GST Compliance Calendar for the month of March, 2021

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Important dates in March, 2021 for compliance under GST are as follows: –

Due Dates

Forms Period

Description

March 10, 2021

GSTR-7

February, 2021

Return for Tax Deducted at source to be filed by Tax Deductor

March 10, 2021

GSTR-8

February, 2021

E-Commerce operator registered under GST liable to TCS

March 11, 2021

GSTR-1

February, 2021

Taxpayers having an aggregate turnover of more than Rs. 1.50 Crores (> Rs 1.50 Cr) or opted to file Monthly Return

March 13, 2021

GSTR-2B

February, 2021

Auto generated ITC statement

March 13, 2021

GSTR-1

January-March, 2021

Optional for taxpayers who have opted for Quarterly Return Monthly Payment (“QRMP”) Scheme

March 13, 2021

GSTR-6

February, 2021

Every Input Service Distributor (ISD)

March 20, 2021

GSTR-3B

February, 2021

Taxpayers having an aggregate turnover of more than rupees 5 Crores (> Rs 5 Cr) in the preceding financial year

March 20, 2021

GSTR-5 & 5A

February, 2021

Non-resident taxable person and ODIAR services provider file Monthly GST Return

March 22, 2021

GSTR-3B

February, 2021

Taxpayer having turnover upto ₹5 crores in previous financial year (monthly return) in the state of:

  • Chhattisgarh
  • Madhya Pradesh
  • Gujarat
  • Daman and Diu and Dadra and Nagar
  • Haveli
  • Maharashtra
  • Karnataka
  • Goa
  • Lakshadweep
  • Kerala
  • Tamil Nadu
  • Puducherry
  • Andaman & Nicobar island
  • Telangana
  • Andhra Pradesh

March 24, 2021

GSTR-3B

February, 2021

Taxpayer having turnover upto ₹5 crores in previous financial year (monthly return) in the state of:

  • 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

March 25, 2021

PMT- 06

February, 2021

Taxpayers having an aggregate turnover of less than rupees 5 Crores (< Rs 5 Cr) and opted for QRMP Scheme

March 31, 2021

GSTR-9

FY 2019-20

Optional for taxpayer having an aggregate turnover of less than rupees 2 Crores (< Rs 2 Cr) to file Annual Return

March 31, 2021

GSTR-9

FY 2019-20

Mandatory for taxpayer having an aggregate turnover of more than rupees 2 Crores (> Rs 2 Cr) to file Annual Return

March 31, 2021

GSTR-9A

FY 2019-20

Optional for taxpayer registered under composition scheme to file Annual Return

March 31, 2021

GSTR-9C

FY 2019-20

Taxpayers having an aggregate turnover of more than rupees 5 Crores (> Rs 5 Cr) to file Audited Annual Accounts & Reconciliation Statement

March 31, 2021

CMP-08

FY 2021-22

Due date for opting for composition scheme

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