GST Compliance Calendar for the month of May 2021

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

Due Dates

Forms Period

Description

May 05, 2021

GSTR – 3B

March, 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 fee, but concessional interest shall be applicable from April 21, 2021 onwards.

May 10, 2021

GSTR – 7

April, 2021

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

May 10, 2021

GSTR – 8

April, 2021

E-Commerce operator registered under GST liable to TCS

May 13, 2021

GSTR – 2B

April, 2021

Auto generated ITC statement

May 13, 2021

GSTR – 6

April, 2021

Every Input Service Distributor (ISD)

May 18, 2021

CMP – 08

January-March, 2021

Quarterly challan-cum-statement to be furnished by composition dealers however, concessional interest shall be applicable from May 04, 2021 onwards.

May 20, 2021

GSTR-5 & 5A

April, 2021

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

May 20, 2021

GSTR – 3B

March, 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 fee, but concessional interest shall be applicable from May 06, 2021 onwards.

May 22, 2021 GSTR – 3B January- March, 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

However, concessional interest shall be applicable from May 08, 2021 onwards.

May 24, 2021 GSTR – 3B January- March, 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

However, concessional interest shall be applicable from May 10, 2021 onwards.

May 26, 2021

GSTR-1

April, 2021

Taxpayers having an aggregate turnover of less than Rs. 5 Crores (> Rs 5 Cr) or opted to file Monthly Return.

May 28, 2021

IFF

April, 2021

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

May 31, 2021

ITC – 04

January-March, 2021

Declaration in respect of goods dispatched to job worker or received from a job worker.

May 31, 2021

GSTR-4

FY 2020-21

Yearly return for taxpayers opted for the composition scheme

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