GST return due dates for the year 2021 and GST return filing last date extended by CBIC. GST full form is Goods and Services Tax. GST registration is not compulsory for every Businessman and Service Providers. However, if you have registered under GST regime then, you are required to file GST return within due date.
Non-compliance and delay for filing GST return will result in penalties and affect your compliance rating and you will not get your GST refunds in time. Did you know? Filing of GST return is mandatory irrespective of business activity, sales, or profitability during the return filing period.
Sometimes, the Central Board of Indirect Taxes and Customs (erstwhile Central Board of Excise & Customs) extends GST return filing due dates. In this article, you will find GST return las date as per GST law and actual extended due dates by CBIC for different types of GST returns.
Goods and Services Tax Network (GSTN) released GST statistics as on 2nd March, 2021.
- Registered Taxpayer: 1.26 Cr.
- Total Return Filed: 62.64 Cr.
- Number of Payment Transactions: 17.81 Cr.
- Total Invoice Upload: 1158 Cr.
- Payment through the portal (excluding IGST on imports): 21.35 Lakh Cr.
- E-way bill: 173 Cr.
- Highest Returns Transactions in a day: 23.86 Lakh
- Highest Payment Transactions in a day: 9.55 Lakh
Monthly/ Quarterly GST Return Due Dates – 2021
GST Compliance Calendar
Following table shows actual due dates and extended due dates for different types of GST return filing online for the month of March 2021.
|GST Return||Description||Period||Revised Due Dates|
|GSTR-7||Details of TDS deducted, amount of TDS paid and payable and any refund of TDS claimed||February, 2021||10-March-2021|
|GSTR-8||Details of Tax collected at Source||February, 2021||10-March-2021|
|GSTR-1||Monthly details of outward supplies
(Aggregate Turnover greater than 1.5 Crores and up to 5 Crores)
|GSTR-6||Input Service Distributor||February, 2021||13-March-2021|
|GSTR-2B||Auto-drafted Input Tax Credit Statement||February, 2021||14-March-2021|
|GSTR-5||Monthly details of outward taxable supplies and tax payable by Non Resident Taxable person||February, 2021||20-March-2021|
|GSTR-5A||Monthly details of outward taxable supplies and tax payable by OIDAR||February, 2021||20-March-2021|
|GSTR-3B||Aggregate Annual Turnover above ₹5 Crores in preceding FY||February, 2021||20-March-2021|
|Group-A States: Aggregate Annual Turnover up to ₹5 Crores in preceding FY||February, 2021||22-March-2021|
|Group-B States: Aggregate Annual Turnover up to ₹5 Crores||February, 2021||24-March-2021|
|GST-PMT-06||Challan for deposit of GST||February, 2021||25-March-2021|
|GSTR-9||Annual Return||FY 2019-20||31-March-2021|
|GSTR-9C||Reconciliation Statement||FY 2019-20||31-March-2021|