GST Compliance Calendar for the month of May 2021

By / May 4, 2021

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

Due Dates	Forms	Period	Description
May 05, 2021	GSTR – 3B	March, 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 fee, but concessional interest shall be applicable from April 21, 2021 onwards.
May 10, 2021	GSTR – 7	April, 2021	Return for Tax Deducted at source to be filed by Tax Deductor
May 10, 2021	GSTR – 8	April, 2021	E-Commerce operator registered under GST liable to TCS
May 13, 2021	GSTR – 2B	April, 2021	Auto generated ITC statement
May 13, 2021	GSTR – 6	April, 2021	Every Input Service Distributor (ISD)
May 18, 2021	CMP – 08	January-March, 2021	Quarterly challan-cum-statement to be furnished by composition dealers however, concessional interest shall be applicable from May 04, 2021 onwards.
May 20, 2021	GSTR-5 & 5A	April, 2021	Non-resident taxable person and ODIAR services provider file Monthly GST Return
May 20, 2021	GSTR – 3B	March, 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 fee, but concessional interest shall be applicable from May 06, 2021 onwards.
May 22, 2021	GSTR – 3B	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 Andhra Pradesh However, concessional interest shall be applicable from May 08, 2021 onwards.
May 24, 2021	GSTR – 3B	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 Uttarakhand However, concessional interest shall be applicable from May 10, 2021 onwards.
May 26, 2021	GSTR-1	April, 2021	Taxpayers having an aggregate turnover of less than Rs. 5 Crores (> Rs 5 Cr) or opted to file Monthly Return.
May 28, 2021	IFF	April, 2021	Taxpayers who have opted for Quarterly Return Monthly Payment (“QRMP”) Scheme
May 31, 2021	ITC – 04	January-March, 2021	Declaration in respect of goods dispatched to job worker or received from a job worker.
May 31, 2021	GSTR-4	FY 2020-21	Yearly return for taxpayers opted for the composition scheme