Time and again various reliefs and extensions have been provided by the Government to the taxpayers to compliance with the statutory regulations. In case you do not miss the due dates for filing of GST Returns in the month of July, 2021. So, we have made a detailed blog for the same.
Who can compliance under Section 80C?
Filing Of GSTR-3B
a) Taxpayers having Aggregate Annual turnover of more than Rs. 5 crores in the preceding Financial Year
Tax Period | Return | Particulars | Due Date |
June, 2021 | GSTR-3B | Taxpayers having Aggregate Annual turnover of more than Rs. 5 crores in the preceding Financial Year | 20.07.2021 |
b) Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group A)
Tax Period | Return | Particulars | Due Date |
April to June, 2021 | GSTR-3B | Return for taxpayer who has opted for QRMP Scheme – State Category I | 22.07.2021 |
Group A States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana and Andhra Pradesh. Even more, the Union territories of Daman and Diu, Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep
Also Read: Quarterly Return Monthly Payment Scheme Under GST
c) Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group B)
Tax Period | Return | Particulars | Due Date |
June, 2021 | GSTR-3B | Return for taxpayer who has opted for QRMP Scheme – State Category II | 24.07.2021 |
Group B States: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam. Furthermore, West Bengal, Jharkhand and Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi
Filing of GSTR-1
a) Taxpayers having aggregate turnover exceeding Rs. 5 crore in preceding Financial Year and has not opted for QRMP Scheme.
Tax Period | Return | Particulars | Due Date |
June, 2021 | GSTR-1 | Return for taxpayer who has not opted for QRMP Scheme | 11.07.2021 |
b) Taxpayers having aggregate turnover exceeding Rs. 5 crore in preceding Financial Year and has opted for QRMP Scheme.
Tax Period | Return | Particulars | Due Date |
April to June, 2021 | GSTR-1 | Return for taxpayer who has opted for QRMP Scheme | 13.07.2021 |
Filing of Returns by Non Resident Tax Payers, ISD, TDS & TCS Taxpayers
Tax Period | Return | Particulars | Due Date |
FY 2020-21 | GSTR-4 | Composition Taxpayers (Annual Return) | 31st July 2021 |
June, 2021 | GSTR-5A/5 | Return for OIDAR Services Provider & Non Resident Taxpayers | 20.07.2021 |
June, 2021 | GSTR-6 | Return for taxpayers having registration of Input Service Distributor | 13.07.2021 |
June, 2021 | GSTR-7 | Return for Tax Deducted at Source | 10.07.2021 |
June, 2021 | GSTR-8 | Return for Tax Collected at Source | 10.07.2021 |
Also Read: How To Calculate GST?
Filing of other returns
Tax Period | Return | Particulars | Due Date |
May, 2021 | PMT – 06 | Taxpayers who have opted for Quarterly Return Monthly Payment (“QRMP”) Scheme. | 10.07.2021 |
June, 2021 | IFF | Taxpayers who have opted for Quarterly Return Monthly Payment (“QRMP”) Scheme. | 13.07.2021 |
April – June, 2021 | CMP-08 | Quarterly challan-cum-statement to be furnished by composition dealers. | 18.07.2021 |
April – June, 2021 | ITC-04 | Furnishing of input tax credit on job work done for the quarter of April-June, 2021 | 25.07.2021 |
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