GST Compliance Calendar for the month of July 2021

By / July 1, 2021

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