Tamil Monthly Calendar 2018 Download

GST calendar helps every registered business and professionals to be ready for compliance well in advance. GST Dates are crucial for every taxpayer to file the GST returns and prescribed forms under the GST law to avoid incurring any interest or late fee.

The CBIC continues to extend the GST Dates of various returns and forms under GST. Accordingly, our handy GST calendar can remind you when to pay tax and file your GST returns.

Use ClearTax GST software provides a filing dashboard feature to track the filing status of GST returns across GSTINs for a business and even across clients for a tax professional.

Download ClearTax PRO App, available on Google Playstore, to help you track all the tax deadlines and get auto-alerts on GST Dates.

Annual GST Calendar 2021-22

Annual GST Calendar 2020-21

Overview of the GST Returns Filing Structure

Regular taxpayers

The GST returns in forms GSTR-1 and GSTR-3B are to be filed by businesses and professionals registered under GST every month if their annual aggregate turnover during the financial year exceeds Rs.5 crore (Was Rs.1.5 crore up to December 2020). On the other hand, the rest of the taxpayers had an option to choose a quarterly GSTR-1 filing while continuing to file GSTR-3B monthly, until December 2020.

From the quarter of 1st January 2021, the taxpayers having annual turnover up to Rs.5 crore may opt for the QRMP scheme, under which they can file both GSTR-1 and GSTR-3B once in a quarter while continuing making monthly estimated payment of taxes. An Invoice Furnishing Facility (IFF) has also been made available for quarterly filers of GSTR-1 to upload documents of their B2B outward supplies. In between, auto-drafted returns such as GSTR-2A and GSTR-2B will help taxpayers to claim their eligible input tax credit in their GSTR-3B.

Composition taxable persons

A person registered under the composition scheme must pay tax once in a quarter in form CMP-08 giving basic details while he must file a new version of GSTR-4 every year by 30th April for FY 2019-20 onwards. Till FY 2018-19, a taxpayer registered under composition scheme had to file a quarterly return in form GTSR-4 and an annual return in form GSTR-9A.

Returns for specific transactions/persons

Special transactions under GST have been defined with specific GST returns such as GSTR-5, GSTR-5A, GSTR-6, GSTR-7 and GSTR-8. For more information about GST returns, read our article on 'GST Returns'.

Latest News on GST Returns Due Date Extensions

The following section provides updates on the latest news and notifications for due date extensions on various GST returns and forms:

Update as on 24th Sept 2021

With effect from 1st October 2021, the frequency of filing the ITC-04 form has been revised through the Central Tax notification number 35/2021 dated 24th September 2021, as follows-

(1) Those with AATO more than Rs.5 crore – Half-yearly from April-September- due on 25th October and October-March due on 25th April.

(2) Those with AATO up to Rs.5 crore – Yearly from FY 2021-22 due on 25th April.

Update as on 1st May 2021

The following are the due date extensions and interest/late fee waiver for some GST returns and forms:
- The interest and late fee charged for late filing of GSTR-3B have been relaxed as follows: Turnover is more than Rs.5 crore in the preceding financial year and GSTR-3B is filed on a monthly basis, interest and late fee are relaxed/waived off for April and May 2021 (Due date: 20th May or 20th June) as follows. Interest reduced to 9% for filing on or before 5th May (4th June), but charged at 18% thereafter. No late fee up to 5th May (4th June)
- Turnover is up to Rs.5 crore in the preceding financial year and GSTR-3B is filed on a monthly basis, interest and late fee are relaxed/waived off for April and May 2021 (Due date: 20th May or 20th June) as follows. No interest for filing on or before 5th May (4th June), interest reduced to 9% for filing between 6th May (5th June) and 20th May (19th June), but charged at 18% thereafter. No late fee up to 20th May (19th June)
- Turnover is up to Rs.5 crore in the preceding financial year and GSTR-3B is filed on a quarterly basis, interest and late fee are relaxed/waived off for Jan-Mar 2021 (Due date: 22nd/24th April) as follows. No interest for filing on or before 7th May (9th May), interest reduced to 9% between 8th May (10th May) and 21st May (23rd May), but charged at 18% thereafter. No late fee up to 21st May (23rd May)
The due date to file GSTR-1 for April 2021 is extended from 11th May 2021 to 26th May 2021. On the other hand, The time limit to furnish B2B supplies on the IFF (optional facility), for April 2021 has been extended from 13th May to 28th May 2021.
The time limit to file ITC-03 by newly opted composition taxable persons for FY 2021-22 is extended up to 31st May 2021.
Regarding composition taxable persons, the due date to file GSTR-4 for FY 2020-21 was extended from 30th April 2021 to 31st May 2021. Also, form CMP-08 that was due by 18th April 2021 for January-March 2021 has been given a relaxation in the interest charges. No interest for filing on or before 8th May, interest reduced to 9% between 9th May and 23rd May, but charged at 18% thereafter.
The due date to furnish GSTR-6, 7 and 8 for April 2021 has been extended up to 31st May 2021.
The due dates to furnish GSTR-5 and 5A for March 2021 and April 2021 have been extended up to 31st May 2021.
ITC-04 for the quarter January-March 2021 is extended from 25th April 2021 up to 31st May 2021.

