Due dates under the GST falls under the month of June and July 2021 for the Form GSTR-3B, GSTR-1, IFF, CMP-08, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8, and RFD-10.
| Form | Tax Period | Turnover Limit | Due Date |
| GSTR-3B | May 2021 | Turnover Exceeding Rs. 5 Crore or Taxpayers who opted to file monthly return. | 20th June 2021 |
| GSTR-3B | April – June 2021 | Taxpayers opted for quarterly filing of return as per the QRMP scheme. | 22, 24 July 2021 |
| GSTR-1 | May 2021 | Turnover Exceeding Rs. 5 Crore or Taxpayers who opted to file monthly return. | 26th June 2021 |
| IFF (optional) Invoice Furnishing Facility | May 2021 | Taxpayers opted for quarterly filing of return as per the QRMP scheme. | 28th June 2021 |
| GSTR-1 | April – June 2021 | Taxpayers opted for quarterly filing of return as per the QRMP scheme. | 13th July 2021 |
| CMP-08 Composition Scheme | April – June 2021 | – | 18th July 2021 |
| GSTR-4 Composition dealer | 2020-21 | – | 31st July 2021 |
| GSTR-5 Non-resident foreign taxpayer | May 2021 | – | 30th June 2021 |
| GSTR-5A Non-resident OIDAR service provider | May 2021 | – | 20th June 2021 |
| GSTR-6 Input Service Distributor | May 2021 | – | 30th June 2021 |
| GSTR-7 Tax deducted at source | May 2021 | – | 30th June 2021 |
| GSTR-8 Tax collected at source | May 2021 | – | 30th June 2021 |
| RFD-10 Refund Application | – | – | 18 months after the end of the quarter for which refund application is to be filed. |
Communication between GST Buyers and Suppliers on the GST portal
As per latest Notification No. 19/2021 – Central Tax dated 1st June 2021 relief has been provided to the taxpayers in their GST compliance in relation with filing and late fee reduction of Form GSTR-3B
The registered person who failed to furnish their Form GSTR-3B for the period July 2017 to April 2021.
| S.No | FORM GSTR-3B Default period | Tax liability in the GSTR-3B | Relief if filed between the period | Maximum late fee cap (Rs) |
| 1 | July 2017 to April 2021 | NIL | 1st June 2021 to 31st August 2021 | 500 |
| 2 | July 2017 to April 2021 | Other case | 1st June 2021 to 31st August 2021 | 1,000 |
All about Reverse Charge Mechanism – RCM under GST
From June 2021 onwards
| S.No | Category | Late fee payable waived in excess of (Rs) |
| 1 | Registered persons whose tax liability in their GSTR is Nil | 500 |
| 2 | Registered persons having an aggregate turnover of up to Rs. 1.5 crores in the preceding financial year | 2,000 |
| 3 | Taxpayers having an aggregate turnover of more than Rs. 1.5 crores and up to Rs. 5 crores in the preceding financial year | 5,000 |
