GST compliance calendar

2020-2021
Index

Click on the calendars to view

APR MAY JUN

2020 2020 2020

JUL AUG SEP

2020 2020 2020

OCT NOV DEC

2020 2020 2020

JAN FEB MAR

2021 2021 2021

The calendar is last updated on 28th February 2021

ClearTax, simplifying finances for Indians

Phone: 080-67458777
Email: [email protected]
April 2020 GST Compliance Calendar

Date* Purpose Period Description

Taxpayers with an annual aggregate

Payment
Feb 2020 turnover exceeding Rs 5 crore in the
4 Apr of GST
previous financial year can pay GST
without interest

IMPORTANT NOTES:
The due dates of GSTR-5, GSTR-5A, GSTR-6, GSTR-7, and GSTR-8 for March 2020
and ITC-04 for the quarter January-March 2020 has been extended to 31st August
2020.
The due dates for the CMP-08 for the quarter January-March 2020 and GSTR-04
for FY 2019-20 to be filed by composition dealers has been extended till July 2020.
The due dates for GSTR-1 and GSTR-3B for March 2020 and GSTR-1 for the quarter
January-March 2020 HAVE NOT BEEN EXTENDED, BUT THE LATE FEE IS WAIVED OFF
if filed within the specified dates distributed across the months of June and July
2020.

JUN JUL AUG

2020 2020 2020

Click on the calendars to view

*The due dates mentioned are subject to changes notified by the concerned department.
May 2020 GST Compliance Calendar

Date* Purpose Period Description

Taxpayers with an annual aggregate

Payment turnover exceeding Rs 5 crore in the
Mar 2020
5 May of GST
previous financial year can pay GST
without interest

Summary of outward supplies, ITC

GSTR-3B Jan-Mar 2020 claimed, and net tax payable by the
20 May
taxpayers whose principal place of
business is in the Union Territory of
Ladakh.

IMPORTANT NOTES:
The due dates of GSTR-5, GSTR-5A, GSTR-6, GSTR-7, and GSTR-8 for April 2020
has been extended to 31st August 2020.
The due dates for GSTR-1 and GSTR-3B for April 2020 HAVE NOT BEEN EXTENDED,
BUT THE LATE FEE IS WAIVED OFF if filed within the specified dates in July 2020

JUL AUG
2020 2020

Click on the calendars to view

*The due dates mentioned are subject to changes notified by the concerned department.
June 2020 GST Compliance Calendar

Date* Purpose Period Description

Taxpayers with an annual aggregate

Payment turnover of more than Rs 5 crore in
4 Jun of GST Apr 2020
the previous financial year can pay
GST without interest

Summary of outward supplies, ITC

claimed, and net tax payable by
24 Jun taxpayers with an annual aggregate
GSTR-3B Feb, Mar, &
turnover of more than Rs 5 crore in the
Apr 2020
previous financial year without the
payment of a late fee, but with interest
as may apply^

Summary of outward supplies, ITC

claimed, and net tax payable by
27 Jun GSTR-3B May 2020 taxpayers with an annual aggregate
turnover of more than Rs 5 crore in
the previous financial year***

Form to opt into the composition

CMP-02 FY 2020-21
30 Jun (Yearly) scheme under section 10 of the
CGST Act and the CGST (Rate)
notification no. 2/2019 dated 7th
March 2019

*The due dates mentioned are subject to changes notified by the concerned department.

^No interest charged if the GST dues are paid before 4th Apr, 5th May and 4th Jun for Feb, Mar & Apr respectively. But, interest applies from the
16th day at a reduced rate of 9% p.a. up to the date of actual payment, if paid before 24th Jun 2020. If not, then interest is charged in a staggered
manner as given above plus interest at 18% p.a. will apply from the next day after 24th Jun 2020 up to the actual date of filing. A late fee will
apply from the due date until the actual date of filing subject to a maximum of Rs 500 per return (No late fee for Nil GSTR-3B), if filed after 24th
June 2020 but before 30th Sept 2020.

***If filed afterwards but before 30th September 2020, the maximum late fee charged shall be up to Rs 500 per return vide CGST notification
number 57/2020 dated 30th June 2020.
June 2020 GST Compliance Calendar

Date* Purpose Period Description

Summary of outward supplies, ITC

30 Jun claimed, and net tax payable by
GSTR-3B Feb 2020
taxpayers with an annual aggregate
turnover of up to Rs 5 crore in the
previous financial year without the
payment of late fee and interest, for
both X# & Y## categories of
states/UTs**

The due date for monthly GSTR-1 of May 2020 being 11th June 2020 HAS NOT BEEN EXTENDED, BUT
THE LATE FEE IS WAIVED OFF if the return is filed on or before 28th July 2020.

