Important dates in March, 2021 for compliance under GST are as follows: –
|
Due Dates |
Forms | Period |
Description |
|
March 10, 2021 |
GSTR-7 |
February, 2021 |
Return for Tax Deducted at source to be filed by Tax Deductor |
|
March 10, 2021 |
GSTR-8 |
February, 2021 |
E-Commerce operator registered under GST liable to TCS |
|
March 11, 2021 |
GSTR-1 |
February, 2021 |
Taxpayers having an aggregate turnover of more than Rs. 1.50 Crores (> Rs 1.50 Cr) or opted to file Monthly Return |
|
March 13, 2021 |
GSTR-2B |
February, 2021 |
Auto generated ITC statement |
|
March 13, 2021 |
GSTR-1 |
January-March, 2021 |
Optional for taxpayers who have opted for Quarterly Return Monthly Payment (“QRMP”) Scheme |
|
March 13, 2021 |
GSTR-6 |
February, 2021 |
Every Input Service Distributor (ISD) |
|
March 20, 2021 |
GSTR-3B |
February, 2021 |
Taxpayers having an aggregate turnover of more than rupees 5 Crores (> Rs 5 Cr) in the preceding financial year |
|
March 20, 2021 |
GSTR-5 & 5A |
February, 2021 |
Non-resident taxable person and ODIAR services provider file Monthly GST Return |
|
March 22, 2021 |
GSTR-3B |
February, 2021 |
Taxpayer having turnover upto ₹5 crores in previous financial year (monthly return) in the state of:
|
|
March 24, 2021 |
GSTR-3B |
February, 2021 |
Taxpayer having turnover upto ₹5 crores in previous financial year (monthly return) in the state of:
|
|
March 25, 2021 |
PMT- 06 |
February, 2021 |
Taxpayers having an aggregate turnover of less than rupees 5 Crores (< Rs 5 Cr) and opted for QRMP Scheme |
|
March 31, 2021 |
GSTR-9 |
FY 2019-20 |
Optional for taxpayer having an aggregate turnover of less than rupees 2 Crores (< Rs 2 Cr) to file Annual Return |
|
March 31, 2021 |
GSTR-9 |
FY 2019-20 |
Mandatory for taxpayer having an aggregate turnover of more than rupees 2 Crores (> Rs 2 Cr) to file Annual Return |
|
March 31, 2021 |
GSTR-9A |
FY 2019-20 |
Optional for taxpayer registered under composition scheme to file Annual Return |
|
March 31, 2021 |
GSTR-9C |
FY 2019-20 |
Taxpayers having an aggregate turnover of more than rupees 5 Crores (> Rs 5 Cr) to file Audited Annual Accounts & Reconciliation Statement |
|
March 31, 2021 |
CMP-08 |
FY 2021-22 |
Due date for opting for composition scheme |