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Important GST Dates – GST Calendar 2021

Updated on:  

08 min read

GST calendar helps every registered business and professionals to be ready for compliance well in advance. GST Dates are crucial for every taxpayer to file the GST returns and prescribed forms under the GST law to avoid incurring any interest or late fee.

The CBIC continues to extend the GST Dates of various returns and forms under GST. Accordingly, our handy GST calendar can remind you when to pay tax and file your GST returns.

Use ClearTax GST software provides a filing dashboard feature to track the filing status of GST returns across GSTINs for a business and even across clients for a tax professional.

Download ClearTax PRO App, available on Google Playstore, to help you track all the tax deadlines and get auto-alerts on GST Dates.

Annual GST Calendar 2021-22

Annual GST Calendar 2020-21

Overview of the GST Returns Filing Structure

Regular taxpayers

The GST returns in forms GSTR-1 and GSTR-3B are to be filed by businesses and professionals registered under GST every month if their annual aggregate turnover during the financial year exceeds Rs.5 crore (Was Rs.1.5 crore up to December 2020). On the other hand, the rest of the taxpayers had an option to choose a quarterly GSTR-1 filing while continuing to file GSTR-3B monthly, until December 2020.

From the quarter of 1st January 2021, the taxpayers having annual turnover up to Rs.5 crore may opt for the QRMP scheme, under which they can file both GSTR-1 and GSTR-3B once in a quarter while continuing making monthly estimated payment of taxes. An Invoice Furnishing Facility (IFF) has also been made available for quarterly filers of GSTR-1 to upload documents of their B2B outward supplies. In between, auto-drafted returns such as GSTR-2A and GSTR-2B will help taxpayers to claim their eligible input tax credit in their GSTR-3B.

Composition taxable persons

A person registered under the composition scheme must pay tax once in a quarter in form CMP-08 giving basic details while he must file a new version of GSTR-4 every year by 30th April for FY 2019-20 onwards. Till FY 2018-19, a taxpayer registered under composition scheme had to file a quarterly return in form GTSR-4 and an annual return in form GSTR-9A.

Returns for specific transactions/persons

Special transactions under GST have been defined with specific GST returns such as GSTR-5, GSTR-5A, GSTR-6, GSTR-7 and GSTR-8. For more information about GST returns, read our article on ‘GST Returns’.

Latest News on GST Returns Due Date Extensions

The following section provides updates on the latest news and notifications for due date extensions on various GST returns and forms:

Update as on 1st May 2021

  1. The following are the due date extensions and interest/late fee waiver for some GST returns and forms:
    • The interest and late fee charged for late filing of GSTR-3B have been relaxed as follows:Turnover is more than Rs.5 crore in the preceding financial year and GSTR-3B is filed on a monthly basis, interest and late fee are relaxed/waived off for April and May 2021 (Due date: 20th May or 20th June) as follows. Interest reduced to 9% for filing on or before 5th May (4th June), but charged at 18% thereafter. No late fee up to 5th May (4th June)
    • Turnover is up to Rs.5 crore in the preceding financial year and GSTR-3B is filed on a monthly basis, interest and late fee are relaxed/waived off for April and May 2021 (Due date: 20th May or 20th June) as follows. No interest for filing on or before 5th May (4th June), interest reduced to 9% for filing between 6th May (5th June) and 20th May (19th June), but charged at 18% thereafter. No late fee up to 20th May (19th June)
    • Turnover is up to Rs.5 crore in the preceding financial year and GSTR-3B is filed on a quarterly basis, interest and late fee are relaxed/waived off for Jan-Mar 2021 (Due date: 22nd/24th April) as follows. No interest for filing on or before 7th May (9th May), interest reduced to 9% between 8th May (10th May) and 21st May (23rd May), but charged at 18% thereafter. No late fee up to 21st May (23rd May)
  2. The due date to file GSTR-1 for April 2021 is extended from 11th May 2021 to 26th May 2021. On the other hand, The time limit to furnish B2B supplies on the IFF (optional facility), for April 2021 has been extended from 13th May to 28th May 2021.
  3. The time limit to file ITC-03 by newly opted composition taxable persons for FY 2021-22 is extended up to 31st May 2021.
  4. Regarding composition taxable persons, the due date to file GSTR-4 for FY 2020-21 was extended from 30th April 2021 to 31st May 2021. Also, form CMP-08 that was due by 18th April 2021 for January-March 2021 has been given a relaxation in the interest charges. No interest for filing on or before 8th May, interest reduced to 9% between 9th May and 23rd May, but charged at 18% thereafter.
  5. The due date to furnish GSTR-6, 7 and 8 for April 2021 has been extended up to 31st May 2021.
  6. The due dates to furnish GSTR-5 and 5A for March 2021 and April 2021 have been extended up to 31st May 2021.
  7. ITC-04 for the quarter January-March 2021 is extended from 25th April 2021 up to 31st May 2021.

