Greater than 5 crores||Monthly||All states||October 2021||20 November 2021|
|Upto 5 crores||Monthly||All states||October 2021||20 November 2021|
|Upto 5 crores||Quarterly||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||October 2021 – December 2021||22 January 2022|
|Upto 5 crores||Quarterly||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||October 2021 – December 2021||24 January 2022|
Other returns –
|Return form||Return filing frequency||Who are required to file||Tax Period||Due date|
|GSTR-5 and GSTR-5A||Monthly||Non-Resident Taxpayers and ODIAR services provider||October 2021||20 November 2021|
|GSTR-6||Monthly||Input Service Distributors||October 2021||13 November 2021|
|GSTR-7||Monthly||GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST||October 2021||10 November 2021|
|GSTR-8||Monthly||GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST||October 2021||10 November 2021|
1. The revised due date for amnesty scheme allowing filing of GST returns for the period July 2017 – April 2021 with reduced penalty is 30th November 2021 (earlier the due date was 31st August 2021).
2. GSTR-2B will be available on 14th November 2021 or thereafter as its generation commences after expiry of due date of GSTR-1/IFF filing on 13th November 2021.
Disclaimer: The above article is based on the basis of author’s understanding and view on the tax laws, tax rules, the relevant circulars and notifications. Please refer to the latest law and consult the author before forming any opinion basis the information provided above as tax laws are subject to frequent changes. The author is not responsible for any issues arising as a result of opinion based on the above article without consultation. In any manner whatsoever, the views expressed in this article should not be construed as the views of the firm, the author is associated with. The author can be contacted on [email protected]