Update as on 28th February 2021

The due date to file GSTR-9 & GSTR-9C for the FY 2019-20 has been further extended up to 31st March 2021.

Update as on 30th December 2020

The due date of GSTR-9 & GSTR-9C for FY 2019-20 has been extended up to 28th February 2021.

Update as on 10th November 2020

(1) The due date to file ITC-04 for the period July-September 2020 is extended till 30th November 2020.

(2) The due date for GSTR-1 for the periods October 2020 to March 2021 have been notified as follows:

Quarterly return filers:

October 2020 to December 2020: 13th January 2020
January 2020 to March 2021: 13th April 2021

Monthly return filer:

Month	Due Date
October 2020	11th November 2020
November 2020	11th December 2020
December 2020	11th January 2021
January 2020	11th February 2021
February 2020	11th March 2021
March 2020	11th April 2021

(3) The due dates for paying GST and filing GSTR-3B have been notified for the months October 2020 till March 2021 as follows:

Edit
Annual Turnover in Previous Financial Year	GST Registration in States and Union Territories	New Due Dates
More than or equal to Rs 5 crore	All	20th of the succeeding month
Less than Rs 5 crore	Chhattisgarh, Madhya Pradesh, Gujarat, Dadra and Nagar Haveli and Daman and Diu, Maharashtra, Karnataka, Goa, Lakshadweep, Kerala, Tamil Nadu, Puducherry, Andaman and Nicobar Islands, Telangana and Andhra Pradesh	22nd of the succeeding month*
Less than Rs 5 crore	Jammu and Kashmir, Ladakh, Himachal Pradesh, Punjab, Chandigarh, Uttarakhand, Haryana, Delhi, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha	24th of the succeeding month*

*Those opting for the QRMP scheme must file by 22nd or 24th of the month succeeding the quarter. Further, tax payments shall be done every month in PMT-06 by 25th of next month for the first two months of the quarter.

Update as 28th October 2020

The due date to file GSTR-9 & GSTR-9C for the FY 2018-19 has been extended up to 31st December 2020.

Update as on 15th October 2020

The CBIC has notified that the filing of GSTR-9 will be made optional for small taxpayers (i.e. taxpayers with turnover up to Rs.2 crore) for FY 2019-20.

Update as on 30th September 2020

The due date to file GSTR-9 & GSTR-9C for the FY 2018-19 has been extended up to 31st October 2020.

31st August 2020

The due date for filing GSTR-4 for FY 2019-20 is further extended up to 31st October 2020.