Update as on 28th February 2021

The due date to file GSTR-9 & GSTR-9C for the FY 2019-20 has been further extended up to 31st March 2021.

Update as on 30th December 2020

The due date of GSTR-9 & GSTR-9C for FY 2019-20 has been extended up to 28th February 2021.

Update as on 10th November 2020

(1) The due date to file ITC-04 for the period July-September 2020 is extended till 30th November 2020.

(2) The due date for GSTR-1 for the periods October 2020 to March 2021 have been notified as follows:

Quarterly return filers:

  1. October 2020 to December 2020: 13th January 2020
  2. January 2020 to March 2021: 13th April 2021

Monthly return filer:

MonthDue Date
October 202011th November 2020
November 202011th December 2020
December 202011th January 2021
January 202011th February 2021
February 202011th March 2021
March 202011th April 2021

(3) The due dates for paying GST and filing GSTR-3B have been notified for the months October 2020 till March 2021 as follows:

Edit
Annual Turnover in Previous Financial YearGST Registration in States and Union TerritoriesNew Due Dates
More than or equal to Rs 5 croreAll20th of the succeeding month
Less than Rs 5 croreChhattisgarh, Madhya Pradesh, Gujarat, Dadra and Nagar Haveli and Daman and Diu, Maharashtra, Karnataka, Goa, Lakshadweep, Kerala, Tamil Nadu, Puducherry, Andaman and Nicobar Islands, Telangana and Andhra Pradesh22nd of the succeeding month*
Jammu and Kashmir, Ladakh, Himachal Pradesh, Punjab, Chandigarh, Uttarakhand, Haryana, Delhi, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha24th of the succeeding month*

*Those opting for the QRMP scheme must file by 22nd or 24th of the month succeeding the quarter. Further, tax payments shall be done every month in PMT-06 by 25th of next month for the first two months of the quarter.

Update as 28th October 2020

The due date to file GSTR-9 & GSTR-9C for the FY 2018-19 has been extended up to 31st December 2020.

Update as on 15th October 2020

The CBIC has notified that the filing of GSTR-9 will be made optional for small taxpayers (i.e. taxpayers with turnover up to Rs.2 crore) for FY 2019-20.

Update as on 30th September 2020

The due date to file GSTR-9 & GSTR-9C for the FY 2018-19 has been extended up to 31st October 2020.

31st August 2020

The due date for filing GSTR-4 for FY 2019-20 is further extended up to 31st October 2020.

GST Dates in June 2021

Here is the GST calendar for June 2021 at a glance

Edit
*Due datePurposePeriodDescription
20th JuneGSTR-3B#
(Monthly)
May’21Summary of outward supplies, ITC claimed, and net tax payable for taxpayers with turnover more than Rs.5 crore in the last FY^ or whose turnover is upto Rs. 5 crore but have not chosen the QRMP scheme for the quarter of Apr-Jun 2021^^
(Interest rate reduction applicable)
25th JunePMT-06May’21Challan for depositing GST by
taxpayers who have opted for the
quarterly filing of GSTR-3B under the QRMP
Scheme
(Interest rate reduction applicable@)
26th JuneGSTR-1
(Monthly)
May’21Summary of outward supplies where turnover exceeds Rs.5 crore or have not chosen the QRMP scheme for the quarter of Apr-Jun 2021
28th JuneB2B Outward
Supplies
May’21Uploading of outward supplies affected during the second month of the quarter by quarterly return filers opting for the Invoice Furnishing Facility (IFF)** under the QRMP scheme
30th JuneGSTR-5
(Monthly)
March’21, April’21 & May’21Summary of outward taxable supplies and tax payable by a non-resident taxable person
GSTR-5A
(Monthly)
March’21, April’21 & May’21Summary of outward taxable supplies and tax payable by a person supplying OIDAR services
GSTR-6
(Monthly)
April’21 & May’21Details of ITC received and distributed by an ISD
GSTR-7
(Monthly)
April’21 & May’21Summary of Tax Deducted at Source (TDS) and deposited under GST laws
GSTR-8
(Monthly)
April’21 & May’21Summary of Tax Collected at Source (TCS) and deposited by e-commerce operators under GST laws
ITC-03--ITC reversal of previous years, in case of persons freshly opting for the Composition Scheme for the FY 2021-22
ITC-04Jan-Mar’21Summary of goods sent to/received
from a job-worker
*The due dates mentioned are subject to changes notified by the concerned department.

