GST Return filing dates has been changed from time to time by the CBIC to provide the relief to Tax payers in this COVID-19. This article contains GST Return Due date Calendar from April to June, 2021 for GSTR-1, GSTR 3b, GSTR 4, GSTR 5, GSTR 5A, GSTR 6, GSTR 7 and GSTR 8. Please note due dates has not been changed for all the GST returns, some relaxation related to late fee and interest payment are given by the CBIC.
Click here- Tax Calendar of June 2021- GST, Income Tax and other compliances
1. GSTR-1 : GST Return due date for Outward Supplies
GSTR-1 is return for outward supplies. Monthly GSTR-1 due dates are extended through Notification No. 12/2021 as follows-
| Tax Period | Original Due date | Extended till |
| March, 2021 | 11-04-2021 | – |
| April, 2021 | 11-05-2021 | 26-05-2021 |
| May, 2021 | 11-06-2021 | – |
2. Due date of Invoice Furnishing Facility (IFF) under QRMP
Invoice Furnishing Facility (IFF) facility has been provided to taxpayers under QRMP Scheme (Quarterly filers of Form GSTR-1 and also of Form GSTR-3B returns). IFF due date for April 2021 extended by CBIC through Notification No. 13/2021
| Tax Period | Original Due date | Extended till |
| April, 2021 | 13-05-2021 | 28-05-2021 |
| May, 2021 | 13-06-2021 | – |
Read Also: Quarterly Return Monthly Payment (QRMP) under GST- Question and Answer
3. GSTR 3B Due Dates for Turnover more than Rs 5 Crore
| Tax period | Due Date | No Late Fee till |
| March, 2021 | 20-04-2021 | 05-05-2021 |
| April, 2021 | 20-05-2021 | 04-06-2021 |
| May, 2021 | 20-06-2021 | – |
4. GST Interest Rate for turnover more than 5 crore
CBIC Relaxes Interest rate for March and April 2021 GST Returns through Notification No. 08/2021 as follows-
| Particular | Rate of interest |
| For first 15 after due date | 9% |
| Next 15 days | 18% |
| Thereafter | 18% |
Check: GST Interest Calculator
5. GSTR 3B Due Dates for Turnover less than Rs 5 Crore
CBIC gave relief of late fees for GSTR 3b of March and April and quarter ending 31st march through Notification No. 09/2021 as follows-
a) Monthly Filers
| Tax period | Due Date | No Late Fee till |
| March, 2021 | 20-04-2021 | 20-05-2021 |
| April, 2021 | 20-05-2021 | 19-06-2021 |
| May, 2021 | 20-06-2021 | – |
b) Quarterly Filers under QRMP
1. For states – Chhattisgarh, MP, Gujarat, Daman and Diu, Dadra and Nagar Haveli, Maharashtra, Karnataka, Goa, Lakshadweep, Kerala, TN, Puducherry, Andaman and Nicobar Islands, Telangana and Andhra Pradesh
| Tax period | Due Date | No Late Fee till |
| Jan- March, 2021 | 22-04-2021 | 22-05-2021 |
| April, 2021 (PMT-06) | 25-05-2021 | – |
| May, 2021 | 25-06-2021 | – |
2. For states– Jammu and Kashmir, Laddakh, Himachal Pradesh, Punjab, Chandigarh, Uttarakhand, Haryana, Delhi, Rajasthan, UP, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha
| Tax period | Due Date | No Late Fee till |
| Jan-March, 2021 | 24-04-2021 | 24-05-2021 |
| April, 2021 (PMT-06) | 25-05-2021 | – |
| May, 2021 | 25-06-2021 | – |
Read Also: New GST Input Tax Credit (ITC) Set-off Rules with examples
6. GST Interest Rate for turnover less than 5 crore
CBIC Relaxes Interest rate for March and April 2021 GST Returns through Notification No. 08/2021 . GST Interest Rate for turnover less than 5 crore for both monthly Return filers and QRMP scheme are as follows-
| Particular | Rate of interest |
| For first 15 after due date | 0% |
| Next 15 days | 9% |
| Thereafter | 18% |
7. GST Return due date for Composition taxpayers
GSTR-4 of FY 20-21 due date extended through Notification No. 10/2021–
| Form No. | Due Date | No late fee till |
| GST CMP-08 for Jan- March 2021 | 18-04-2021 | 18-05-2021 |
| GSTR-4 (Annual Return FY 2020-21) | 30-04-2021 | 31-05-2021 (Date Extended) |
8. GST Interest Rate for Composition scheme statement (CMP-08)
| Particular | Rate of interest |
| For first 15 after due date | 0% |
| Next 15 days | 9% |
| Thereafter | 18% |
Read Also: Composition Scheme under GST- Question and Answers
9. GST Return Due date of GSTR -5, GSTR 5A, GSTR-6, GSTR-7 & GSTR-8
| Return Type(Form) | Filed by | Tax period | Due Date | Extended till |
| GSTR-5 | Non Resident Taxpayers (NRTP) | March & April, 2021 | 20th of following month | 31st May, 2021 |
| GSTR-5A | Non-Resident OIDAR Service Provider | March & April, 2021 | 20th of following month | 31st May, 2021 |
| GSTR-6 | Input Service Distributors (ISD) | April 2021 | 13th May, 2021 | 31st May, 2021 |
| GSTR-7 | Tax Deductors at Source (TDS deductors) | April 2021 | 10th May, 2021 | 31st May, 2021 |
| GSTR-8 | Tax Collectors at Source (TCS collectors) | April 2021 | 10th May, 2021 | 31st May, 2021 |
10. Due date of Filing GST Form ITC-04
Form ITC-04 is to be filed by Principal or Manufacturer for goods sent or received from Job Worker. The due date for filing of Form GST ITC-04 for the quarter Jan-March, 2021 has been extended through Notification No. 11/2021 from 25th April, 2021 to 31st May, 2021.
11. CBIC extends Timeline for all other proceedings, asset order etc
Apart from the above, if the time limit falls during the period from 15th April 2021 to 30th May 2021, the due date has been extended up to 31.05.2021 vide Notification No. 14/2021 under various other provisions of-
a) Completion of any proceeding or passing of any order or issuance of any notice, intimation, notification, sanction or approval, by any authority, commission or tribunal,
b) Filing of any appeal, reply or application or furnishing of any report, document, return, statement or such other record,
c) For issuance of order with respect to rejection of refund claims, in such cases the time limit for issuance of the said order shall be extended to fifteen days after the receipt of reply to the notice from the registered person or the 31st day of May, 2021, whichever is later.
d) Also, if the time limit for completion of any action relating to verification and approval of registration, falls during the period from the 1st May 2021 to 31st May 2021, it shall be extended up to 15th June 2021.
The author of the above article is Riya Thawani.
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