GST Dates in October 2021

Here is the GST calendar for October 2021 at a glance

Edit
*Due date	Purpose	Period	Description
10th October	GSTR-7 (Monthly)	September'21	Summary of Tax Deducted at Source (TDS) and deposited under GST laws
10th October	GSTR-8 (Monthly)	September'21	Summary of Tax Collected at Source (TCS) and deposited by e-commerce operators under GST laws
11th October	GSTR-1^ (Monthly)	September'21	Summary of outward supplies where turnover exceeds Rs.5 crore or have not chosen the QRMP scheme for the quarter of Jul-Sept'21^^
13th October	GSTR-1^ (Quarterly)	Jul-Sept'21	Summary of outward supplies^^ by taxpayers who have opted for the QRMP scheme**
13th October	GSTR-6 (Monthly)	September'21	Details of ITC received and distributed by an ISD
18th October	CMP-08 (Quarterly)	Jul-Sept'21	Quarterly challan-cum-statement to be furnished by composition taxpayers
20th October	GSTR-5 (Monthly)	September'21	Summary of outward taxable supplies and tax payable by a non-resident taxable person
	GSTR-5A (Monthly)	September'21	Summary of outward taxable supplies and tax payable by a person supplying OIDAR services
	GSTR-3B^ (Monthly)	September'21	Summary of outward supplies, ITC 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 Jul-Sept'21^^
22nd October	GSTR-3B^ (Quarterly)	Jul-Sept'21	Summary of outward supplies^^, ITC claimed, and net tax payable by taxpayers who have opted for the QRMP scheme and registered in category X states or UTs#
24th October	GSTR-3B^ (Quarterly)	Jul-Sept'21	Summary of outward supplies^^, ITC claimed, and net tax payable by taxpayers who have opted for the QRMP scheme and are registered in category Y states or UTs##
25th October	ITC-04 (Quarterly)	Jul-Sept'21	Summary of goods sent to/received from a job-worker
The due dates mentioned are subject to changes notified by the concerned department. *If the taxpayer opted for the Invoice Furnishing Facility (IFF) and uploaded B2B invoices for July 2021 and August 2021, then uploading B2B invoices for Sept 2021 and B2C invoices for the entire quarter in GSTR-1 is sufficient. Otherwise, the taxpayer has to upload all the B2B and B2C invoices for the July-Sept'21 quarterly GSTR-1. #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 CBIC is yet to notify the due dates of GSTR-1 and GSTR-3B for the tax periods June 2021 onwards. ^^ It is also the due date to claim ITC on purchase invoices belonging to FY 2020-21 if missed in the earlier return periods in GSTR-3B. Further, it is the due date to report any invoices or debit or credit notes pertaining to FY 2020-21 in GSTR-1 or make amendments to them.

GST Returns Due Dates till Mar 2022

The due dates for filing GST returns can be extended by issuing orders or notifications. Here, we have got for you the list of upcoming GST returns due dates you must not miss!

Below is the GST Calendar for Every Return

GSTR-1

Quarterly Filing

(Annual turnover up to Rs.5 crore can opt for quarterly filing**)

Quarter	Due date
Jul-Sept 2021	13th Oct 2021*
Oct-Dec 2021	13th Jan 2022*
Jan-Mar 2022	13th Apr 2022*

*The due dates from April-June 2021 tax periods onwards for GSTR-1(quarterly) are yet to be notified by the CBIC, as on 12th October 2021.

**Such taxpayers can also make use of IFF to upload B2B invoices or documents every month, if they opt into the QRMP scheme, If not, then they must file returns on a monthly basis.

Monthly Filing

(Annual turnover of more than Rs.5 crore must file monthly or not opted into the QRMP scheme, wherever eligible)

Month	Due Date
September 2021	11th October 2021*
October 2021	11th November 2021*
November 2021	11th December 2021*
December 2021	11th January 2022*
January 2022	11th February 2022*
February 2022	11th March 2022*
March 2022	11th April 2022*

*The due date from the June 2021 tax period for GSTR-1 and GSTR-3B is yet to be notified by the CBIC, as on 12th October 2021.

GSTR-2 and GSTR-3

The filing of these forms is currently suspended.

GSTR-3B

GSTR-3B is a summary return to be filed by all taxpayers except those registered under the composition scheme, every month. However, from 1st January 2021, there is also a quarterly filing option provided to taxpayers with an annual aggregate turnover of up to Rs.5 crore, opting for the QRMP scheme.

