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 February, 2021.
| GST Compliance | Tax Period | Due date February,2021 |
| Payment of TDS and filing of GSTR – 7 (monthly TDS Return) by tax deductors. | January | 10th February |
| Payment of TCS and filing of GSTR – 8 (monthly TCS Return) by E-commerce operator liable to TCS. | January | 10th February |
| 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). | January | 11th February |
| Downloading of auto drafted ITC Statement in GSTR-2B for ITC reconciliation and claim in GSTR-3B considering compliance to Rule 36(4) | January | 12th February |
| Filing of GSTR-6 monthly return by Input Service Distributor. | January | 13th February |
| Filing of GSTR – 5 monthly return by Non Resident taxable person | January | 20th February |
| Filing of GSTR – 5A monthly return in respect of OIDAR Service. | January | 20th February |
| 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). | January | 20th February |
| 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). | January | 22nd February |
| 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). | January | 24th February |
| Payment of tax Challan in PMT-06 for deposit of goods and services tax for taxpayers who have opted for QRMP Scheme | January | 25th February |
| 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 (As per Notification No. 95/2020- Central Tax dated 30-12-2020) | FY 2019-20 | 28th February |
| 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) | FY 2019-20 | 28th February |
*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
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