#The CGST Rule 36(4) restricting provisional ITC claims in GSTR-3B to 5% of eligible ITC in the GSTR-2B will apply cumulatively for April, May and June 2021.

^For those whose turnover is more than Rs. 5 crore: Interest reduced to 9% until 5th July, and 18% thereafter. Late filing fees have been waived if the returns are filed on or before 5th July.

^^For those whose turnover is upto Rs. 5 crore: Interest reduced to Nil until 5th July, 9% between 6th July and 20th July and 18% thereafter. Late filing fees have been waived if the returns are filed on or before 20th July.

@Interest rate reduced to Nil until 10th July, 9% between 11th July and 25th July, and 18% thereafter.

**The Invoice Furnishing Facility (IFF) is a facility under the QRMP scheme for small taxpayers, who can choose to upload their B2B outward supply invoices each month, for the first two months of the quarter. The invoices relating to the last month of the quarter are to be uploaded in the GSTR-1 return.

GST Returns Due Dates till September 2021

The due dates for filing GST returns can be extended by issuing orders or notifications. Here, we have got for you the list of upcoming GST returns due dates you must not miss!

Below is the GST Calendar for Every Return

GSTR-1

Quarterly Filing

(Annual turnover up to Rs.5 crore can opt for quarterly filing**)

QuarterDue date
Jan-Mar 202113th April 2021
Apr-Jun 202113th July 2021*
Jul-Sept 202113th Oct 2021*

*The due dates from April-June 2021 tax periods onwards for GSTR-1(quarterly) are yet to be notified by the CBIC, as on 14th June 2021.

**Such taxpayers can also make use of IFF to upload B2B invoices or documents every month, if they opt into the QRMP scheme, If not, then they must file returns on a monthly basis.

Monthly Filing

(Annual turnover of more than Rs.5 crore must file monthly or not opted into the QRMP scheme, wherever eligible)

MonthDue Date
January 202111th February 2021
February 202111th March 2021
March 202111th April 2021
April 202126th May 2021^
May 202126th June 2021^
June 202111th July 2021*
July 202111th August 2021*
August 202111th September 2021*
September 202111th October 2021*

*The due date from the June 2021 tax period for GSTR-1 and GSTR-3B is yet to be notified by the CBIC, as on 14th June 2021.

^The due date to file GSTR-1 for April 2021 and May 2021 is extended from 11th May 2021 to 26th May 2021 and 11th June 2021 to 26th June 2021, vide CGST notification no. 12/2021 dated 1st May 2021 and CGST notification no. 17/2021 dated 1st June 2021, respectively.

GSTR-2 and GSTR-3

The filing of these forms is currently suspended.

GSTR-3B

GSTR-3B is a summary return to be filed by all taxpayers except those registered under the composition scheme, every month. However, from 1st January 2021, there is also a quarterly filing option provided to taxpayers with annual aggregate turnover of up to Rs.5 crore, opting for the QRMP scheme.

From January 2021 to September 2021

Aggregate turnover exceeding Rs.5 crore in the previous financial year

PeriodDue Date
January 202120th February 2021
February 202120th March 2021
March 202120th April 2021^
April 202120th May 2021^
May 202120th June 2021^
June 202120th July 2021^
July 202120th August 2021*
August 202120th September 2021*
September 202120th October 2021*

*The due dates from June 2021 tax periods for GSTR-1 and GSTR-3B are yet to be notified by the CBIC, as on 14th June 2021.

^Interest and late fee are relaxed/waived off for March, April and May 2021 (Due date: 20th of next month) as follows:

(1) Interest reduced to 9% for filing on or before 5th May (4th June and 5th July for Apr and May), but charged at 18% thereafter.

(2) Late fee for those with turnover more than Rs.5 crore, it shall not be charged if return is filed on or before 5th May (4th June and 5th July).

Aggregate turnover up to Rs.5 crore in the previous financial year

(1) Not opting for the QRMP scheme

PeriodDue Date
January 202120th February 2021
February 202120th March 2021
March 202120th April 2021^
April 202120th May 2021^
May 202120th June 2021^
June 202120th July 2021*
July 202120th August 2021*
August 202120th September 2021*
September 202120th October 2021*

*The due dates from June 2021 tax periods for GSTR-1 and GSTR-3B are yet to be notified by the CBIC, as on 14th June 2021.