From September 2021 to March 2022

Aggregate turnover exceeding Rs.5 crore in the previous financial year

Month	Due Date
September 2021	20th October 2021*
October 2021	20th November 2021*
November 2021	20th December 2021*
December 2021	20th January 2022*
January 2022	20th February 2022*
February 2022	20th March 2022*
March 2022	20th April 2022*

*The due dates from June 2021 tax periods for GSTR-1 and GSTR-3B are yet to be notified by the CBIC, as on 12th October 2021.

Aggregate turnover up to Rs.5 crore in the previous financial year

(1) Not opting for the QRMP scheme

Month	Due Date
September 2021	20th October 2021*
October 2021	20th November 2021*
November 2021	20th December 2021*
December 2021	20th January 2022*
January 2022	20th February 2022*
February 2022	20th March 2022*
March 2022	20th April 2022*

*The due dates from June 2021 tax periods for GSTR-1 and GSTR-3B are yet to be notified by the CBIC, as on 12th October 2021.

(2) Opting for the QRMP scheme

Quarter	Due date
Jul-Sept 2021*	For category X states/UT:22nd Oct 2021^ For category Y states/UT:24th Oct 2021^
Oct-Dec 2021*	For category X states/UT:22nd Jan 2022^ For category Y states/UT:24th Jan 2022^
Jan-Mar 2022*	For category X states/UT:22nd Apr 2022^ For category Y states/UT:24th Apr 2022^

*The due dates from April-June 2021 tax periods for GSTR-1 and GSTR-3B are yet to be notified by the CBIC, as on 12th Oct 2021.

CMP-08

Period (Quarterly)	Due date
Jul-Sept 2021	18th Oct 2021
Oct-Dec 2021	18th January 2022
Jan-Mar 2022	18th April 2022

GSTR-4

Due date to file GSTR-4 return for FY 2020-21 is notified as 31st July 2021^.

Due date to file GSTR-4 return for the FY 2019-20 was further extended to 31st October 2020 from 31st August 2020.

^The due date to file GSTR-4 for FY 2020-21 was extended from 31st May 2021 to 31st July 2021 via CGST notification 25/2021 dated 1st June 2021.

GSTR-5

Summary of outward taxable supplies and tax payable by the non-resident taxable persons:

Period (Monthly)	Due Date
September 2021	20th October 2021
October 2021	20th November 2021
November 2021	20th December 2021
December 2021	20th January 2022
January 2022	20th February 2022
February 2022	20th March 2022
March 2022	20th April 2022

GSTR-5A

Summary of outward taxable supplies and tax payable by Online Information and Database Access or Retrieval Services (OIDAR) provider:

Period (Monthly)	Due Date
September 2021	20th October 2021
October 2021	20th November 2021
November 2021	20th December 2021
December 2021	20th January 2022
January 2022	20th February 2022
February 2022	20th March 2022
March 2022	20th April 2022

GSTR-6

Details of Input Tax Credit (ITC) received and distributed by an Input Service Distributor (ISD):

Period (Monthly)	Due Date
January 2021	13th February 2021
February 2021	13th March 2021
March 2021	13th April 2021
April 2021	30th June 2021^
May 2021	30th June 2021^
June 2021	13th July 2021
July 2021	13th August 2021
August 2021	13th September 2021
September 2021	13th October 2021

GSTR-7

Summary of Tax Deducted at Source (TDS) and deposited under GST laws:

Period (Monthly)	Due Date
January 2021	10th February 2021
February 2021	10th March 2021
March 2021	10th April 2021
April 2021	30th June 2021^
May 2021	30th June 2021^
June 2021	10th July 2021
July 2021	10th August 2021
August 2021	10th September 2021
September 2021	10th October 2021

^The due date to furnish GSTR-7 for April 2021 and May 2021 has been extended up to 30th June 2021 via CGST notification no. 24/2021 dated 1st June 2021.

GSTR-8

Summary of Tax Collected at Source (TCS) by e-commerce operators under GST laws:

Period (Monthly)	Due Date
January 2021	10th February 2021
February 2021	10th March 2021
March 2021	10th April 2021
April 2021	30th June 2021^
May 2021	30th June 2021^
June 2021	10th July 2021
July 2021	10th August 2021
August 2021	10th September 2021
September 2021	10th October 2021

^The due date to furnish GSTR-8 for April 2021 and May 2021 has been extended up to 30th June 2021 via CGST notification no. 24/2021 dated 1st June 2021.

