GST Compliance Calendar for September 2021

S.

No.

Compliance

Period

Due Date

Compliance Description

1

GSTR-1

Aug-21

11 Sep-21

GST-1 Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year.

Registered person, with aggregate turnover of less than INR 5 Crores during Previous year, opted for monthly

filing of return under QRMP".

2

Details of outward supply-IFF

Aug-21

13-Sep-21

Invoice furnishing facility for August 2021 is available for registered person with turnover less than INR 5 Crores

and opted for quarterly filing of return under QRMP.

3

GST-3B

Aug-21

20-Sep-21

Due Date for filling GSTR – 3B return for the month of August 2021 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year

4

GSTR – 3B State Group-1*

Aug-21

22-Sep-21

Due Date for filling GSTR – 3B return for the month of August 2021 for the taxpayer with Aggregate turnover up- to INR 5 crores during previous year and who has opted for monthly filing of GSTR-3B

5

GSTR – 3B State Group-2**

Aug-21

24-Sep-21

Due Date for filling GSTR – 3B return for the month of August 2021 for the taxpayer with Aggregate turnover up- to INR 5 crores during previous year and who has opted for monthly filing of GSTR-3B

6

GST-5

Aug-21

20-Sep-21

GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.

7

GST-5A

Aug-21

20-Sep-21

GSTR-5A to be filed by OIDAR Service Providers for the previous month.

8

GSTR -6

Aug-21

13-Sep-21

Due Date for filing return by Input Service Distributors.

9

GSTR-7- TDS return under GST

Aug-21

10-Sep-21

GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST.

10

GSTR-8- TCS Return under GST

Aug-21

10-Sep-21

GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST.

11

GST Challan payment if no sufficient ITC available

Aug-21

25-Sep-21

GST Challan Payment for taxpayer, with aggregate turnover of less than INR 5 Crores during Previous year, who has opted for quarterly filing of returns

12

Apply for revocation of cancellation of GST Registration falling between 1st March 2020 to 31st August, 2021

Within 90

days from

date of cancellation of GST Registration

30th Sep, 2021

In view of the notification 34/2021 -Central dated 29th Aug 2021, where the due date of filing of application for revocation of cancellation of registration falls between 1st March 2020 to 31st August 2021, the time limit for filing

such application for revocation of cancellation of registration has been extended up to 30th September, 2021