^Interest and late fee are relaxed/waived off for March, April and May 2021 (Due date: 20th of next month) as follows:

(1) No interest for filing on or before 5th May (4th June and 5th July), interest reduced to 9% for filing between 6th May (5th June and 6th July) and 20th May (19th June and 20th July), but charged at 18% thereafter.

(2) Late fee for those with turnover up to Rs.5 crore, it shall not be charged if return is filed on or before 20th May (19th June and 20th July for Apr and May).

(2) Opting for the QRMP scheme

QuarterDue date
Jan-Mar 2021^^For category X states/UT:22nd April 2021^
For category Y states/UT:24th April 2021^
Apr-Jun 2021*For category X states/UT:22nd July 2021^
For category Y states/UT:24th July 2021^
Jul-Sept 2021*For category X states/UT:22nd Oct 2021^
For category Y states/UT:24th Oct 2021^

*The due dates from April-June 2021 tax periods for GSTR-1 and GSTR-3B are yet to be notified by the CBIC, as on 14th June 2021.

^Pay tax on a monthly basis by 25th of the consequent month for the first two months of the quarter. In case of PMT-06 for April 2021 and May 2021, interest rate was reduced to nil until 9th June (10th July), 9% between 10th June (11th July) and 9th July(25th July), and 18% thereafter.

^^No interest for filing on or before 7th May (9th May), interest reduced to 9% between 8th May (10th May) and 21st May (23rd May), but charged at 18% thereafter. No late fee up to 21st May (23rd May). 

CMP-08

Period (Quarterly)Due date
Oct-Dec 202018th January 2021
Jan-Mar 202118th April 2021^
Apr-Jun 202118th July 2021
Jul-Sept 202118th Oct 2021

^Form CMP-08 that was due by 18th April 2021 for January-March 2021 has been given a relaxation in the interest charges. Interest reduced to Nil for filing until 3rd May, 9% interest between 4th May and 17th June, and 18% thereafter.

GSTR-4

Due date to file GSTR-4 return for FY 2020-21 is notified as 31st July 2021^.

Due date to file GSTR-4 return for the FY 2019-20 was further extended to 31st October 2020 from 31st August 2020.

^The due date to file GSTR-4 for FY 2020-21 was extended from 31st May 2021 to 31st July 2021 via CGST notification 25/2021 dated 1st June 2021.

GSTR-5

Summary of outward taxable supplies and tax payable by the non-resident taxable persons:

Period (Monthly)Due Date
January 202120th February 2021
February 202120th March 2021
March 202130th June 2021^
April 202130th June 2021^
May 202130th June 2021^
June 202120th July 2021
July 202120th August 2021
August 202120th September 2021
September 202120th October 2021

^The due dates to furnish GSTR-5 for March 2021, April 2021 and May 2021 have been extended up to 30th June 2021 via CGST notification no. 24/2021 dated 1st June 2021.

GSTR-5A

Summary of outward taxable supplies and tax payable by Online Information and Database Access or Retrieval Services (OIDAR) provider:

Period (Monthly)Due Date
January 202120th February 2021
February 202120th March 2021
March 202130th June 2021^
April 202130th June 2021^
May 202130th June 2021^
June 202120th July 2021
July 202120th August 2021
August 202120th September 2021
September 202120th October 2021

^The due dates to furnish GSTR-5A for March 2021, April 2021 and May 2021 have been extended up to 30th June 2021 via CGST notification no. 24/2021 dated 1st June 2021.

GSTR-6

Details of Input Tax Credit (ITC) received and distributed by an Input Service Distributor (ISD):

Period (Monthly)Due Date
January 202113th February 2021
February 202113th March 2021
March 202113th April 2021
April 202130th June 2021^
May 202130th June 2021^
June 202113th July 2021
July 202113th August 2021
August 202113th September 2021
September 202113th October 2021

^The due date to furnish GSTR-6 for April 2021 and May 2021 has been extended up to 30th June 2021 via CGST notification no. 24/2021 dated 1st June 2021.

