GST Compliance and Statutory due dates for the month of April, 2021

GST - GST Compliance - Statutory due dates - Taxscan

The new Financial year 2021-22 has begun and being the first month of the financial year, April 2021 is a significant month from the point of view of the tax compliance and other statutory due dates for ROC filing, GST return filings and Income tax filing falling in the month of April 2021. Tax Compliance and Statutory Compliance calendar is helpful for every registered business and professional to be ready for compliance well in advance starting.

  • April 10, 2021

The due date for filing the GSTR-7 is April 10, 2021 for the period of March, 2021. GSTR 7 is a return to be filed by the persons who are required to deduct TDS (Tax deducted at source) under GST.

The due date for filing the GSTR-8 is April 10, 2021 for the period of March, 2021. GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST.

  • April 11, 2021

The due date for filing the GSTR-1 is April 11, 2021 for the period of March, 2021. Taxpayers having an aggregate turnover of more than Rs. 1.50 Crores (> Rs 1.50 Cr.) or opted to file a Monthly Return.

  • April 13, 2021

The due date for filing the GSTR-2B is April 13, 2021 for the period of March, 2021. Auto generated ITC statement.

The due date for filing the GSTR-6 is April 13, 2021 for the period of March, 2021. Every Input Service Distributor (ISD) is required to file GSTR-6.

The due date for filing the GSTR-1 is April 13, 2021 for the period of January-March, 2021. Taxpayers who have opted for Quarterly Return Monthly Payment (QRMP) Scheme are supposed to file GSTR-1.

  • April 18, 2021

The due date for filing the CMP- 08 is April 18, 2021 for the period of January-March, 2021. Quarterly challan-cum-statement to be furnished by composition dealers.

  • April 20, 2021

The due date for filing the GSTR-3B is April 20, 2021 for the period of March, 2021. Taxpayers having an aggregate turnover of more than rupees 5 Crores (> Rs 5 Cr) in the preceding financial year or have not opted for QRMP Scheme.

The due date for filing the GSTR-5 & GSTR-5A is April 20, 2021 for the period of March, 2021 for Non-resident taxable persons and OIDAR services providers file Monthly GST Return.

  • April 22, 2021

The due date for filing the GSTR-3B is April 22, 2021 for the period of 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 and Andhra Pradesh.

  • April 24, 2021

The due date for filing the GSTR-3B is April 24, 2021 for the period of 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 and Uttarakhand.

  • April 30, 2021

The due date for filing the GSTR-3B is April 24, 2021 for the Financial Year 2020-21. Yearly return for taxpayers opted for the composition scheme.

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