GST Compliance Calendar for the month of June 2021

By / June 3, 2021

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

Forms	Period	Due Dates	Description
GSTR – 3B	March, 2021	June 19, 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 June 19, 2021. No interest shall be charged for payment made till May 05, 2021. However, concessional interest @ 9% PA shall be applicable from May 06, 2021 till June 19, 2021 and at the rate of 18% PA after June 19, 2021.
GSTR – 3B	January-March, 2021	June 21, 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 There is a waiver of late fees till June 21, 2021. No interest shall be charged for payment made till May 07, 2021. However, concessional interest @ 9% PA shall be applicable from May 08, 2021 till June 21, 2021 and at the rate of 18% PA after June 21, 2021.
GSTR – 3B	January-March, 2021	June 23, 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 There is a waiver of late fees till June 23, 2021. No interest shall be charged for payment made till May 09, 2021. However, concessional interest @ 9% PA shall be applicable from May 10, 2021 till June 23, 2021 and at the rate of 18% PA after June 23, 2021.
GSTR – 3B	April, 2021	June 04, 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 June 04, 2021. No interest shall be charged for payment made till the actual due date of filing GSTR-3B i.e., till May 20, 2021. However concessional interest @ 9% PA shall be charged from May 21, 2021 till June 04, 2021 and at the rate of 18% PA after June 04, 2021.
PMT – 06	April, 2021	June 09, 2021	Taxpayers who have opted for Quarterly Return Monthly Payment (“QRMP”) Scheme. No interest shall be charged for payment made till June 09, 2021. However concessional interest @9% PA shall be charged from June 10, 2021 till July 09, 2021 and at the rate of 18% PA after July 09, 2021.
GSTR-1	May, 2021	June 26, 2021	Taxpayers having an aggregate turnover of more than Rs. 5 Crores (> Rs 5 Cr) or opted to file Monthly Return.
IFF	May, 2021	June 28, 2021	Taxpayers who have opted for Quarterly Return Monthly Payment (“QRMP”) Scheme.
CMP – 08	January-March, 2021	June 17, 2021	Quarterly challan-cum-statement to be furnished by composition dealers. No interest shall be charged for payment made till May 03, 2021. However concessional interest @ 9% PA shall be applicable from May 04, 2021 till June 17, 2021 and at the rate of 18% PA after June 17, 2021.
GSTR – 2B	May, 2021	June 29, 2021	Auto generated ITC statement
ITC – 04	January-March, 2021	June 30, 2021	Declaration in respect of goods dispatched to job worker or received from a job worker.
GSTR-5 & GSTR-5A	April/ May, 2021	June 30, 2021	Non-resident taxable person and OIDAR services provider file Monthly GST Return
GSTR – 6	April/ May, 2021	June 30, 2021	Return for Input Service Distributor (ISD)
GSTR – 7	April/ May, 2021	June 30, 2021	Return for Tax Deducted at source
GSTR – 8	April/ May, 2021	June 30, 2021	Statement for Tax Collection at source