GST Dates of Few Popular Forms

ITC-04

Form to be filed by a manufacturer to report the summary of goods sent to or received from a job-worker.

(1) For taxpayers with an annual aggregate turnover of more than Rs.5 crore-

Period	Due Date
Jan-Mar 2021 (Quarterly)	30th June 2021^
Apr-Jun 2021 (Quarterly)	25th July 2021
Jul-Sept 2021 (Quarterly)	25th Oct 2021
Oct 2021-Mar 2022 (Half-yearly)**	25th April 2022

(2) For taxpayers with an annual aggregate turnover of up to Rs.5 crore-

Period	Due Date
Jan-Mar 2021 (Quarterly)	30th June 2021^
Apr-Jun 2021 (Quarterly)	25th July 2021
Jul-Sept 2021 (Quarterly)	25th Oct 2021
Apr 2021-Mar 2022 (Yearly)**	25th April 2022

^ITC-04 for the quarter January-March 2021 is extended from 31st May 2021 up to 30th June 2021 via CGST Notification no. 26/2021 dated 1st June 2021.

**With effect from 1st October 2021, the Central Tax Notification number 35/2021 dated 24th September 2021 notified that ITC-04 can be filed half-yearly for taxpayers with AATO more than Rs.5 crore and yearly for taxpayers with AATO up to Rs.5 crore.

CMP-02

It is a form to opt into the composition scheme under section 10 of the CGST Act and the CGST (Rate) notification no. 2/2019 dated 7th March 2019. It must be filed at the beginning of every financial year by 31st of March.

The due date to file CMP-02 for FY 2021-22 is 31st March 2021.

The due date to file CMP-02 for the FY 2020-21 had been extended to 30th June 2020.

ITC-03

A form for ITC reversal pertaining to previous years, in the case where a person freshly opts for composition scheme for a financial year. Alternatively, it is used when the item being sold on which ITC was availed becomes exempt even before utilising the ITC. It must be filed within 60 days from the date of filing CMP-02 in the former case.

The due date to file ITC-03 for FY 2021-22 is 30th June 2021^.

The due date to file ITC-03 for the FY 2020-21 had been extended to 31st July 2020.

^The time limit to file ITC-03 by newly opted composition taxable persons for FY 2021-22 is extended from 31st May 2021 up to 30th June 2021.

CMP-03

A taxpayer has to intimate the government about the stock held by them on the day of opting into the composition scheme for the first time. It must be filed within 90 days from the day of filing CMP-02.

TRAN-01

All pre-GST registered persons can transfer the pre-GST input tax credits under the central excise and service tax laws into the GST regime by filing the Form TRAN-01.

A further time limit till 31st August 2020 was granted to those who could not submit details of the pre-GST tax credits for transfer before earlier deadlines due to technical issues on the GST portal.

TRAN-02

It refers to the transitional/pre-GST input tax credit under GST, that needs to be filed after filing TRAN-01. 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.

The due date to file TRAN-02 is within one month from the date of filing TRAN-01^.

^Stands extended to 30th September 2020 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 7th February 2020.

RFD-11 (LUT)

Letter of Undertaking in form RFD-11 must be filed to make exports without payment of IGST by the GST registered exporters for every financial year. It must be filed at the beginning of every financial year by 31st of March and the reference number must be quoted in the export document each time a transaction is effected.

The due date to file RFD-11 (LUT) for FY 2021-22 is 31st March 2021.

The due date to submit RFD-11 (LUT) had been extended to 31st August 2020.

GST Due date Extensions notified in first wave of COVID-19 pandemic

13th July 2020

The due date for filing GSTR-4 for FY 2019-20 is extended up to 31st August 2020.

