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Due dates of GSTR-1, GSTR-3B, IFF for May, June 2021, GSTR-4 FY21

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.

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.

FormTax PeriodTurnover LimitDue Date
GSTR-3BMay 2021Turnover Exceeding Rs. 5 Crore or Taxpayers who opted to file monthly return.20th June 2021
GSTR-3BApril – June 2021Taxpayers opted for quarterly filing of return as per the QRMP scheme.22, 24 July 2021
GSTR-1May 2021Turnover Exceeding Rs. 5 Crore or Taxpayers who opted to file monthly return.26th June 2021
IFF (optional) Invoice Furnishing FacilityMay 2021Taxpayers opted for quarterly filing of return as per the QRMP scheme.28th June 2021
GSTR-1April – June 2021Taxpayers opted for quarterly filing of return as per the QRMP scheme.13th July 2021
CMP-08 Composition SchemeApril – June 202118th July 2021
GSTR-4
Composition dealer
2020-2131st July 2021
GSTR-5 Non-resident foreign taxpayerMay 202130th June 2021
GSTR-5A Non-resident OIDAR service providerMay 202120th June 2021
GSTR-6 Input Service DistributorMay 202130th June 2021
GSTR-7 Tax deducted at sourceMay 202130th June 2021
GSTR-8 Tax collected at sourceMay 202130th June 2021
RFD-10 Refund Application18 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


Rule 36(4) Adjustment of Total Shortfall of Input Tax Credit

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.NoFORM GSTR-3B Default periodTax liability in the GSTR-3BRelief if filed between the periodMaximum late fee cap (Rs)
1July 2017 to April 2021NIL1st June 2021 to 31st August 2021500
2July 2017 to April 2021Other case1st June 2021 to 31st August 20211,000

All about Reverse Charge Mechanism – RCM under GST

From June 2021 onwards

S.NoCategoryLate fee payable waived in excess of (Rs)
1Registered persons whose tax liability in their GSTR is Nil500
2Registered persons having an aggregate turnover of up to Rs. 1.5 crores in the preceding financial year2,000
3Taxpayers having an aggregate turnover of more than Rs. 1.5 crores and up to Rs. 5 crores in the preceding financial year5,000
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