*The due dates mentioned are subject to changes notified by the concerned department

#Category X: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the
Union Territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

##Category Y:  Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland,
Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, the Union Territories of Jammu and Kashmir, Ladakh,
Chandigarh and New Delhi.

**Thereafter, a reduced interest rate at 9% p.a. will apply if taxpayer files on or before 30th Sept 2020. If not, then interest applies in a
staggered manner as given above plus interest at 18% p.a. will apply from the next day after 30th Sept 2020 up to the actual date of filing.
A late fee will apply from the due date until the actual date of filing subject to a maximum of Rs 500 per return (No late fee for Nil GSTR-3B),
if filed after 27th Jun 2020 but before 30th Sept 2020.
July 2020 GST Compliance Calendar

Date* Purpose Period Description

Summary of outward supplies, ITC

claimed, and net tax payable by
3 Jul GSTR-3B Mar 2020 taxpayers with an annual aggregate
turnover up to Rs 5 crore in the
previous financial year for
states/UTs in category X#, without
payment of late fee and interest**

Summary of outward supplies, ITC

Mar 2020 claimed, and net tax payable by
5 Jul GSTR-3B
taxpayers with an annual aggregate
turnover up to Rs 5 crore in the
previous financial year for
states/UTs in category Y##, without
payment of late fee and interest**

Summary of outward supplies, ITC

Apr 2020 claimed, and net tax payable by
6 Jul GSTR-3B
taxpayers with an annual aggregate
turnover up to Rs 5 crore in the
previous financial year for
states/UTs in category X#,  without
payment of late fee and interest**

*The due dates mentioned are subject to changes notified by the concerned department.

#Category X: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the
Union Territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

##Category Y:  Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland,
Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, the Union Territories of Jammu and Kashmir, Ladakh,
Chandigarh and New Delhi.

**Thereafter, a reduced interest rate at 9% p.a. will apply if taxpayer files on or before 30th Sept 2020. If not, then interest applies in a
staggered manner as given above plus interest at 18% p.a. will apply from the next day after 30th Sept 2020 up to the actual date of filing.
A late fee will apply from the due date until the actual date of filing subject to a maximum of Rs 500 per return (No late fee for Nil GSTR-3B),
if filed after the above date but before 30th Sept 2020.
July 2020 GST Compliance Calendar

Date* Purpose Period Description

CMP-08 Jan-Mar Quarterly challan-cum-statement

7 Jul (Quarterly) 2020 to be furnished by composition
dealers

Summary of outward supplies, ITC

Apr 2020 claimed, and net tax payable by
9 Jul GSTR-3B
taxpayers with an annual aggregate
turnover up to Rs 5 crore in the
previous financial year for states/UTs
in category Y##, without payment of
late fee and interest**

Summary of outward supplies where

GSTR-1 Mar 2020
10 Jul (Monthly)
the annual turnover exceeds Rs 1.5
crore

*The due dates mentioned are subject to changes notified by the concerned department.

#Category X: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the
Union Territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

##Category Y:  Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland,
Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, the Union Territories of Jammu and Kashmir, Ladakh,
Chandigarh and New Delhi.

**Thereafter, a reduced interest rate at 9% p.a. will apply if taxpayer files on or before 30th Sept 2020. If not, then interest applies in a
staggered manner as given above plus interest at 18% p.a. will apply from the next day after 30th Sept 2020 up to the actual date of filing. A
late fee will apply from the due date until the actual date of filing subject to a maximum of Rs 500 per return (No late fee for Nil GSTR-3B), if
filed after 9th Jul 2020 but before 30th Sept 2020.
July 2020 GST Compliance Calendar

Date* Purpose Period Description

GSTR-1 Summary of outward supplies where

Jan-Mar 2020
17 Jul (Quarterly) the annual turnover is up to Rs 1.5
crore

CMP-08 Quarterly challan-cum-statement to

Apr-Jun 2020
18 Jul (Quarterly) be furnished by composition dealers

Summary of outward supplies, ITC

claimed, and net tax payable for
20 Jul GSTR-3B Jun 2020
taxpayers with turnover more than
Rs 5 crore in the last FY***

Summary of outward supplies

GSTR-1
24 Jul (Monthly) Apr 2020 where the annual turnover exceeds
Rs 1.5 crore

GSTR-1 Summary of outward supplies

28 Jul (Monthly) May 2020
where the annual turnover exceeds
Rs 1.5 crore

*The due dates mentioned are subject to changes notified by the concerned department.

