GST Compliance Calendar – April, 2021
Important dates in April, 2021 for compliance under GST are as follows:
| Due Dates | Forms | Period | Description |
| April 10, 2021 | GSTR-7 | March, 2021 | Return for Tax Deducted at source to be filed by Tax Deductor |
| April 10, 2021 | GSTR-8 | March, 2021 | E-Commerce operator registered under GST liable to TCS |
| April 11, 2021 | GSTR-1 | March, 2021 | Taxpayers having an aggregate turnover of more than Rs. 1.50 Crores (> Rs 1.50 Cr) or opted to file Monthly Return |
| April 13, 2021 | GSTR-2B | March, 2021 | Auto generated ITC statement |
| April 13, 2021 | GSTR-6 | March, 2021 | Every Input Service Distributor (ISD) |
| April 13, 2021 | GSTR-1 | January-March, 2021 | Taxpayers who have opted for Quarterly Return Monthly Payment (“QRMP”) Scheme |
| April 18, 2021 | CMP- 08 | January-March, 2021 | Quarterly challan-cum-statement to be furnished by composition dealers |
| April 20, 2021 | GSTR-3B | March, 2021 | Taxpayers having an aggregate turnover of more than rupees 5 Crores (> Rs 5 Cr) in the preceding financial year or have not opted for QRMP Scheme |
| April 20, 2021 | GSTR-5 & GSTR-5A | March, 2021 | Non-resident taxable person and OIDAR services provider file Monthly GST Return |
| April 22, 2021 | GSTR-3B | January- March, 2021 | Taxpayers who have opted for QRMP Scheme in the state of:
|
| April 24, 2021 | GSTR-3B | January- March, 2021 | Taxpayers who have opted for QRMP Scheme in the state of:
|
| April 30, 2021 | GSTR-4 | FY 2020-21 | Yearly return for taxpayers opted for the composition scheme |
Significant Changes In Income Tax w.e.f 01.04.2021
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