For ready reference of our readers, we have compiled a GST compliance calendar containing the important dates for compliance with GST law during the month of April 2021.
| GST Compliance | Tax Period | Due date April,2021 |
| Payment of TDS and filing of GSTR – 7 (monthly TDS Return) by tax deductors. | March | 10th April |
| Payment of TCS and filing of GSTR – 8 (monthly TCS Return) by E-commerce operator liable to TCS. | March | 10th April |
| Filing of GSTR-1 (Statement of outward supplies) Taxpayers having an aggregate turnover of > Rs 1.50 Cr (in preceding FY or current FY) (As per Notification No. 83/2020 – Central Tax dated 10-11-2020). | March | 11th April |
| Filing of quarterly GSTR-1 (Statement of outward supplies) Taxpayers having an aggregate turnover upto Rs 1.50 Cr (in preceding FY or current FY) (As per Notification No. 83/2020 – Central Tax dated 10-11-2020). | January-March | 13th April |
| Filing of GSTR-6 monthly return by Input Service Distributor. | March | 13th April |
| Downloading of auto drafted ITC Statement in GSTR-2B | March | 14th April |
| Filing of quarterly CMP-08 return by composition suppliers | January-March | 18th April |
| Filing of GSTR – 5 monthly return by Non Resident taxable person | March | 20th April |
| Filing of GSTR – 5A monthly return in respect of OIDAR Service. | March | 20th April |
| 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). | March | 20th April |
| 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). | March | 22nd April |
| 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). | March | 24th April |
| Filing of Yearly return in Form GSTR-4 for taxpayers opted for the composition scheme | FY 2020-21 | 30th April |
*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
For further GST Flashcards which are specially prepared for our readers by our mentor and national level GST expert CA Mohammad Salim who is the author of four successful books on GST published by Taxmann publications and also a GST expert on the Taxmann portal. CLICK HERE
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Frah Saeed is a law graduate specializing in the core field of indirect taxes and is the Co-founder of taxwallah.com. She has authored many publications on GST and is into full-time consultancy on GST to big corporates. She as a part of taxwallah.com heads a team comprising of Chartered Accountants and Advocates and plays a key role in our mission to disseminate GST knowledge to all.
