Important GST Compliances for April 2021

Important GST Compliances for April 2021 with due dates

Being the first month of the financial year 2021-22, April 2021 is a significant month from the point of view of the tax compliance and other statutory requirements as well as the due dates for GST return filings.

10th April 2021

• The due date for filing the GSTR-7 for the period of March GSTR 7 is a return to be filed by the persons who are required to deduct TDS under GST.
• The due date for filing the GSTR-8 for the period of March GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS.

11^th April 2021

• The due date for filing the GSTR-1 for the period of March 2021. Taxpayers having an aggregate turnover of more than Rs. 1.50 Crores or those who opted to file a Monthly Return.

13th April 2021

• The due date for auto generation (not filing) the GSTR-2B- the ITC statement for the period of March 2021 for the recipients.
• The due date for filing the GSTR-6 – return for Input Service Distributor for the period of March 2021.
• The due date for filing the GSTR-1 for the period of January- March 2021 for those Taxpayers who have opted for Quarterly Return Monthly Payment (QRMP) Scheme are supposed to file GSTR-1 on quarterly basis.

18^th April 2021

• The due date for filing the GST-CMP- 08 i.e., Quarterly challan-cum-statement to be furnished by composition dealers for the period of January-March 2021.

20^th April 2021

• The due date for filing the GSTR-3B for the period of March Taxpayers having an aggregate turnover of more than rupees 5 Crores (> Rs 5 Cr) in the preceding financial year or have not opted for QRMP Scheme.
• The due date for filing the GSTR-5 (Non-Resident Taxable Persons) & GSTR-5A (OIDAR) for the period of March 2021.

22^nd April 2021

• Due date for filing GSTR-3B for Jan-March 2021. QRMP taxpayers in Chhattisgarh, Madhya Pradesh, Gujarat, Daman and Diu and Dadra and Nagar Haveli, Maharashtra, Karnataka, Goa, Lakshadweep, Kerala, Tamil Nadu, Puducherry, Andaman & Nicobar island, Telangana and Andhra Pradesh.

24^th April 2021

• Due date for filing GSTR-3B for Jan-March 2021. QRMP taxpayers Jammu and Kashmir, Ladakh, Himachal Pradesh, Punjab, Chandigarh, Haryana, Delhi, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha and Uttarakhand.

30^th April 2021

• Due date for Yearly return GSTR-4 for composition taxpayers opted under Section 10 of the CGST Act 2017.