GSTR-7

Summary of Tax Deducted at Source (TDS) and deposited under GST laws:

Period (Monthly)Due Date
January 202110th February 2021
February 202110th March 2021
March 202110th April 2021
April 202130th June 2021^
May 202130th June 2021^
June 202110th July 2021
July 202110th August 2021
August 202110th September 2021
September 202110th October 2021

^The due date to furnish GSTR-7 for April 2021 and May 2021 has been extended up to 30th June 2021 via CGST notification no. 24/2021 dated 1st June 2021.

GSTR-8

Summary of Tax Collected at Source (TCS) by e-commerce operators under GST laws:

Period (Monthly)Due Date
January 202110th February 2021
February 202110th March 2021
March 202110th April 2021
April 202130th June 2021^
May 202130th June 2021^
June 202110th July 2021
July 202110th August 2021
August 202110th September 2021
September 202110th October 2021

^The due date to furnish GSTR-8 for April 2021 and May 2021 has been extended up to 30th June 2021 via CGST notification no. 24/2021 dated 1st June 2021.

GST Dates of Few Popular Forms

ITC-04

Form to be filed by a manufacturer to report the summary of goods sent to or received from a job-worker.

Period (Quarterly)Due Date
Jan-Mar 202130th June 2021^
Apr-Jun 202125th July 2021
Jul-Sept 202125th Oct 2021

^ITC-04 for the quarter January-March 2021 is extended from 31st May 2021 upto 30th June 2021 via CGST Notification no. 26/2021 dated 1st June 2021.

CMP-02

It is a form to opt into the composition scheme under section 10 of the CGST Act and the CGST (Rate) notification no. 2/2019 dated 7th March 2019. It must be filed at the beginning of every financial year by 31st of March.

The due date to file CMP-02 for FY 2021-22 is 31st March 2021.

The due date to file CMP-02 for the FY 2020-21 had been extended to 30th June 2020.

ITC-03

A form for ITC reversal pertaining to previous years, in the case where a person freshly opts for composition scheme for a financial year. Alternatively, it is used when the item being sold on which ITC was availed becomes exempt even before utilising the ITC. It must be filed within 60 days from the date of filing CMP-02 in the former case.

The due date to file ITC-03 for FY 2021-22 is 30th June 2021^.

The due date to file ITC-03 for the FY 2020-21 had been extended to 31st July 2020.

^The time limit to file ITC-03 by newly opted composition taxable persons for FY 2021-22 is extended from 31st May 2021 up to 30th June 2021.

CMP-03

A taxpayer has to intimate the government about the stock held by them on the day of opting into the composition scheme for the first time. It must be filed within 90 days from the day of filing CMP-02.

TRAN-01

All pre-GST registered persons can transfer the pre-GST input tax credits under the central excise and service tax laws into the GST regime by filing the Form TRAN-01.

A further time limit till 31st August 2020 was granted to those who could not submit details of the pre-GST tax credits for transfer before earlier deadlines due to technical issues on the GST portal.

TRAN-02

It refers to the transitional/pre-GST input tax credit under GST, that needs to be filed after filing TRAN-01. It covers taxpayers who do not possess invoice/documents pertaining to the tax credit claimed from the pre-GST regime, on the closing stock as of 30th June 2017.

The due date to file TRAN-02 is within one month from the date of filing TRAN-01^.

^Stands extended to 30th September 2020 vide CGST notification no. 55/2020 dated 27th June 2020 for taxpayers who faced technical difficulties on the GST portal, as notified via CGST Notification no. 02/2020-CT dt. 1st January 2020 and CGST order no. 01/2020 7th February 2020.

RFD-11 (LUT)

Letter of Undertaking in form RFD-11 must be filed to make exports without payment of IGST by the GST registered exporters for every financial year. It must be filed at the beginning of every financial year by 31st of March and the reference number must be quoted in the export document each time a transaction is effected.

The due date to file RFD-11 (LUT) for FY 2021-22 is 31st March 2021.

The due date to submit RFD-11 (LUT) had been extended to 31st August 2020.

GST Due date Extensions notified in first wave of COVID-19 pandemic

13th July 2020

The due date for filing GSTR-4 for FY 2019-20 is extended up to 31st August 2020.

