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 October, 2021.
The return filing during the month of October 2021 is especially important as the last date to claim Input Tax Credit related to FY 2020-21 falls in this month as such credit can only be availed by the due date of filing of GSTR-3B for the month of September 2021. After the expiry of said date, the ITC for FY 2020-21 will become time-barred as per provisions of GST Law.
| GST Compliance | Tax Period | Due date |
| Payment of TDS and filing of GSTR – 7 (monthly TDS Return) by tax deductors. | September | 10th October |
| Payment of TCS and filing of GSTR – 8 (monthly TCS Return) by E-commerce operator liable to TCS. | September | 10th October |
| Filing of GSTR-1 (Statement of outward supplies) Taxpayers having an aggregate turnover of > Rs 5 Cr (in preceding FY or current FY) and who have not opted for QRMP Scheme. | September | 10th October |
| Filing of GSTR-1 (Statement of outward supplies) Taxpayers who have opted for QRMP Scheme. | July to September | 13th October |
| Filing of GSTR-6 monthly return by Input Service Distributor. | September | 13th October |
| Downloading of auto drafted ITC Statement in GSTR-2B | September | 14th October |
| Filing of CMP – 08 by taxpayer who has opted for the composition scheme. | July to September | 18th October |
| Filing of GSTR – 5 monthly return by Non Resident taxable person | September | 20th October |
| Filing of GSTR – 5A monthly return in respect of OIDAR Service. | September | 20th October |
| Payment of tax and filing of GSTR-3B for taxpayers having an aggregate turnover > Rs 5 Cr in the preceding FY. | September | 20th October |
| 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. | September | 22nd October |
| 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. | September | 24th October |
| Filing of ITC-04 i.e. Details of goods dispatched to and received from a job worker by the principal whose aggregate turnover in immediately preceding FY exceed Rs 5 crore. | April to September | 25th October |
*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
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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.
