GST Return Due Dates – May 2021
| GST Return Form Name | Filing Period | Due Dates in May 2021 |
|---|---|---|
| GSTR 07 | Monthly (April 2021) | 31st May |
| GSTR 08 | Monthly (April 2021) | 31st May |
| GSTR 01 (T.O. more than 1.5 Crore) | Monthly (April 2021) | 11th May 2021 | “GSTR-1 due date for April’21 extended to 26th May and IFF due date extended to 28th May.” |
| GSTR 06 | Monthly (April 2021) | 31st May |
| GSTR 01 (T.O. upto 1.5 Crore) | Quarterly (April– June 2021) | 13th July |
| GSTR 3B | Annual Turnover of more than INR 5cr in Previous FY – April 2021 | 20th May |
| GSTR 05 | Monthly (March 2021 to April 2021) | 31st May 2021 (Revised) |
| GSTR 05A | Monthly (April 2021) | 20th May |
| GSTR 3B | Annual Turnover of upto INR 5cr in Previous FY – April 2021 (Group A: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep) | 22nd May |
| GSTR 3B | Annual Turnover of upto INR 5 Cr in Previous FY – April 2021 (Group B: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi) | 24th May |
| GSTR 4 | FY 2020-21 | 31st May 2021 |
| GSTR 9 & 9C | FY 2020-21 | 31st December 2021 |
HSN Code on GST Invoice Mandatory w.e.f. 1st April, 2021
GSTN Issues Advisory on Opting-in for Composition Scheme FY-2021-22
Updated Schedule of CGST Rates on Goods, as on March 31, 2021