30th June 2020

The CBIC has reduced the maximum cap on late fees to Rs 500 per return for the late filing of GSTR-3B returns for the period February 2020 to July 2020. With this update, GSTR-3B deadline chart looks as follows:

Edit
Annual Turnover in the Previous FYPeriod Due dateLast date without late fee or interest, as applicable
More than Rs.5 croreFeb 202020th Mar 202024th Jun 2020*
Mar 202020th Apr 2020
Apr 202020th May 2020
May 202027th Jun 2020^^27th Jun 2020@
Jun 202020th Jul 202020th Jul 2020@
Jul 202020th Aug 202020th Aug 2020@
Aug 202020th Sept 202020th Sept 2020
Up to Rs. 5 crore in category A# States/UTsFeb 202022nd Mar 202030th Jun 2020^
Mar 202022nd Apr 20203rd Jul 2020^
Apr 202022nd May 20206th Jul 2020^
May 202012th Jul 202012th Sept 2020^
Jun 202022nd Jul 202023rd Sept 2020^
Jul 202022nd Aug 202027th Sept 2020^
Aug 20201st Oct 2020**1st Oct 2020
Up to Rs. 5 crore in category B## States/UTsFeb 202024th Mar 202030th Jun 2020^
Mar 202024th Apr 20205th July 2020^
Apr 202024th May 20209th July 2020^
May 202014th Jul 202015th Sept 2020^
Jun 202024th Jul 202025th Sept 2020^
Jul 202024th Aug 202029th Sept 2020^
Aug 20203rd Oct 2020**3rd Oct 2020

#Category A: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union Territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

##Category B: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

*No interest charged if GST dues are paid before 4th Apr, 5th May and 4th Jun for Feb, Mar & Apr respectively. But, interest applies from the 16th day at a reduced rate of 9% p.a. up to the date of actual payment, if paid before 24th Jun 2020. If not, then interest is charged in a staggered manner as given above plus interest at 18% p.a. will apply from the next day after 24th Jun 2020 up to the actual date of filing. A late fee will apply from the due date until the actual date of filing subject to a maximum of Rs 500 per return (No late fee for Nil GSTR-3B), if filed after 24th June 2020 but before 30th Sept 2020.

@If filed afterwards but before 30th September 2020, the maximum late fee of Rs 500 per return shall be charged vide CGST notification number 57/2020 dated 30th June 2020.

^^The due date was extended via CGST notification no. 36/2020 dated 3rd Apr 2020.

^Thereafter, a reduced interest rate at 9% p.a. will apply if taxpayer files on or before 30th Sept 2020. If not, then interest applies in a staggered manner as given above plus interest at 18% p.a. will apply from the next day after 30th Sept 2020 up to the actual date of filing. A late fee will apply from the due date until the actual date of filing, subject to a maximum late fee of Rs 500 per return (No late fee for Nil GSTR-3B), if filed before 30th Sept 2020.

**The due date was extended via CGST notification no. 54/2020 dated 24th Jun 2020.

Update as on 27th June 2020

The deadline to file GSTR-5 and GSTR-5A has been extended to 31st August 2020 for the months from February 2020 to July 2020. Similarly, the deadline to file GSTR-6, 7 and 8 has been extended to 31st August 2020 for the months from March 2020 to July 2020.

ITC-04 for January-March 2020 and April-June 2020 can be filed on or before 31st August 2020 to avoid late fee. RFD-11 (LUT) for FY 2020-21 and TRAN-01 by only those who faced technical glitch on the GST portal can also be filed on or before 31st August 2020.

24th June 2020

The CBIC has waived/reduced late fees for the late filing of GSTR-3B returns for the period July 2017 to January 2020, as follows-

a) If GST liability is Nil, and the GSTR-3B return is filed between 1st July, 2020 and 30th September, 2020, then the amount of late fees stands waived.

b) If the GST liability is not Nil, and the GSTR-3B return is filed between 1st July, 2020 and 30th September, 2020, then the amount of late fees stand waived in excess of Rs.250* under the CGST Act.

*Rs.500 will be the total amount payable, Rs.250 under CGST and Rs.250 under SGST.

5th May 2020

  1. The due date for filing GSTR-9 (Annual Return) and GSTR-9C (Reconciliation Statement) for FY 2018-19 is extended to 30th September 2020.
  2. The extended due dates for filing GSTR-3B for the taxpayers registered in the UT of Jammu and Kashmir and the UT of Ladakh is as follows:
State/UTMonthDue Date
UT of Jammu and Kashmir November 2019-February 202024th March 2020
UT of LadakhNovember 2019-December 2019 24th March 2020
UT of LadakhJanuary 2020-March 202020th May 2020

3rd April 2020

  1. The due date for filing GSTR-9 (Annual Return) and GSTR-9C (Reconciliation Statement) for FY 2018-19 is extended to 30th June 2020.
  2. For businesses with an annual turnover of less than Rs 5 crore, filing of GSTR-9C for FY 2018-19 is waived off.
  3. The new GST return system will be implemented from October 2020. The present return filing system (GSTR-1, 2A and 3B) will continue until September 2020.
  4. The GSTR-1 for 2019-20 is waived off for certain taxpayers who could not opt for the special composition scheme (notification No. 2/2019-Central Tax (Rate) dated 7th March 2019) by filing Form CMP-02.
  5. The due date of Form GSTR-3B for July 2019 to January 2020 is extended till 24th March 2020 for taxpayers with a principal place of business in the Union Territory of Ladakh. Also, a similar extension is recommended for Form GSTR-1 and Form GSTR-7.