***If 11
filedJul
afterwards but before 30th September 2020, the maximum late fee charged shall be up to Rs 500 per return vide CGST notification
number 57/2020 dated 30th June 2020.
July 2020 GST Compliance Calendar

Date* Purpose Period Description

ITC Reversal pertaining to previous

31 Jul ITC-03 FY 2020-21 years, in case of persons freshly
opting for composition scheme for
the FY 2020-21

The due date for monthly GSTR-1 of Jun 2020 being 11th Jul 2020 & quarterly GSTR-1 for Apr-Jun 2020 being
31st Jul 2020 HAS NOT BEEN EXTENDED, BUT THE LATE FEE IS WAIVED OFF if filed on or before 5th Aug and
3rd Aug 2020 respectively.

For taxpayers with aggregate turnover of up to Rs 5 crore in PFY, the due date for GSTR-3B of May 2020 being
12th# Jul 2020 & 14th## July 2020 HAS NOT BEEN EXTENDED, BUT THE LATE FEE IS WAIVED OFF if filed on or
before 12th Sept & 15th Sept 2020 respectively.
11 Jul
Similarly, GSTR-3B of June 2020 is due by 22nd# July & 24th## July 2020 but can be filed on or before 23rd Sept
& 25th Sept 2020 respectively, without late fee.

*The due dates mentioned are subject to changes notified by the concerned department.
August 2020 GST Compliance Calendar

Date* Purpose Period Description

GSTR-1 Summary of outward supplies where

Apr-Jun 2020
3 Aug (Quarterly) the annual turnover is up to Rs 1.5 crore

GSTR-1 Summary of outward supplies where

Jun 2020
(Monthly) the annual turnover exceeds Rs 1.5
5 Aug crore

Summary of outward supplies

GSTR-1 Jul 2020
11 Aug (Monthly) where the annual turnover exceeds
Rs 1.5 crore

Summary of outward supplies, ITC

20 Aug GSTR-3B Jul 2020 claimed, and net tax payable for
taxpayers with turnover more than
Rs 5 crore in the last FY***

GSTR-7^ Mar’20 to Summary of Tax Deducted at Source

31 Aug (Monthly) Jul’20 (TDS) and deposited under GST laws

Mar’20 to Summary of Tax Collected at Source

GSTR-8^
(Monthly) Jul’20 (TCS) by e-commerce operators
under GST laws

GSTR-6^ Mar’20 to Details of ITC received and

(Monthly) Jul’20 distributed by an ISD

*The due dates mentioned are subject to changes notified by the concerned department.

^The due date was extended vide CGST notification no. 55/2020 dated 27th Jun 2020.

***If filed afterwards but before 30th September 2020, the maximum late fee charged shall be up to Rs 500 per return vide CGST notification
number 57/2020 dated 30th June 2020.
August 2020 GST Compliance Calendar

Date* Purpose Period Description

GSTR-5^ Feb’20 to Summary of outward taxable

31 Aug (Monthly) Jul’20 supplies and tax payable by the
non-resident taxable person

GSTR-5A^ Feb’20 to Summary of outward taxable

(Monthly) Jul’20 supplies and tax payable by OIDAR

ITC-04^ Jan-Mar 2020 Summary of goods sent

(Quarterly) to/received from a job-worker
and Apr-Jun
2020

RFD-11/LUT^ Letter of Undertaking to make

FY 2020-21
(Yearly) exports without payment of IGST
by the GST registered exporters

TRAN-01^ -- All pre-GST registered persons

who could not submit details of
the pre-GST tax credits for
transfer before earlier deadlines
due to technical issues on the GST
portal

For taxpayers with aggregate turnover of up to Rs 5 crore in PFY, the due date for GSTR-3B of July 2020 being
22nd# Aug 2020 & 24th## Aug 2020 HAS NOT BEEN EXTENDED, BUT THE LATE FEE IS WAIVED OFF if filed on
or before 27th Sept & 29th Sept 2020 respectively.

*The due dates mentioned are subject to changes notified by the concerned department.

