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GST important Due dates for Financial year 2021-22

GST Due dates

GST important Due dates for Financial year 2021-22

(A) Default Due date for filing of GST return and Default due date for payment of GST (From 01-04-2021 to 31-03-2022)

Please refer the table given below, wherein default due date for filing of GST returns is specified along with default due date for payment of GST for each category of taxpayer. Please be informed that these default due dates are extended frequently hence we need to be updated about extended due dates for filing GST return and for payment of GST.

In the absence of any special remark in notification, If due date of filing of that return (along with which GST was to be paid) is extended then due date of payment is GST is also deemed to be extended to the same date unless separate dates are specified for payment or for calculation of interest. 

GST Return FormApplicabilityPeriodicity of GSTR filingDefault due date of filing GSTRDefault Due date for payment of GST
GSTR-1 (Quartely)Detail of outward supplies of taxable goods or services for taxpayers with Annual Turnover upto Rs. 1.5 Cr.Quarterly13th of the next month20th/22nd/24th of next month along with GSTR-3B (as applicable)
GSTR-1 (Monthly)Detail of outward supplies of taxable goods or services fro taxpayers with Annual Turnover above Rs. 1.5 Cr.Monthly11th of the next month20th/22nd/24th of next month along with GSTR-3B (as applicable)
GSTR-2Detail of inward supply of taxable goods or Services (with ITC claim)Monthly15th of the next month (Currently filing of this return is suspended)NA
GSTR-3Finalization of outward & inward supplies along with payment of taxMonthly20th of the next month (Currently filing of this return is suspended)NA
GSTR-3BSimple Return to be filed for payment of GST (Currently filing of GSTR-2 & GSTR-3 is suspended, hence GSTR-3B is in use)Monthly20th (if turnover exceed 5cr. in previous FY) / 22nd (if turnover below 5cr. for "x" category of states) / 24th (if turnover below 5cr. for "Y" category of states) of the next month 20th/22nd/24th of next month along with GSTR-3B (as applicable)
GSTR-4GST Return for Taxpayers under compounding schemeAnnually (w.e.f FY 19-20) 30th April of next FY18th of next month along with form CMP-08 (on quarterly basis)
GSTR-5GST Return for Non-Resident Taxable person.Monthly20th of the next month20th of next month along with GSTR-5
GSTR-5AGST Return for internet service provider and OIDAR (online information and database access or retrieval Monthly20th of the next month20th of next month along with GSTR-5A
GSTR-6GST Return for Input Service DistributorMonthly13th of the next month13th of next month along with GSTR-6
GSTR-7GST Return for authorities deducting tax at source (TDS)Monthly10th of the next month10th of next month along with GSTR-7
GSTR-8Details of supplies effected through e-commerce operator and the amount of tax collectedMonthly10th of the next month10th of next month along with GSTR-8
GSTR-9Annual GST return for a normal taxpayer.Annually31st December of next financial yearNA
GSTR-9ASimplified Annual Return for taxable person under compounding scheme.Annually31st December of next financial yearNA
GSTR-9BAnnual Return for E-commerce operator.Annually31st December of next financial yearNA
GSTR-9CAnnual Return for taxpayers whose annual turnover exceeds Rs  2 crores during the financial year and is required to get their accounts audited and file a copy of audited annual accounts and reconciliation statement.Annually31st December of next financial yearNA
GSTR-10Final Return when registration is cancelled or surrenderedOnly OnceWithin 3 months of the date of cancellation or date of cancellation order, whichever is later.NA
GSTR-11Statement of inward supply by persons having Unique Identification number  and claiming RefundMonthly28th of the month following the month for which statement is filed.NA
NOTE:- These are default due dates for GST return filing and GST payment, which may be extended by notifications.

(B) Extended Due date for Filing GST Return and Extended due date for payment of GST for the period from 01-04-2021 to 31-03-2022.

Only extended due dates of GST returns are given below and if due date of any return is not extended then default due dates as given above shall apply.

In the absence of any special remark in notification, If due date of filing of that return (along with which GST was to be paid) is extended then due date of payment is GST is also deemed to be extended to the same date unless separate dates are specified for payment or for calculation of interest. 