23rd March 2020

  1. GSTR-1 and GSTR-3B have been notified for the months April 2020 till September 2020.

3rd February 2020

The filing of return in GSTR-3B for the return periods January 2020, February 2020 and March 2020 is now notified in a staggered manner only for those with last year’s annual turnover up to Rs 5 crore, as follows:

  • 22nd of the next month: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union Territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.
  • 24th of the next month: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and New Delhi.

The due date remains the same for the rest of the taxpayers.

3rd February 2020

The due date for furnishing of annual return/reconciliation statement in Form GSTR-9/Form GSTR-9C for FY 2017-18 is further extended. The filing is now staggered to 5th February and 7th February 2020, based on the state or Union Territory in which the taxpayer is registered as follows:

  • 5th February 2020: Chandigarh, Delhi, Gujarat, Haryana, Jammu and Kashmir, Ladakh, Punjab, Rajasthan, Tamil Nadu and Uttarakhand.
  • 7th February 2020: Andaman and Nicobar Islands, Andhra Pradesh, Arunachal Pradesh, Assam, Bihar, Chhattisgarh, Dadra and Nagar Haveli and Daman and Diu, Goa, Himachal Pradesh, Jharkhand, Karnataka, Kerala, Lakshadweep, Madhya Pradesh, Maharashtra, Manipur, Meghalaya, Mizoram, Nagaland, Odisha, Puducherry, Sikkim, Telangana, Tripura, West Bengal, Uttar Pradesh and other territories.

GST Returns Due Date Extensions for the Past Years

28th June 2019

Important CBIC notifications have been announced:

  1. Due dates for GSTR-1(Monthly & Quarterly), GSTR-3B for the period July 2019 to September 2019 have been notified. The deadline to file ITC-04 for months from July 2017 to June 2019 has been extended and more time limit is given to service providers desirous of opting into composition scheme under Notification 2/2019 CT Rate dated 7th March 2019.
  2. The new format of GSTR-4 to be filed on an annual basis has been notified. (applies from FY 2019-2020 onwards)

21st June 2019

35th GST Council Meeting was held on 21st June 2019 and chaired by FM Nirmala Sitharaman.

  1. GST Annual Return due date extended till from 30th June to 31st August 2019 for FY 2017-18
  2. E-invoicing to apply to start from January 2020

28th Mar 2019

The due date for ITC-04 of July 2017-March 2019 is now extended to 30th June 2019.

24th February 2019

The 33rd GST council meet was held on 24th February 2019.

The due date to file GSTR-3B for the month of January 2019 has been extended up to 22nd February 2019*

*subject to notification being issued by CBIC. For the State of Jammu & Kashmir, due date is 28th February 2019.

22nd December 2018

31st GST Council announced an extension to:

  1. The due date for filing ITC-04 earlier due on 31st December 2018 to 31st March 2019 for months from July 2017 to December 2018,
  2. The due date for filing GSTR-8 by TCS Collectors for months October 2018 to December 2018 earlier up to 31st January 2019.
  3. Due date of GSTR-9, GSTR-9A and GSTR-9C from 31st March earlier to 30th June 2019.

8th December 2018

  1. CBIC extends due date for filing GSTR-9, GSTR-9A and GSTR-9C from 31st December 2018 till 31st March 2019 for FY 2017-18.
  2. Next 31st GST Council meeting to be held on 22nd December 2018 at Delhi.

