Find here the due date for GST returns of the year 2021. This page includes All GSTR 1, GSTR 2, GSTR 3B, GSTR 4, GSTR5, and GSTR 6 Due dates. However, GSTR 3B due date is the most important date for most taxpayers in India. The article covers the important return filing dates of returns like GST 1, gstr9 with extension if any, and GST annual return with audit due date extension.
Further, we noticed that many taxpayers want to know GSTR 2 due date of filing. We would like to inform you that GSTR 2 is currently suspended by the government. Therefore, taxpayers are not required to File their GSTR 2 return. Let us see the GST return dates according to their types:
GSTR 3B Due Date
The standard GST Return due date of filing for GSTR 3b is the 20th of Next month. However, these dates can be extended by the government. The GSTR 3b due date for October 2020 to March 2020 are notified by notification no. 76/2020-Central Tax, dt. 15-10-2020. You may see our GST notifications page for any notification mentioned here to check more details on this.
Table with Due Date for GST Returns
|Name of Month||Due/Last dates of filing|
|January 2020||20th February 2020 [22nd & 24th February with condition vide Notification no. 07/2020–Central Tax dt.03.02.2020 Read more..]. For J&K is 24.03.2020.|
|February 2020||Read extension update... For J&K is 24.03.2020.|
|March 2020||Read extension update..|
|April 2020||Read extension update..|
|May 2020||Read extension update..|
|June 2020||20th July 2020 [22nd & 24th April with condition vide Notification no. 07/2020–Central Tax dt.03.02.2020 Read more..]|
|July 2020||20th August 2020 [22nd & 24th April with condition vide Notification no. 07/2020–Central Tax dt.03.02.2020 Read more..]|
|August 2020||20th September 2020 [22nd & 24th April with condition vide Notification no. 07/2020–Central Tax dt.03.02.2020 Read more..]. For turnover upto 5crore and Group I states, due date is 01.10.2020 whereas Group II states the date is 03.10.2020 as per Notification no. 54/2020 dt.24.06.2020.|
|September 2020||20th October 2020 [22nd & 24th April with condition vide Notification no. 07/2020–Central Tax dt.03.02.2020 Read more..]|
|October 2020 – March 2022||1) 20th of Next Month for Turnover more then Rs. 5 crores. |
2) 22nd of next month for turnover Less then Rs. 5 crore in states: 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 NicobarIslands or Lakshadweep.
3) 24th of next month for turnover less then Rs. 5 crores in states: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi.
GSTR 1 Filing Due Date
The GSTR 1 is a monthly return of outward supplies or sales made to your customer. One needs to provide details of such supplies at the invoice level. Thus, your filing of GSTR 1 return helps the receiver to locate the entries of receipt in the form of GSTR 2A.
Further, those taxpayers who are filing IFF (Monthly invoice upload) need to file GSTR 1 also at the quarter-end as per due dates provided under the turnover up to 1.5 crores. Here are the due dates for GST returns:
Table of Due Date for GST Returns
Turnover Up to 1.5 Crore (With IFF)
|For Quarter||Last Dates|
|October 2019 – December 2019||31st January 2020. [24.03.2020 for Jammu & Kashmir & Ladakh ]|
|January 2020 – March 2020||30th June 2020. Refer Notification No. 33/2020 –Central Tax dt.03.04.2020|
|April 2020 – June 2020||31st July 2020.|
|July 2020 – September 2020||31st October 2020.|
|October 2020 to December 2020||13th January 2021|
|January 2021 to March 2022||13th of next Month (With IFF)|
|April 2021||28th May 2021|
|May 2021||28th June 2021|
Related: Quarterly Filing Monthly Payment
Turnover more than 1.5 Crore
|January 2020||11th February 2020. 24th March 2020 for J&K, Ladakh.|
|February 2020||11th March 2020. 24th March 2020 for J&K, Ladakh.|
|March 2020||30th June 2020. Refer Notification No. 33/2020 –Central Tax dt.03.04.2020|
|April 2020||30th June 2020. Refer Notification No. 33/2020 –Central Tax dt.03.04.2020|
|May 2020||30th June 2020. Refer Notification No. 33/2020 –Central Tax dt.03.04.2020|
|June 2020||11th July 2020|
|July 2020||11th August 2020|
|August 2020||11th September 2020|
|September 2020||11th October 2020|
|October 2020 to March 2021||11th of Next Month|
|April 2021||26th May 2021|
|May 2021||26th June 2021|
|June 2021 – March 2022||11th of Next Month|
Due Date for GSTR 2 Return
The GSTR 2 return currently suspended for an
Due Date for GSTR 4
Secondly, GSTR 4 returns must be filed on a quarterly/yearly basis. The last or due date for filing GSTR 4 return for the quarter/year ended are as follows:
Chart of Due Date for GST Returns
|Name of Month||Due/Last date of filing|
|2017-2018 (Quarterly)||31st October 2020|
|2018-2019(Quarterly)||31st October 2020|
|April – March 2020 (yearly)||31st October 2020. [ Extended till 31st December 2020 for Union Territory of Ladakh]|
|2020-21 (Yearly)||31st July 2021|
Note: No late fees for quarterly filing, if filed between 22nd Sept. 2020 and 31st Oct. 2020 with nil liability. Rs. 500/- per return with liability. This has reference to Notification No 67/2020 dt. 21.09.2020.
