The below table contain the details of due dates for various compliances under the Goods and Service Tax Act, 2017 (‘GST Act’).

GSTR-1 –

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

GST Compliance calendar for November 2021

GSTR-3B –

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

Miscellaneous updates:

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.

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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]

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