28th November 2018

Due dates for filing GSTR-1, GSTR-3B and erstwhile quarterly GSTR-4 have been extended in those places which were affected by cyclones Titli and Gaza as follows:

Sl. no.Return/FormExtended due dateTaxpayers eligible for extension
1Form GSTR-3B for September 2018 and October 201830th November 2018Taxpayers whose principal place of business is in the district of Srikakulam in Andhra Pradesh
2Form GSTR-3B for October 201820th December 2018Taxpayers whose principal place of business is in 11 districts of Tamil Nadu*
3Form GSTR-1 for September 2018 and October 201830th November 2018Taxpayers having aggregate turnover more than Rs.1.5 crore and whose principal place of business is in the district of Srikakulam in Andhra Pradesh
4Form GSTR-1 for October 201820th December 2018Taxpayers having aggregate turnover more than Rs. 1.5 crore and whose principal place of business is in the 11 districts of Tamil Nadu*
5Form GSTR-1 for the quarter July 2018 to September 201830th November 2018Taxpayers having aggregate turnover of up to Rs. 1.5 crore and whose principal place of business is in the district of Srikakulam in Andhra Pradesh
6Form GSTR-4 for the quarter July 2018 to September 201830th November 2018Taxpayers registered under Composition scheme, whose principal place of business is in the district of Srikakulam in Andhra Pradesh
7Form GSTR-7 for the month of October 201831st January 2019All taxpayers

*Cuddalore, Thiruvarur, Puddukottai, Dindigul, Nagapatinam, Theni, Thanjavur, Sivagangai, Tiruchirappalli, Karur and Ramanathapuram.

26th October 2018

  1. Due date of GST ITC-04 for the period of July 2017 to September 2018 extended till 31st December 2018.
  2. Taxpayers whose registration has been cancelled by the proper officer on or before 30th September 2018, shall be required to furnish the final return in Form GSTR-10 till 31st September 2018.

21st October 2018

Due date to reconcile and file the amended GST data for FY 2017-18 in GSTR-3b for September 2018 & claim accurate ITC now extended to 25 October 2018. 

28th September 2018

30th GST Council Meet held on 28th September 2018 (Friday) through video conferencing.

10th September 2018

  1. Extension of Due date for GSTR-3B only for newly migrated taxpayers for months July 2017 to Nov 2018 till 31st December 2018. The due dates remain unchanged for the rest of the taxpayers.
  2. Extension of Due date for GSTR-1 in case of taxpayers with turnover above Rs 1.5 crores in previous FY or Current FY.

a. Regular taxpayers : for months from July 2017 to September 2018 extended till the 31st October 2018.

b. Newly migrated taxpayers : for months from July 2017 to November 2018 extended till the 31st December 2018.

  1. Extension of Due date for GSTR-1 in case of taxpayers with turnover upto Rs 1.5 crores in previous FY or Current FY.

a. Regular taxpayers :

QuarterNew Due date
July – September 201731st October 2018
October – December 201731st October 2018
January – March 201831st October 2018
April – June 201831st October 2018
July – September 201831st October 2018
October – December 201831st January 2019
January – March 201930th April 2019

b. Newly migrated taxpayers: For all quarters from July 2017 to September 2018 extended till 31st December 2018.*

* The recently held 31st GST Council meeting affirms that there is a further due date extension for those filing GST returns.

c. For flood-affected regions of Kodagu, Mahe and Kerala: Above table of dates remain the same except for quarter July 2018 to September 2018 extended till 15th November 2018.

  1. Due date of TRAN-1 and TRAN-2 is extended for certain taxpayers who could not complete filing due to a tech glitch, to 31st March 2019 and 30th April 2019 respectively.

4th May 2018

At the 27th GST council meeting held on 4th May 2018, a decision was taken for continuing GSTR-1 and GSTR3B filing for another six months until the new system of GST Returns comes into effect.

23rd March 2018

Certain notifications were made on 23rd March 2018 to give effect to decisions made in 26th meeting of GST council.

26th GST Council Meet was held at New Delhi on 10th March 2018, the following were highlights:

  • No concrete decision was taken to introduce any changes on GST returns filing. Also, it was clarified that the existing system of return filing will continue. GSTR 3B to continue as notified by CBEC on 23rd March 2018.
  • RCM provisions to be deferred till 30th Sept 2018(notified)

10th November 2017

As per 23rd GST Council Meet, following relief measures in GSTR compliance was announced:

  • All businesses to file GSTR-1 and GSTR-3B till Sept 2018.
  • GSTR-2 and GSTR-3 filing are suspended.
  • Turnover under Rs 1.5 Cr can also opt to file quarterly GSTR-1
  • Turnover above Rs 1.5 Cr have to file monthly GSTR-1
  • All businesses to file GSTR-3B by 20th of next month till Sept 2018.

Having known the dates now, make sure to mark this on your calendar!

In case you missed the filing date of GST, ensure you make payment of tax along with the applicable late fees.

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