GST Compliance Calender for the month of March, 2021

GST return due dates

For ready reference of our readers we have compiled a GST compliance calendar containing the important dates for compliance of GST law during the month of March, 2021.

GST ComplianceTax PeriodDue date
February,2021
Payment of TDS and filing of GSTR – 7 (monthly TDS Return) by tax deductors.February10th March
Payment of TCS and filing of GSTR – 8 (monthly TCS Return) by E-commerce operator liable to TCS.February10th March
Filing of GSTR-1 (Statement of outward supplies)
Taxpayers having an aggregate turnover of > Rs 1.50 Cr (in preceding FY or current FY) and who have not opted for QRMP Scheme.
(As per Notification No. 83/2020 – Central Tax dated 10-11-2020).
February11th March
Filing of GSTR-6 monthly return by Input Service
Distributor.
February13th March
Optional furnishing of invoices details under IFF for taxpayers who have opted for QRMP SchemeFebruary13th March
Downloading of auto drafted ITC Statement in GSTR-2B February14th March
Filing of GSTR – 5 monthly return by Non Resident taxable personFebruary20th March
Filing of GSTR – 5A monthly return in respect of OIDAR Service.February20th March
Payment of tax and filing of GSTR-3B for taxpayers having an aggregate turnover > Rs 5 Cr in the preceding FY.
(As per Notification No. 76/2020 – Central Tax dated 15-10-2020).
February20th March
Payment of tax and filing of GSTR-3B for taxpayers in Group A* having an aggregate turnover upto Rs 5 Cr.) in the preceding FY.
(As per Notification No. 76/2020 – Central Tax dated 15-10-2020).
February22nd March
Payment of tax and filing of GSTR-3B for taxpayers in Group B* having an aggregate turnover upto Rs 5 Cr. ) in the preceding FY.
(As per Notification No. 76/2020 – Central Tax dated 15-10-2020).
February24th March
Payment of tax Challan in PMT-06 for deposit of goods and services tax for taxpayers who have opted for QRMP SchemeFebruary25th March
Filing of GST Annual Return in GSTR-9 for Taxpayer having an aggregate turnover of more than rupees 2 Crores in the preceding financial year. Other tax payers can at its option file the annual return.
 (As per Notification No. 95/2020- Central Tax dated 30-12-2020 as amended vide Notification No 04/2021- Central Tax dated 28-2-2021)
FY 2019-2031st March
Filing of Audited Annual Accounts & Reconciliation Statement in GSTR-9C by taxpayers having an aggregate turnover of more than rupees 5 Crores
 (As per Notification No. 95/2020- Central Tax dated 30-12-2020 as amended vide Notification No 04/2021- Central Tax dated 28-2-2021)
FY 2019-2031st March
Opting for Composition Scheme in Form CMP-08FY 2021-2231st March

*Group A: Chhattisgarh, Madhya Pradesh, Gujarat, Daman and Diu Dadra and Nagar Haveli, Maharashtra, Karnataka, Goa ,Lakshadweep, Kerala ,Tamil Nadu, Puducherry, Andaman & Nicobar island, Telangana Andhra Pradesh.

*Group B: 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, Uttarakhand

Also Read: Filing GSTR-9 for FY 2019-20: Important points you should know

Follow us for free tax updates : facebook Twitter

***

Subscribe our portal and get FREE Tax e-books , quality articles and updates on your e-mail.

Resolve your GST queries from national level experts on GST free of cost.