^The due date was extended via CGST notification no. 55/2020 dated 27th Jun 2020.
September 2020 GST Compliance Calendar
Date* Purpose Period Description

GSTR-7 Summary of Tax Deducted at Source

10 Sept (Monthly) Aug 2020
(TDS) and deposited under GST laws

Summary of Tax Collected at Source

GSTR-8
Aug 2020 (TCS) and deposited by e-commerce
(Monthly)
operators under GST laws

GSTR-1 Summary of outward supplies where

Aug 2020
11 Sept (Monthly) the annual turnover exceeds Rs 1.5
crore

Summary of outward supplies, ITC

GSTR-3B
12 Sept May 2020 claimed, and net tax payable by
taxpayers with a turnover of up to Rs 5
crore in the last FY, registered in
category X states or UTs# without
interest or late fee**

GSTR-6 Details of ITC received and distributed

13 Sept (Monthly) Aug 2020
by ISD

Summary of outward supplies, ITC

GSTR-3B
15 Sept May 2020 claimed, and net tax payable by
taxpayers with a turnover of up to Rs 5
crore in the last FY, registered in
category Y states or UTs##without
interest or late fee**

*The due dates mentioned are subject to changes notified by the concerned department.

#Category X: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union
Territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

##Category Y:  Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland,
Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, the Union Territories of Jammu and Kashmir, Ladakh,
Chandigarh and New Delhi.

**Thereafter, a reduced interest rate at 9% p.a. will apply if taxpayer files on or before 30th Sept 2020. If not, then interest applies in a staggered
manner as given above plus interest at 18% p.a. will apply from the next day after 30th Sept 2020 up to the actual date of filing. A late fee will
apply from the due date until the actual date of filing, subject to a maximum late fee of Rs 500 per return (No late fee for Nil GSTR-3B), if filed
before 30th Sept 2020.
September 2020 GST Compliance Calendar
Date* Purpose Period Description

Summary of outward taxable supplies

20 Sept GSTR-5 Aug 2020 and tax payable by a non-resident
(Monthly)
taxable person

Summary of outward taxable

GSTR-5A Aug 2020 supplies and tax payable by OIDAR
(Monthly)

Summary of outward supplies, ITC

GSTR-3B Aug 2020 claimed, and net tax payable for
taxpayers with turnover more than
Rs 5 crore in the last FY

Summary of outward supplies, ITC

GSTR-3B Jun 2020 claimed, and net tax payable by
23 Sept
taxpayers with a turnover of up to Rs 5
crore in the last FY, registered in
category X states or UTs# without
interest or late fee**

Summary of outward supplies, ITC

GSTR-3B Jun 2020 claimed, and net tax payable by
25 Sept
taxpayers with a turnover of up to Rs 5
crore in the last FY, registered in
category Y states or UTs## without
interest or late fee**

*The due dates mentioned are subject to changes notified by the concerned department.

#Category X: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union
Territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

##Category Y:  Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland,
Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, the Union Territories of Jammu and Kashmir, Ladakh,
Chandigarh and New Delhi.

**Thereafter, a reduced interest rate at 9% p.a. will apply if taxpayer files on or before 30th Sept 2020. If not, then interest applies in a staggered
manner as given above plus interest at 18% p.a. will apply from the next day after 30th Sept 2020 up to the actual date of filing. A late fee will
apply from the due date until the actual date of filing, subject to a maximum late fee of Rs 500 per return (No late fee for Nil GSTR-3B), if filed
before 30th Sept 2020.
September 2020 GST Compliance Calendar

Date* Purpose Period Description

Summary of outward supplies, ITC
GSTR-3B Jul 2020 claimed, and net tax payable by
27 Sept
taxpayers with a turnover of up to Rs 5
crore in the last FY, registered in
category X states or UTs# without
interest or late fee**

Summary of outward supplies, ITC

GSTR-3B Jul 2020
29 Sept claimed, and net tax payable by
taxpayers with a turnover of up to Rs 5
crore in the last FY, registered in
category Y states or UTs## without
interest or late fee**

Transitional/pre-GST input tax credit

30 Sept TRAN-02 -- under GST, to be filed after filing
TRAN-01 by certain taxpayers^

11 Jul
*The due dates mentioned are subject to changes notified by the concerned department.

#Category X: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union Territories of Daman and
Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

##Category Y:  Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura,
Meghalaya, Assam, West Bengal, Jharkhand, Odisha, the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and New Delhi.