GST Return formExtended Due Dates for filing GST return without late fee and payment of GST without interest (if extended)
GSTR-1   (Monthly: Turnover more than 1.5 crores)April-21 = NYE (not yet extended)
May-21 = NYE
June-21 = NYE
July-21 = NYE
Aug-21 = NYE
Sept-21 = NYE
Oct-21 = NYE
Nov-21 = NYE
Dec-21 = NYE
Jan.-22 = NYE
Feb.-22 =NYE
March-22 = NYE
GSTR-1   (Quartely: Turnover upto 1.5 crores)Apr to June-21 =NYE
July to Sept-21 =NYE
Oct to Dec-21 =NYE
Jan to Mar-22 = NYE
GSTR-3B (where aggregate turnover exceeds Rs. 5 cr. in previous FY)April-21 = NYE (not yet extended)
May-21 = NYE
June-21 = NYE
July-21 = NYE
Aug-21 = NYE
Sept-21 = NYE
Oct-21 = NYE
Nov-21 = NYE
Dec-21 = NYE
Jan.-22 = NYE
Feb.-22 =NYE
March-22 = NYE
 GSTR-3B ( for taxpayers of ‘category X” state/UTs where aggregate turnover upto Rs. 5 cr. in previous FY)April-21 = NYE (not yet extended)
May-21 = NYE
June-21 = NYE
July-21 = NYE
Aug-21 = NYE
Sept-21 = NYE
Oct-21 = NYE
Nov-21 = NYE
Dec-21 = NYE
Jan.-22 = NYE
Feb.-22 =NYE
March-22 = NYE
 GSTR-3B ( for taxpayers of ‘category Y” state/UTs where aggregate turnover upto Rs. 5 cr. in previous FY)April-21 = NYE (not yet extended)
May-21 = NYE
June-21 = NYE
July-21 = NYE
Aug-21 = NYE
Sept-21 = NYE
Oct-21 = NYE
Nov-21 = NYE
Dec-21 = NYE
Jan.-22 = NYE
Feb.-22 =NYE
March-22 = NYE
CMP-08 (Quartely for composition dealer)Apr to June-21 =NYE
July to Sept-21 =NYE
Oct to Dec-21 =NYE
Jan to Mar-22 = NYE
 GSTR-5 & 5A  (Monthly)April-21 = NYE (not yet extended)
May-21 = NYE
June-21 = NYE
July-21 = NYE
Aug-21 = NYE
Sept-21 = NYE
Oct-21 = NYE
Nov-21 = NYE
Dec-21 = NYE
Jan.-22 = NYE
Feb.-22 =NYE
March-22 = NYE
 GSTR-6   (Monthly)April-21 = NYE (not yet extended)
May-21 = NYE
June-21 = NYE
July-21 = NYE
Aug-21 = NYE
Sept-21 = NYE
Oct-21 = NYE
Nov-21 = NYE
Dec-21 = NYE
Jan.-22 = NYE
Feb.-22 =NYE
March-22 = NYE
 GSTR-7   (Monthly)April-21 = NYE (not yet extended)
May-21 = NYE
June-21 = NYE
July-21 = NYE
Aug-21 = NYE
Sept-21 = NYE
Oct-21 = NYE
Nov-21 = NYE
Dec-21 = NYE
Jan.-22 = NYE
Feb.-22 =NYE
March-22 = NYE
 GSTR-8   (Monthly)April-21 = NYE (not yet extended)
May-21 = NYE
June-21 = NYE
July-21 = NYE
Aug-21 = NYE
Sept-21 = NYE
Oct-21 = NYE
Nov-21 = NYE
Dec-21 = NYE
Jan.-22 = NYE
Feb.-22 =NYE
March-22 = NYE

GST payment is done along with GSTR-3B, CMP-08(for com, GSTR-5, GSTR-5A, GSTR-6, GSTR-7 & GSTR-8 please refer extended due dates for these GST returns for extended due date for payment of GST.

Note:- Category X’ State/UTs are: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union Territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

‘Category Y’ State/UTs are: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

(C) Applicable interest on late payment of GST for FY 2021-22.

GST payment is done along with GSTR-3B, CMP-08, GSTR-5, GSTR-5A, GSTR-6, GSTR-7 & GSTR-8 please refer extended due dates for these GST returns for extended due date for payment of GST. GSTR-We should make timely payment of GST within due dates as mentioned above because Interest is payable on late payment of GST at following rates:-

  • Where GST is paid after due date :- Interest @18% p.a.
  • Where Excess ITC/reduction Claimed : Interest @24% p.a.

Interest on late payment of GST is calculated on day to day basis starting from the next day after due date to the date of actual payment.

(D) Late fee for filing of GST return for FY 2021-22.

Note:  (1) Normal Late fees for filing GST Returns is as follows:-

  • Rs. 200 per day of delay (‘100 for SGST and 100 for CGST’ OR ‘200 for IGST’)
  • Rs. 100 per day of delay for taxpayers having Nil tax liability for the month. (’50 for SGST and 50 for CGST’ OR ‘100 for IGST’)

(This is subject to maximum limit of Rs. 5000 but maximum limit for delay in filing GSTR-9 is 0.25% of turnover for that financial year)

(2) If GST return is filed within extended due date as mentioned in part (B) above then Late fees for filing GST return is completely waived off.

(3) Reduced Late fees for filing GST Returns is as follows:-CBIC has notified reduced amount of late fees for a delay in filing some GST returns (GSTR-1, GSTR-3B, GSTR-4, GSTR-5, GSTR5A & GSTR-6) for a temporary period (still continues) as a relief measure for businesses having difficulties using GST portal. But the reduced fee is not applicable for GSTR-7, GSTR-8, GSTR-5A & GSTR-9. normal late fee will apply for these cases. Reduced late fee is as follows:

  • Rs. 50 per day of delay
  • Rs. 20 per day of delay for taxpayers having Nil tax liability for the month.

Reduced late fees as given above is applicable to following returns if these are filed after extended due dates (please note that no late fee is applicable if return is filed within extended due dates) reference notification for reduction is late fee is given in this table:-

GST ReturnsReduced late fee is applicable w.e.fReference
GSTR-1July-2017 onwards4/2018
GSTR-3BOctober-2017 onwards64/2017
76/2018
GSTR-4July-2017 onwards73/2017
GSTR-5July-2017 onwards5/2018
GSTR-5AJuly-2017 onwards6/2018
13/2018
GSTR-6July-2017 onwards7/2018

Note:- Due dates are subject to change frequently, Hence Please visit our Upcoming deadlines page and Tax calendar page for extended due dates. To find extended and upcoming please Click Here.

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