Filing of GSTR –3B
- Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY
| Tax period | Due Date | No interest payable till | Interest payable @ 9% from & till | Interest payable @ 18% from |
| April, 2021 | 20th May,
2021 |
– | – | – |
- Taxpayers having aggregate turnover up to Rs. 5 crores in preceding FY (Group A)
| Tax period | Due Date | No interest payable till | Interest payable @ 9% from & till | Interest payable @ 18% from |
| April, 2021 | 22nd May,
2021 |
|||
| Group A States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep | ||||
- Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group B)
| Tax period | Due Date | No interest payable till | Interest payable @ 9% from & till | Interest payable @ 18% from |
| April, 2021 | 24th May,
2021 |
|||
| Group B States: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi | ||||
Filing Form GSTR-1:
| Tax period | Due Date | Remarks |
| Monthly return (March, 2021) | 11.04.2021 | Taxpayers having an aggregate turnover of More than Rs. 1.50 Crores (> Rs 1.50 Cr) or opted to file Monthly Return
(Monthly Filing of GSTR – 1 for the month of April 2021 for taxpayer who does not opt QRMP Scheme under GST.) |
Non-Resident Tax Payers, ISD, TDS & TCS Taxpayers
| Form No. | Compliance Particulars | Timeline | Due Date |
| GSTR-5 & 5A | Non-resident ODIAR services provider file Monthly GST Return | 20th of succeeding month | 20.05.2021 |
|
GSTR -6 |
Every Input Service Distributor (ISD) |
13th of succeeding month |
13.05.2021 |
|
GSTR -7 |
Return for Tax Deducted at source to be filed by Tax Deductor |
10th of succeeding month |
10.05.2021 |
|
GSTR -8 |
E-Commerce operator registered under GST liable to TCS | 10th of succeeding month | 10.05.2021 |
GST Refund:
| Form No. | Compliance Particulars | Due Date |
| RFD -10 | Refund of Tax to Certain Persons | 18 Months after the end of quarter for which refund is to be claimed |
Key UPDATE(s):
- Taxpayers registered under Companies Act, 2013, can now file their Form GSTR-1 and GSTR-3B with EVC also, apart from using DSC, on GST Portal.
- Auto-population of e-invoice details into GSTR-1
For the month of March, 2021, the auto-population of e-invoices into GSTR-1 (of March, 2021) is still in progress and is likely to take some more time.
Hence, notified taxpayers who are reporting e-invoices, are hereby advised not to wait for the complete auto-population, and instead proceed with preparation and filing of GSTR-1 for March, 2021 (by the due date), based on actual data as per their records.
- To check whether a HSN Code is valid or not, please visit GST Portal:gst.gov.in> Services > User Services > Search HSN Code
- The HSN Master for download in excel format will also be published shortly on the same page.
- If HSN of any Goods/Service is otherwise valid but not available in the HSN master, kindly raise a ticket on GST Self-Service Portal: https://selfservice.gstsystem.in/
- 6-digit HSN code mandatory in invoices for biz with over Rs 5 crore turnover
Businesses with turnover of more than Rs 5 crore will have to furnish six-digit HSN or tariff code on the invoices issued for supplies of taxable goods and services from April 1, the Finance Ministry said on Wednesday. Those with turnover of up to Rs 5 crore in the preceding financial year would be required to mandatorily furnish four-digit HSN code on B2B invoices. Earlier, the requirement was four-digits and two-digits respectively. “With effect from the 1st April, 2021, GST taxpayers will have to furnish HSN (Harmonised System of Nomenclature Code), or Service Accounting Code (SAC) in their invoices, as per the revised requirement, the Ministry said in a statement.
GST UPDATES from 01.04.2020 to 30.04.2021:
| Notification Particulars | Notification No. | Link(s) |
| Module wise new functionalities deployed on the GST Portal for taxpayers | GSTN Circular 455 | LINK |
| Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March 2020. | 06/2021-Central Tax dated 30.03.2021 | LINK |
| Auto-population of e-invoice details into GSTR-1 | GSTN Circular 460 | LINK |
| Clarification on reporting 4-digit/6-digit HSNs | GSTN Circular 463 | LINK |
| New features of Form GSTR-2B & GSTR-3B made available to taxpayers under QRMP Scheme | GSTN Circular 464 | LINK |
| Updates in Forms GSTR-1, GSTR-3B and Matching Offline Tool for taxpayers in QRMP Scheme | GSTN Circular 466 | LINK |
| Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March 2020. | 06/2021-Central Tax dt 30.03.2021 | LINK |
| Widening the net: How e-invoicing is boosting GST compliance | News update | LINK |
| CBIC extends customs duty and integrated GST exemptions till March 31, 2022 | News update | LINK |
| Seeks to make second amendment (2021) to CGST Rules.. | 07/2021-Central Tax dated 27.04.2021 | LINK |