- GSTR 4 shall be filed annually by composition taxpayers who opt for composition scheme (50 lakh Turnover scheme-notification no. 02/2019
dt. 07.03.2019. They shall file this return by 30th April succeeding in the tax period. Ref. notification no. 21/2019 dt.23.04.2019.
GSTR 6 Due Dates
The GST return due date for filing GSTR 6 return by input service distributors has been extended till 20.09.2019 for certain states as per Notification No. 41/2019 –Central Tax dt.31.08.2019.
When to file CMP-08 Quarterly Return?
Self Assessed tax payment in Form CMP-08 shall be filed by composite dealers. The CMP 08 return must be filed on or before the 18th of such a succeeding month. For eg. April – June Return shall be filed on or before 18th July.
- Last date to file CMP- 08 for the quarter ending April 2019 – June 2019 is 31st August 2019. The government issues extension notification no. 35/2019-Central Tax,
dt. 29-07-2019 to extend the above date. Refer GST notification page to read the complete notification.
- The last date of filing is extended for the period July 19 to September 2019 vide notification no. 50/2019-Central Tax,dt. 24-10-2019. The below table shows the Due date for GST returns.
|Quarter||Last Date to file|
|July 19 to September 2019||22.10.2019|
|January to March 2020||07.07.2020|
What is GSTR 5 & 5A Due dates of filing?
GSTR 5 Due Date
|Period of Filing||Due Date|
|March/April/May 2021||30th June 2021|
Read all GSTR
Table showing Due Date for GST Returns
|Name of Month||Due/Last date of filing|
|January 2019||20th February 2019|
|February 2019||20th March 2019|
|March 2019||20th April 2019|
|April 2019||20th May 2019|
|May 2019||20th June 2019|
|June 2019||20th July 2019|
When to file GSTR 7 Return?
- The due date of GSTR 7 return is the 10th of the Succeeding month.
- GSTR 7 for the month of March 2019 has been extended till 12th April 2019. Click here for notification.
- The Period from October 2018 to July 2019 is 31st August 2019. However, the due date is extended till 20.09.2019 for certain states only as per Notification No. 40/2019 –Central Tax dt.31.08.2019.
- Taxpayers from Jammu and Kashmir can file GSTR 7 for the month of July and August 2019 by 10th October 2019 as per Notification no. 48/2019-Central Tax, dt. 09-10-2019. Please see below for any extensions.
- Further Extended till 20th December 2019 for Jammu & Kashmir for the month of July 2019 to October 2019 vide Notification no. 65/2019-Central Tax, dt. 12-12-2019.
|Month||Due/Last date of filing|
|July 2019||For Jammu & Kashmir is 24th March 2020, vide Notification no. 20/2020-Central Tax ,dt. 23-03-2020.|
|November 2019||For Jammu & Kashmir & Ladakh is 24th March 2020, vide Notification no. 20/2020-Central Tax ,dt. 23-03-2020.|
|April/May, 2021||30th June, 2021|
GSTR 8 Due Date
The GSTR 8 return should be filed by the Tax Collectors at Source (TCS collectors). The regular due date of filing is the 10th of Next month. Here are month-wise details, if an extension is provided.
|April 2021||31st May 2021|
GSTR 6 Date of Filing
|April 2021||31st May, 2021|
|April/May, 2021||30th June 2021|
What are GSTR 9 Due dates?
The GSTR 9 due date of filing is 31st December of the next financial year. GSTR 9 is an annual return to be filed on or before 31st January 2020 for 2017-18. Earlier the last was given as 31st December 2019. However, it is further postponed till 31st January 2020 now by the GST council in its 38th Meeting.
Similarly, GSTR 9A [optional] & GSTR 9C due date of filing is 31st January 2020 for FY 2017-18. Therefore, now you can file your GSTR 9 and GSTR 9A & 9C for the tax period from 01.07.2017 to 31.03.2018. Learn how to file GSTR 9 online on the GST portal. The below due dates are applicable for GSTR 9, 9A, and 9C.
The GSTR 9/9C due date is further extended for FY 2018-19 till 31st December 2020 vide notification no. 80/2020 –Central Tax dt.28.10.2020. Here is the table with the Due Date of GST Returns.
Chart with Due Date for GST Returns
|Financial Year||Due/Last date of filing|
|2017-18||31st January 2020 [order no. 10/2019 dt.26th December 2019].|
|2018-19||31st December 2020. Check Extension here..|
|2019-20||28th February 2021. Check Extension here..|
What is ITC 04 Return filing due dates?
The form ITC 04 should be filed by the Principal/Manufacturer for goods sent/received/supplied from the Job Worker.
- The due date for filing of GST ITC-04 for the quarter Jan-March, 2021, is due on 25th April 2021 However, the date has been now extended till 31st May 2021
- ITC 04 Return filing due date for July 2017 to June 2019 was 31st August 2019. Refer CGST Notification No. 32/2019-Central Tax
- Further, on 31st August 2019, the ministry of finance issued CGST Notification No. 38/2019 –Central Tax to waive the filing of ITC – 04 for the period July 2017 to March 2019. However, this is subject to conditions as stated in the notification.
- ITC 4 for quarter Jan-March, 2021, has been extended till 30th June, 2021
The FAQ on GST Return Dates
The GSTR 3B due date is 20th of Next month.
Yes, please check the above chart to see the extended date.
Please check the above chart to see the individual due date.
Yes, the dates are extended in a staggered manner on the basis of states. The new dates are 22nd & 24th of the next month for turnover less then Rs. 5 crores.
yes, every GST registered person must file the GST return.
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