30th June 2020

The CBIC has reduced the maximum cap on late fees to Rs 500 per return for the late filing of GSTR-3B returns for the period February 2020 to July 2020. With this update, GSTR-3B deadline chart looks as follows:

Edit
Annual Turnover in the Previous FY	Period	Due date	Last date without late fee or interest, as applicable
More than Rs.5 crore	Feb 2020	20th Mar 2020	24th Jun 2020*
	Mar 2020	20th Apr 2020
	Apr 2020	20th May 2020
	May 2020	27th Jun 2020^^	27th Jun 2020@
	Jun 2020	20th Jul 2020	20th Jul 2020@
	Jul 2020	20th Aug 2020	20th Aug 2020@
	Aug 2020	20th Sept 2020	20th Sept 2020
Up to Rs. 5 crore in category A# States/UTs	Feb 2020	22nd Mar 2020	30th Jun 2020^
	Mar 2020	22nd Apr 2020	3rd Jul 2020^
	Apr 2020	22nd May 2020	6th Jul 2020^
	May 2020	12th Jul 2020	12th Sept 2020^
	Jun 2020	22nd Jul 2020	23rd Sept 2020^
	Jul 2020	22nd Aug 2020	27th Sept 2020^
	Aug 2020	1st Oct 2020**	1st Oct 2020
Up to Rs. 5 crore in category B## States/UTs	Feb 2020	24th Mar 2020	30th Jun 2020^
	Mar 2020	24th Apr 2020	5th July 2020^
	Apr 2020	24th May 2020	9th July 2020^
	May 2020	14th Jul 2020	15th Sept 2020^
	Jun 2020	24th Jul 2020	25th Sept 2020^
	Jul 2020	24th Aug 2020	29th Sept 2020^
	Aug 2020	3rd Oct 2020**	3rd Oct 2020

#Category A: 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 B: 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 Delhi.

*No interest charged if 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 of Rs 500 per return shall be charged vide CGST notification number 57/2020 dated 30th June 2020.

^^The due date was extended via CGST notification no. 36/2020 dated 3rd Apr 2020.

^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.

**The due date was extended via CGST notification no. 54/2020 dated 24th Jun 2020.

Update as on 27th June 2020

The deadline to file GSTR-5 and GSTR-5A has been extended to 31st August 2020 for the months from February 2020 to July 2020. Similarly, the deadline to file GSTR-6, 7 and 8 has been extended to 31st August 2020 for the months from March 2020 to July 2020.

ITC-04 for January-March 2020 and April-June 2020 can be filed on or before 31st August 2020 to avoid late fee. RFD-11 (LUT) for FY 2020-21 and TRAN-01 by only those who faced technical glitch on the GST portal can also be filed on or before 31st August 2020.

24th June 2020

The CBIC has waived/reduced late fees for the late filing of GSTR-3B returns for the period July 2017 to January 2020, as follows-

a) If GST liability is Nil, and the GSTR-3B return is filed between 1st July, 2020 and 30th September, 2020, then the amount of late fees stands waived.

b) If the GST liability is not Nil, and the GSTR-3B return is filed between 1st July, 2020 and 30th September, 2020, then the amount of late fees stand waived in excess of Rs.250* under the CGST Act.

*Rs.500 will be the total amount payable, Rs.250 under CGST and Rs.250 under SGST.

5th May 2020

The due date for filing GSTR-9 (Annual Return) and GSTR-9C (Reconciliation Statement) for FY 2018-19 is extended to 30th September 2020.
The extended due dates for filing GSTR-3B for the taxpayers registered in the UT of Jammu and Kashmir and the UT of Ladakh is as follows:

State/UT	Month	Due Date
UT of Jammu and Kashmir	November 2019-February 2020	24th March 2020
UT of Ladakh	November 2019-December 2019	24th March 2020
UT of Ladakh	January 2020-March 2020	20th May 2020

3rd April 2020

The due date for filing GSTR-9 (Annual Return) and GSTR-9C (Reconciliation Statement) for FY 2018-19 is extended to 30th June 2020.
For businesses with an annual turnover of less than Rs 5 crore, filing of GSTR-9C for FY 2018-19 is waived off.
The new GST return system will be implemented from October 2020. The present return filing system (GSTR-1, 2A and 3B) will continue until September 2020.
The GSTR-1 for 2019-20 is waived off for certain taxpayers who could not opt for the special composition scheme (notification No. 2/2019-Central Tax (Rate) dated 7th March 2019) by filing Form CMP-02.
The due date of Form GSTR-3B for July 2019 to January 2020 is extended till 24th March 2020 for taxpayers with a principal place of business in the Union Territory of Ladakh. Also, a similar extension is recommended for Form GSTR-1 and Form GSTR-7.

