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GST Due date Calendar for May 2021

Filing of GSTR –3B

  • Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY
Tax period Due Date No interest payable till Interest payable @ 9% from & till Interest payable @ 18% from
April, 2021 20th May,

2021

  • Taxpayers having aggregate turnover up to Rs. 5 crores in preceding FY (Group A)
Tax period Due Date No interest payable till Interest payable @ 9% from & till Interest payable @ 18% from
April, 2021 22nd May,

2021

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
  • Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group B)
Tax period Due Date No interest payable till Interest payable @ 9% from & till Interest payable @ 18% from
April, 2021 24th May,

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

Filing Form GSTR-1:

Tax period Due Date Remarks
Monthly return (March, 2021) 11.04.2021 Taxpayers having an aggregate turnover of More than Rs. 1.50 Crores (> Rs 1.50 Cr) or opted to file Monthly Return

(Monthly Filing of GSTR – 1 for the month of April 2021 for taxpayer who does not opt QRMP Scheme under GST.)

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 20.05.2021
 

GSTR -6

Every Input Service Distributor (ISD)  

13th of succeeding month

 

13.05.2021

 

GSTR -7

Return for Tax Deducted at source to be filed by Tax Deductor  

10th of succeeding month

 

10.05.2021

 

GSTR -8

E-Commerce operator registered under GST liable to TCS 10th of succeeding month 10.05.2021

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

Key UPDATE(s):

  1. Taxpayers registered under Companies Act, 2013, can now file their Form GSTR-1 and GSTR-3B with EVC also, apart from using DSC, on GST Portal.
  2. Auto-population of e-invoice details into GSTR-1

For the month of March, 2021, the auto-population of e-invoices into GSTR-1 (of March, 2021) is still in progress and is likely to take some more time.

Hence, notified taxpayers who are reporting e-invoices, are hereby advised not to wait for the complete auto-population, and instead proceed with preparation and filing of GSTR-1 for March, 2021 (by the due date), based on actual data as per their records.

  • To check whether a HSN Code is valid or not, please visit GST Portal:gst.gov.in> Services > User Services > Search HSN Code
  • The HSN Master for download in excel format will also be published shortly on the same page.
  • If HSN of any Goods/Service is otherwise valid but not available in the HSN master, kindly raise a ticket on GST Self-Service Portal: https://selfservice.gstsystem.in/
  1. 6-digit HSN code mandatory in invoices for biz with over Rs 5 crore turnover

Businesses with turnover of more than Rs 5 crore will have to furnish six-digit HSN or tariff code on the invoices issued for supplies of taxable goods and services from April 1, the Finance Ministry said on Wednesday. Those with turnover of up to Rs 5 crore in the preceding financial year would be required to mandatorily furnish four-digit HSN code on B2B invoices. Earlier, the requirement was four-digits and two-digits respectively. “With effect from the 1st April, 2021, GST taxpayers will have to furnish HSN (Harmonised System of Nomenclature Code), or Service Accounting Code (SAC) in their invoices, as per the revised requirement, the Ministry said in a statement.

GST UPDATES from 01.04.2020 to 30.04.2021: 

Notification Particulars Notification No. Link(s)
Module wise new functionalities deployed on the GST Portal for taxpayers GSTN Circular 455 LINK
Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March 2020. 06/2021-Central Tax dated 30.03.2021 LINK
Auto-population of e-invoice details into GSTR-1 GSTN Circular 460 LINK
Clarification on reporting 4-digit/6-digit HSNs GSTN Circular 463 LINK
New features of Form GSTR-2B & GSTR-3B made available to taxpayers under QRMP Scheme GSTN Circular 464 LINK
Updates in Forms GSTR-1, GSTR-3B and Matching Offline Tool for taxpayers in QRMP Scheme GSTN Circular 466 LINK
Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March 2020. 06/2021-Central Tax dt  30.03.2021 LINK
Widening the net: How e-invoicing is boosting GST compliance News update LINK
CBIC extends customs duty and integrated GST exemptions till March 31, 2022 News update LINK
Seeks to make second amendment (2021) to CGST Rules.. 07/2021-Central Tax dated 27.04.2021 LINK

 

CS Lalit Rajput

Company Secretary having 5 years of post-qualification experience in the Compliance Management Services industry by serving Corporates including Listed Companies, Corporate Secretarial Firms, and LLP. I have a keen interest in Corporate Governance and Compliance Management and the soaring craving to learn every day. The aim is to dive deep into the Corporate Governance sphere and help the industry with knowledge and practical exposure. Mail:- lalitrajput537@gmail.com Phone: +91 8802581290

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