**Thereafter, a reduced interest rate at 9% p.a. will apply if taxpayer files on or before 30th Sept 2020. If not, then interest applies in a staggered manner as given above
plus interest at 18% p.a. will apply from the next day after 30th Sept 2020 up to the actual date of filing. A late fee will apply from the due date until the actual date of
filing, subject to a maximum late fee of Rs 500 per return (No late fee for Nil GSTR-3B), if filed before 30th Sept 2020.

^Stands extended vide CGST notification no. 55/2020 dated 27th June 2020 for taxpayers who faced technical difficulties on the GST portal, as notified via CGST
Notification no. 02/2020-CT dt. 1st January 2020 and CGST order no. 01/2020 dt. 7th February 2020. It covers taxpayers who do not possess invoice/documents pertaining
to the tax credit claimed from the pre-GST regime, on the closing stock as of 30th June 2017.
October 2020 GST Compliance Calendar

Date* Purpose Period Description

GSTR-3B Summary of outward supplies, ITC

Aug 2020^
1 Oct claimed, and net tax payable by
taxpayers with a turnover of up to Rs 5
crore in the last FY, registered in
category X states or UTs#

GSTR-3B Summary of outward supplies, ITC

Aug 2020^
3 Oct claimed, and net tax payable by
taxpayers with a turnover of up to Rs
5 crore in the last FY, registered in
category Y states or UTs##

GSTR-7 Summary of Tax Deducted at Source

Sept 2020
10 Oct (Monthly) (TDS) and deposited under GST laws

GSTR-8 Summary of Tax Collected at Source

Sept 2020
(Monthly) (TCS) and deposited by e-commerce
operators under GST laws

Summary of outward supplies where

GSTR-1 Sept 2020
11 Oct (Monthly) the annual turnover exceeds Rs 1.5
crore

The e-Invoicing system will be implemented from 1st October 2020 onwards as notified. 
*The due dates mentioned are subject to changes notified by the concerned department.

#Category X: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the
Union Territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

##Category Y:  Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh,
Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, the Union Territories of Jammu and
Kashmir, Ladakh, Chandigarh and New Delhi.

^The due date was extended via CGST notification no. 54/2020 dated 24th Jun 2020.
October 2020 GST Compliance Calendar

Date* Purpose Period Description

GSTR-6 Details of ITC received and distributed

13 Oct (Monthly) Sept 2020
by ISD

CMP-08 Jul-Sept 2020 Quarterly challan-cum-statement to be

18 Oct (Quarterly) furnished by composition dealers

Summary of outward taxable supplies

20 Oct GSTR-5 Sept 2020
and tax payable by a non-resident
(Monthly)
taxable person

GSTR-5A Sept 2020 Summary of outward taxable

(Monthly) supplies and tax payable by OIDAR

Summary of outward supplies, ITC

claimed, and net tax payable for
GSTR-3B Sept 2020
taxpayers with turnover more than
Rs 5 crore in the last FY

*The due dates mentioned are subject to changes notified by the concerned department.
.
October 2020 GST Compliance Calendar

Date* Purpose Period Description

Summary of outward supplies, ITC

GSTR-3B Sept 2020 claimed, and net tax payable by
22 Oct
taxpayers with a turnover of up to
Rs 5 crore in the last FY, registered
in category X states or UTs#

Summary of outward supplies, ITC

GSTR-3B Sept 2020
24 Oct claimed, and net tax payable by
taxpayers with a turnover of up to
Rs 5 crore in the last FY, registered
in category Y states or UTs##

*The due dates mentioned are subject to changes notified by the concerned department.

#Category X: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union
Territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

11 JulY:  Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland,
##Category
Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, the Union Territories of Jammu and Kashmir, Ladakh,
Chandigarh and New Delhi.
October 2020 GST Compliance Calendar

Date* Purpose Period Description

Summary of outward supplies

GSTR-1 Jul-Sept 2020
31 Oct (Quarterly)
where the annual turnover is up to
Rs 1.5 crore

GSTR-4^ FY 2019-20 Yearly return for composition scheme

(Yearly) dealer^^
25 Oct
GSTR-4^^ Jul 2017-Mar Quarterly return for composition
(Quarterly) 2019 dealers to be furnished for return
periods between July 2017 and March
2019 with low late fee or nil late fee^^

*The due dates mentioned are subject to changes notified by the concerned department.