23rd March 2020

GSTR-1 and GSTR-3B have been notified for the months April 2020 till September 2020.

3rd February 2020

The filing of return in GSTR-3B for the return periods January 2020, February 2020 and March 2020 is now notified in a staggered manner only for those with last year's annual turnover up to Rs 5 crore, as follows:

22nd of the next month: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union Territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.
24th of the next month: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and New Delhi.

The due date remains the same for the rest of the taxpayers.

3rd February 2020

The due date for furnishing of annual return/reconciliation statement in Form GSTR-9/Form GSTR-9C for FY 2017-18 is further extended. The filing is now staggered to 5th February and 7th February 2020, based on the state or Union Territory in which the taxpayer is registered as follows:

5th February 2020: Chandigarh, Delhi, Gujarat, Haryana, Jammu and Kashmir, Ladakh, Punjab, Rajasthan, Tamil Nadu and Uttarakhand.
7th February 2020: Andaman and Nicobar Islands, Andhra Pradesh, Arunachal Pradesh, Assam, Bihar, Chhattisgarh, Dadra and Nagar Haveli and Daman and Diu, Goa, Himachal Pradesh, Jharkhand, Karnataka, Kerala, Lakshadweep, Madhya Pradesh, Maharashtra, Manipur, Meghalaya, Mizoram, Nagaland, Odisha, Puducherry, Sikkim, Telangana, Tripura, West Bengal, Uttar Pradesh and other territories.

GST Returns Due Date Extensions for the Past Years

28th June 2019

Important CBIC notifications have been announced:

Due dates for GSTR-1(Monthly & Quarterly), GSTR-3B for the period July 2019 to September 2019 have been notified. The deadline to file ITC-04 for months from July 2017 to June 2019 has been extended and more time limit is given to service providers desirous of opting into composition scheme under Notification 2/2019 CT Rate dated 7th March 2019.
The new format of GSTR-4 to be filed on an annual basis has been notified. (applies from FY 2019-2020 onwards)

21st June 2019

35th GST Council Meeting was held on 21st June 2019 and chaired by FM Nirmala Sitharaman.

GST Annual Return due date extended till from 30th June to 31st August 2019 for FY 2017-18
E-invoicing to apply to start from January 2020

28th Mar 2019

The due date for ITC-04 of July 2017-March 2019 is now extended to 30th June 2019.

24th February 2019

The 33rd GST council meet was held on 24th February 2019.

The due date to file GSTR-3B for the month of January 2019 has been extended up to 22nd February 2019*

*subject to notification being issued by CBIC. For the State of Jammu & Kashmir, due date is 28th February 2019.

22nd December 2018

31st GST Council announced an extension to:

The due date for filing ITC-04 earlier due on 31st December 2018 to 31st March 2019 for months from July 2017 to December 2018,
The due date for filing GSTR-8 by TCS Collectors for months October 2018 to December 2018 earlier up to 31st January 2019.
Due date of GSTR-9, GSTR-9A and GSTR-9C from 31st March earlier to 30th June 2019.

8th December 2018

CBIC extends due date for filing GSTR-9, GSTR-9A and GSTR-9C from 31st December 2018 till 31st March 2019 for FY 2017-18.
Next 31st GST Council meeting to be held on 22nd December 2018 at Delhi.

