Attention GST Taxpayers! Last due date for filing under this category

Attention GST Taxpayers who are not under QRMP Scheme!

Due date to file your monthly GSTR-3B Return for the month of November, 2021 is December 20, 2021.

Filing of GSTR –3B

  1. Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY
Tax periodDue DateNo interest payable tillParticulars
    November, 2021  20th December, 2021   Due Date for filling GSTR – 3B return for the month of June, 2021 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year
  • Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group A)
Tax periodDue DateNo interest payable tillParticulars
      November, 2021    22nd December, 2021 Due Date for filling GSTR – 3B return for the month of June, 2021 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B
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 periodDue DateNo interest payable tillParticulars
November, 202124th December, 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
  • Non Resident Tax Payers, ISD, TDS & TCS Taxpayers
Form No.Compliance ParticularsTimelineDue Date
GSTR-5 & 5ANon-resident    ODIAR                         services provider file Monthly GST Return20th of succeeding month20.12.2021
  GSTR -6Every Input Service Distributor (ISD)  13th of succeeding month  13.12.2021

F. GSTR – 1 QRMP monthly return

Form No.Compliance ParticularsTimelineDue Date
  Details                   of outward supply- IFFGST QRMP monthly return due date for the month of November, 2021 (IFF). Applicable for taxpayers with Annual aggregate turnover up to Rs. 1.50 Crore.  13th of succeeding month      13.12.2021

G. GST Refund:

Form No.Compliance ParticularsDue Date
RFD -10Refund of Tax to Certain Persons18 Months after the end of quarter for which refund is to be claimed
  • Major Update:

The taxpayers, who have registered at GST portal but have not yet furnished their Bank Account details, are required to update it at GST Portal through non-core amendment, within 45 days of first login henceforth.

Taxpayers can now withdraw their application for cancellation of registration (filed in Form REG-16) unless the tax officer has initiated action on it.

Attention Non-Resident GST Taxpayers!

Due date for filing monthly GSTR-5 Return for the month of November, 2021 is December 20, 2021.

Attention OIDAR Services Suppliers!

Due date for filing monthly GSTR-5A Return for the month of November, 2021 is December 20, 2021.