^ The due date was extended via CGST notification no. 64/2020 dated 31st Aug 2020. Further, the late fee is waived for taxpayers in UT of Ladakh
if they file GSTR-4 for FY 2019-20 between 01-11-2020 to 31-12-2020.

^^ As11
perJul
Central Tax notification no. 67/2020 dated 21st September 2020, taxpayers under the composition scheme during FY 17-18 and FY 18-19
can still furnish their quarterly GSTR-4, missed out for any of the quarters falling in these financial years, between 22-09-2020 and 31-10-2020
along with a maximum late fee of Rs 500 per return. (nil return attracts no late fee)

***For FY 2018-19, GSTR-9 is made optional for taxpayers with an annual turnover of up to Rs 2 crore and GSTR-9C is waived off for taxpayers with
an annual turnover of up to Rs 5 crore. Note that for the taxpayers with annual turnover below Rs 2 crore, late fees will not be charged for filing
GSTR-9 and 9C for FY 2018-19 after the due date.
November 2020 GST Compliance Calendar

Date* Purpose Period Description

Summary of Tax Deducted at

GSTR-7
10 Nov (Monthly) October 2020 Source (TDS) and deposited under
GST laws

GSTR-8 October 2020 Summary of Tax Collected at Source

(Monthly) (TCS) and deposited by E-commerce
operators under GST laws
25 Oct

GSTR-1 October 2020 Summary of outward supplies where

11 Nov (Monthly) turnover exceeds Rs 1.5 crore

GSTR-6 Details of ITC received and distributed

13 Nov October 2020
(Monthly) by ISD

PF & ESI October 2020 Depositing contribution towards PF/ESI

15 Nov liability deposit

GSTR-5 October 2020 Summary of outward taxable supplies

(Monthly) & tax payable by a non-resident
taxable person

*The due dates mentioned are subject to changes notified by the concerned department.
November 2020 GST Compliance Calendar

Date* Purpose Period Description

Summary of outward taxable

GSTR-5A
20 Nov (Monthly)
October 2020 supplies and tax payable by OIDAR

GSTR-3B October 2020 Summary of outward supplies, ITC

(Monthly) claimed, and net tax payable for
taxpayers with turnover more than Rs
25 Oct 5 crore in the last FY

GSTR-3B October 2020 Summary of outward supplies, ITC

22 Nov claimed, and net tax payable by
taxpayers with a turnover of up to Rs 5
crore in the last FY, registered in
category X states or UTs#

GSTR-3B October 2020 Summary of outward supplies, ITC

24 Nov claimed, and net tax payable by
taxpayers with a turnover of up to Rs 5
crore in the last FY, registered in
category Y states or UTs##

ITC-04 Summary of goods sent

Jul-Sept 2020
30 Nov (Quarterly) to/received from a job-worker

*The due dates mentioned are subject to changes notified by the concerned department.

#Category X: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the
Union Territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

##Category Y: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland,
Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, the Union Territories of Jammu and Kashmir, Ladakh,
Chandigarh and New Delhi.
December 2020 GST Compliance Calendar

Date* Purpose Period Description

GSTR-7 November 2020 Summary of Tax Deducted at Source

10 Dec (Monthly) (TDS) and deposited under GST laws

GSTR-8 November 2020 Summary of Tax Collected at Source

(Monthly) (TCS) and deposited by E-commerce
operators under GST laws

GSTR-1 November 2020 Summary of outward supplies where

11 Dec (Monthly) turnover exceeds Rs 1.5 crore

GSTR-6 November 2020 Details of ITC received and distributed

13 Dec
(Monthly) by ISD

PF & ESI November 2020 Depositing contribution towards PF/ESI

15 Dec
liability deposit

GSTR-5 November 2020 Summary of outward taxable supplies

20 Dec (Monthly) & tax payable by a non-resident
taxable person

GSTR-5A November 2020 Summary of outward taxable supplies

(Monthly) and tax payable by OIDAR

GSTR-3B November 2020 Summary of outward supplies, ITC

claimed, and net tax payable by
taxpayers whose turnover exceeds
Rs 5 crore in PFY

*The due dates mentioned are subject to changes notified by the concerned department.
December 2020 GST Compliance Calendar

Date* Purpose Period Description

GSTR-3B November 2020 Summary of outward supplies, ITC

22 Dec claimed, and net tax payable by
taxpayers with a turnover of up to Rs 5
crore in the last FY, registered in
category X states or UTs#

GSTR-3B November 2020 Summary of outward supplies, ITC

24 Dec claimed, and net tax payable by
taxpayers with a turnover of up to Rs 5
crore in the last FY, registered in
category Y states or UTs##

GSTR-9/9A FY 2018-19 Annual GST returns for all

31 Dec
regular/Composition taxpayers**

GSTR-9C FY 2018-19 Certified Reconciliation Statement^

*The due dates mentioned are subject to changes notified by the concerned department.

**The annual return in Form GSTR-9/9A for FY 2018-19 has been made optional for small taxpayers whose aggregate turnover is less
than Rs.2 crores.

^GSTR-9C is waived off for taxpayers with an aggregate annual turnover of up to Rs 5 crore for FY 2018-19.

#Category X: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh,
the Union Territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

##Category Y: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh,
Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, the Union Territories of Jammu and
Kashmir, Ladakh, Chandigarh and New Delhi.
January 2021 GST Compliance Calendar

IMPORTANT NOTES:
Small taxpayers i.e. taxpayers with turnover up to Rs.5 crore in the previous financial year, can opt
for quarterly filing of GSTR-3B from 1st January 2021 under the Quarterly Return Filing and Monthly
Payment of Taxes (QRMP) scheme. Payment of tax will need to be done on a monthly basis in Form
PMT-06.
There is a new optional facility introduced for small taxpayers under the QRMP scheme called the
Invoice Furnishing Facility (IFF). Quarterly GSTR-1 filers can choose to upload their invoices each
month in the IFF, for the first two months of the quarter. The invoices relating to the last month of
the quarter are to be uploaded in the GSTR-1 return.
Filing of GSTR-9/9A for small taxpayers with turnover up to Rs.2 crore has been made optional for
FY 2019-20.
January 2021 GST Compliance Calendar

Date* Purpose Period Description

GSTR-7 December 2020 Summary of Tax Deducted at Source

10 Jan (Monthly) (TDS) and deposited under GST laws

GSTR-8 December 2020 Summary of Tax Collected at Source

(Monthly) (TCS) and deposited by E-commerce
operators under GST laws

GSTR-1 December 2020 Summary of outward supplies where

11 Jan turnover exceeds Rs 1.5 crore
(Monthly)

13 Jan GSTR-1 Oct-Dec 2020 Summary of outward supplies where

(Quarterly) turnover is up to Rs 1.5 crore

GSTR-6 December 2020 Details of ITC received and distributed

(Monthly) by ISD

15 Jan PF & ESI

December 2020 Depositing contribution towards PF/ESI
liability deposit

CMP-08** Oct-Dec 2020 Quarterly challan-cum-statement to

18 Jan be furnished by composition dealers

20 Jan GSTR-5 December 2020 Summary of outward taxable supplies

(Monthly) & tax payable by a non-resident
taxable person

*The due dates mentioned are subject to changes notified by the concerned department.
January 2021 GST Compliance Calendar

Date* Purpose Period Description

GSTR-5A December 2020 Summary of outward taxable supplies

20 Jan (Monthly) and tax payable by OIDAR

GSTR-3B Summary of outward supplies, ITC

(Monthly) December 2020
claimed, and net tax payable for
taxpayers with turnover more than Rs
5 crore in the last FY

GSTR-3B December 2020 Summary of outward supplies, ITC

22 Jan claimed, and net tax payable by
(Monthly)
taxpayers with a turnover of up to Rs 5
crore in the last FY, registered in
category X states or UTs#

24 Jan GSTR-3B December 2020 Summary of outward supplies, ITC

(Monthly) claimed, and net tax payable by
taxpayers with a turnover of up to Rs 5
crore in the last FY, registered in
category Y states or UTs##

25 Jan ITC-04 Oct - Dec 2020 Summary of goods sent to/received

(Quarterly) from a job-worker

*The due dates mentioned are subject to changes notified by the concerned department.