28th November 2018

Due dates for filing GSTR-1, GSTR-3B and erstwhile quarterly GSTR-4 have been extended in those places which were affected by cyclones Titli and Gaza as follows:

Sl. no.	Return/Form	Extended due date	Taxpayers eligible for extension
1	Form GSTR-3B for September 2018 and October 2018	30th November 2018	Taxpayers whose principal place of business is in the district of Srikakulam in Andhra Pradesh
2	Form GSTR-3B for October 2018	20th December 2018	Taxpayers whose principal place of business is in 11 districts of Tamil Nadu*
3	Form GSTR-1 for September 2018 and October 2018	30th November 2018	Taxpayers having aggregate turnover more than Rs.1.5 crore and whose principal place of business is in the district of Srikakulam in Andhra Pradesh
4	Form GSTR-1 for October 2018	20th December 2018	Taxpayers having aggregate turnover more than Rs. 1.5 crore and whose principal place of business is in the 11 districts of Tamil Nadu*
5	Form GSTR-1 for the quarter July 2018 to September 2018	30th November 2018	Taxpayers having aggregate turnover of up to Rs. 1.5 crore and whose principal place of business is in the district of Srikakulam in Andhra Pradesh
6	Form GSTR-4 for the quarter July 2018 to September 2018	30th November 2018	Taxpayers registered under Composition scheme, whose principal place of business is in the district of Srikakulam in Andhra Pradesh
7	Form GSTR-7 for the month of October 2018	31st January 2019	All taxpayers

*Cuddalore, Thiruvarur, Puddukottai, Dindigul, Nagapatinam, Theni, Thanjavur, Sivagangai, Tiruchirappalli, Karur and Ramanathapuram.

26th October 2018

Due date of GST ITC-04 for the period of July 2017 to September 2018 extended till 31st December 2018.
Taxpayers whose registration has been cancelled by the proper officer on or before 30th September 2018, shall be required to furnish the final return in Form GSTR-10 till 31st September 2018.

21st October 2018

Due date to reconcile and file the amended GST data for FY 2017-18 in GSTR-3b for September 2018 & claim accurate ITC now extended to 25 October 2018.

28th September 2018

30th GST Council Meet held on 28th September 2018 (Friday) through video conferencing.

10th September 2018

Extension of Due date for GSTR-3B only for newly migrated taxpayers for months July 2017 to Nov 2018 till 31st December 2018. The due dates remain unchanged for the rest of the taxpayers.
Extension of Due date for GSTR-1 in case of taxpayers with turnover above Rs 1.5 crores in previous FY or Current FY.

a. Regular taxpayers : for months from July 2017 to September 2018 extended till the 31st October 2018.

b. Newly migrated taxpayers : for months from July 2017 to November 2018 extended till the 31st December 2018.

Extension of Due date for GSTR-1 in case of taxpayers with turnover upto Rs 1.5 crores in previous FY or Current FY.

a. Regular taxpayers :

Quarter	New Due date
July – September 2017	31st October 2018
October – December 2017	31st October 2018
January – March 2018	31st October 2018
April – June 2018	31st October 2018
July – September 2018	31st October 2018
October – December 2018	31st January 2019
January – March 2019	30th April 2019

b. Newly migrated taxpayers: For all quarters from July 2017 to September 2018 extended till 31st December 2018.*

* The recently held 31st GST Council meeting affirms that there is a further due date extension for those filing GST returns.

c. For flood-affected regions of Kodagu, Mahe and Kerala: Above table of dates remain the same except for quarter July 2018 to September 2018 extended till 15th November 2018.

Due date of TRAN-1 and TRAN-2 is extended for certain taxpayers who could not complete filing due to a tech glitch, to 31st March 2019 and 30th April 2019 respectively.

4th May 2018

At the 27th GST council meeting held on 4th May 2018, a decision was taken for continuing GSTR-1 and GSTR3B filing for another six months until the new system of GST Returns comes into effect.

23rd March 2018

Certain notifications were made on 23rd March 2018 to give effect to decisions made in 26th meeting of GST council.

26th GST Council Meet was held at New Delhi on 10th March 2018, the following were highlights:

No concrete decision was taken to introduce any changes on GST returns filing. Also, it was clarified that the existing system of return filing will continue. GSTR 3B to continue as notified by CBEC on 23rd March 2018.
RCM provisions to be deferred till 30th Sept 2018(notified)

10th November 2017

As per 23rd GST Council Meet, following relief measures in GSTR compliance was announced: