Important GST Due Dates [Table] October, 2021

GST DUE DATES UPDATES OCTOBER 21

COMPLIANCE REQUIREMENT UNDER GST, 2017

Filing of GSTR –3B

A. Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY

Tax periodDue DateNo interest payable tillParticulars
September, 202120th October, 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

B. Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group A)

Tax periodDue DateNo interest payable tillParticulars
September, 202122nd October, 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 for 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

C. Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group B)

Tax periodDue DateNo interest payable tillParticulars
September, 202124th October, 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

D. Filing Form GSTR-1:

Tax periodDue DateRemarks
Monthly return (September, 2021)      11.10.2021GST monthly return for the month of September, 2021 (GSTR 1) applicable for taxpayers with Annual Aggregate Turnover more than 1.50 Crore.  
GST monthly return for the month of September, 2021 (GSTR 1) applicable for taxpayers with Annual Aggregate turnover less than 1.50 Crore and opted to file monthly Return.
Quarterly Return (July-September Quarter 2021)  13.10.2021Due Date of GSTR-1 September Quarter 2021.

E. 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 month20.10.2021
GSTR -6Every Input Service Distributor (ISD)13th of succeeding month  13.10.2021
GSTR -7Return for Tax Deducted at source to be filed by Tax Deductor10th of succeeding month  10.10.2021
GSTR -8E-Commerce operator registered under GST liable to TCS10th of succeeding month10.10.2021

F. GST QRMP monthly return

Form No.Compliance ParticularsTimelineDue Date
Details of outward supply- IFFGST QRMP monthly return due date for the month of September, 2021 (IFF). Applicable for taxpayers with Annual aggregate turnover up to Rs. 1.50 Crore.13th of succeeding month    13.10.2021

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

Other Returns:

Form No.Compliance ParticularsTimelineDue Date
CMP-08Statement-cum-challan to declare the details or summary of his/ her self-assessed tax payable for a given quarter.July September                             Quarter 202118.10.2021
GST return for pending Period- Amnesty SchemeFiling of Pending GST return with reduced penalty under Amnesty SchemeJuly, 2017 to April, 2021From 01.6.2021 to 30.11.2021 (earlier due date was 31.08.2021)

Major Update:

  • Due date for filing of revocation application for cancelled registrations has been extended up to 30th Sept. 2021, for the cases where application due dates were falling between 1st Mar, 2020 & 31st Aug, 2021. More details in “News & Updates”
  • 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.

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