#Category X: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh,
the Union Territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

##Category Y: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh,
Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, the Union Territories of Jammu and
Kashmir, Ladakh, Chandigarh and New Delhi.
February 2021 GST Compliance Calendar

Date* Purpose Period Description

GSTR-7 January 2021 Summary of Tax Deducted at Source

10 Feb (Monthly) (TDS) and deposited under GST laws

GSTR-8 January 2021 Summary of Tax Collected at Source (TCS)

(Monthly) and deposited by E-commerce operators
under GST laws

Summary of outward supplies where

GSTR-1 January 2021
11 Feb turnover exceeds Rs.5 crore or have not
(Monthly)
chosen the QRMP scheme for the quarter
of Jan-Mar 2021

13 Feb GSTR-6 January 2021 Details of ITC received and distributed

(Monthly) by ISD

Uploading of outward supplies affected

B2B Outward January 2021 during the first month of the quarter by
Supplies
quarterly return filers opting for Invoice
Furnishing Facility (IFF)** under the QRMP
scheme

PF & ESI January 2021 Depositing contribution towards PF/ESI

15 Feb liability deposit

GSTR-5 January 2021 Summary of outward taxable supplies

20 Feb (Monthly) & tax payable by a non-resident
taxable person

GSTR-5A January 2021 Summary of outward taxable supplies

(Monthly) and tax payable by OIDAR

*The due dates mentioned are subject to changes notified by the concerned department.
February 2021 GST Compliance Calendar

Date* Purpose Period Description

Summary of outward supplies, ITC

GSTR-3B January 2021 claimed, and net tax payable for
20 Feb (Monthly)
taxpayers with turnover more than Rs 5
crore in the last FY or have not chosen
the QRMP scheme for the quarter of
Jan-Mar 2021

25 Feb PMT-06 January 2021 Challan for depositing GST by

taxpayers who have opted for the
quarterly filing of GSTR-3B under QRMP
scheme

*The due dates mentioned are subject to changes notified by the concerned department.

**The Invoice Furnishing Facility (IFF) is a facility under the QRMP scheme for small taxpayers, who can choose to upload their B2B
outward supply invoices each month, for the first two months of the quarter. The invoices relating to the last month of the quarter
are to be uploaded in the GSTR-1 return
March 2021 GST Compliance Calendar

Date* Purpose Period Description

GSTR-7 February 2021 Summary of Tax Deducted at Source

10 Mar (Monthly) (TDS) and deposited under GST laws

GSTR-8 February 2021 Summary of Tax Collected at Source (TCS)

(Monthly) and deposited by E-commerce operators
under GST laws

GSTR-1 February 2021 Summary of outward supplies where

11 Mar turnover exceeds Rs.5 crore or have not
(Monthly)
chosen the QRMP scheme for the quarter
of Jan-Mar 2021

13 Mar GSTR-6 February 2021 Details of ITC received and distributed

(Monthly) by ISD

B2B Outward February 2021 Uploading of outward supplies affected

Supplies during the second month of the quarter
by quarterly return filers opting for
Invoice Furnishing Facility (IFF)** under
the QRMP scheme

PF & ESI February 2021 Depositing contribution towards PF/ESI

15 Mar liability deposit

GSTR-5 February 2021 Summary of outward taxable supplies

20 Mar (Monthly) & tax payable by a non-resident
taxable person

GSTR-5A February 2021 Summary of outward taxable supplies

(Monthly) and tax payable by OIDAR

*The due dates mentioned are subject to changes notified by the concerned department.
March 2021 GST Compliance Calendar

Date* Purpose Period Description

GSTR-3B February 2021 Summary of outward supplies, ITC

20 Mar (Monthly) claimed, and net tax payable for
taxpayers with turnover more than
Rs.5 crore in the last FY or have not
chosen the QRMP scheme for the
quarter of Jan-Mar 2021

Challan for depositing GST by

25 Mar PMT-06 February 2021
taxpayers who have opted for the
quarterly filing of GSTR-3B under QRMP
scheme

RFD-11
31 Mar (LUT)
FY 2021-22 Th due date for LUT renewal for FY
2021-22

CMP-02 FY 2021-22 The due date for taxpayers to opt for

the composition scheme for the
upcoming FY

GSTR-9/9A FY 2019-20 Annual GST returns for all

regular/Composition taxpayers^

GSTR-9C FY 2019-20 Certified Reconciliation Statement to

be furnished by taxpayers with annual
turnover over Rs.5 crore for FY 2019-20

*The due dates mentioned are subject to changes notified by the concerned department.

**The Invoice Furnishing Facility (IFF) is a facility under the QRMP scheme for small taxpayers, who can choose to upload their B2B
outward supply invoices each month, for the first two months of the quarter. The invoices relating to the last month of the quarter
are to be uploaded in the GSTR-1 return

^ The annual return in Form GSTR-9/9A for FY 2019-20 has been made optional for small taxpayers whose aggregate turnover is less
than Rs.2 crores.