GST Compliance Calendar for the month of July 2021

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

Forms

Period Due Dates

Description

GSTR – 3B

April, 2021

July 04, 2021

Taxpayers having an aggregate turnover of less than rupees 5 Crores (< Rs 5 Cr) in the preceding financial year.

There is a waiver of late fees till July 04, 2021.

No interest shall be charged for payment made till June 04, 2021. However, concessional interest @ 9% PA shall be applicable from June 05, 2021 till July 04, 2021 and at the rate of 18% PA after July 04, 2021.

GSTR – 3B

May, 2021

July 05, 2021

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

There is a waiver of late fees till July 05, 2021.

No interest shall be charged for payment made till the actual due date of filing GSTR-3B i.e., till June 20, 2021. However concessional interest @ 9% PA shall be charged from June 21, 2021 till July 05, 2021 and at the rate of 18% PA after July 05, 2021.

GSTR – 7

June, 2021

July 10, 2021 Return for Tax Deducted at source

GSTR – 8

June, 2021

July 10, 2021

Statement for Tax Collection at source

PMT – 06

May, 2021

July 10, 2021

Taxpayers who have opted for Quarterly Return Monthly Payment (“QRMP”) Scheme.

No interest shall be charged for payment made till July 10, 2021. However concessional interest @9% PA shall be charged from July 11, 2021 till July 25, 2021 and at the rate of 18% PA after July 25, 2021.

GSTR-1

June, 2021

July 11, 2021 Taxpayers having an aggregate turnover of more than Rs. 5 Crores (> Rs 5 Cr) or opted to file Monthly Return.

GSTR – 6

June, 2021

July 13, 2021

Return for Input Service Distributor (ISD)

IFF

June, 2021

July 13, 2021 Taxpayers who have opted for Quarterly Return Monthly Payment (“QRMP”) Scheme.

GSTR – 2B

June, 2021

July 14, 2021

Auto generated ITC statement

CMP – 08

April – June, 2021 July 18, 2021 Quarterly challan-cum-statement to be furnished by composition dealers.

GSTR – 3B

May, 2021

July 20, 2021

Taxpayers having an aggregate turnover of less than rupees 5 Crores (< Rs 5 Cr) in the preceding financial year.

There is a waiver of late fees till July 20, 2021.

No interest shall be charged for payment made till July 05, 2021. However, concessional interest @ 9% PA shall be applicable from July 06, 2021 till July 20, 2021 and at the rate of 18% PA after July 20, 2021.

GSTR – 3B

June, 2021

July 20, 2021 Taxpayers having an aggregate turnover of less than rupees 5 Crores (< Rs 5 Cr) in the preceding financial year.

GSTR – 3B

June, 2021

July 20, 2021

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

GSTR-5 & GSTR-5A

June, 2021

July 20, 2021 Non-resident taxable person and OIDAR services provider file Monthly GST Return

GSTR-3B

April – June, 2021

July 22, 2021

Taxpayers who have opted for QRMP Scheme 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

GSTR – 3B

April – June, 2021

July 24, 2021

Taxpayers who have opted for QRMP Scheme 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

ITC-04

April-  June, 2021 July 25, 2021 Furnishing of input tax credit on job work done for the quarter of April-June, 2021

GSTR-4

FY 2020-21

July 31, 2021

Return for financial year of registered person who has opted for composition levy

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