Important GST Calendar Dates

Important GST Calendar Dates

Deskera Content Team
Deskera Content Team
Table of Contents
Table of Contents

Keeping and adhering to GST-related compliance is mandatory for taxpayers in India. All of this compliance is specified by the Indian Government in the GST calendar, where all the information related to filing and rules are mentioned.

In this article, we will be talking about the important GST dates of filing along with the following:

• What is the GST Calendar?

• Overview of GST Returns filing structure

• GST Returns due date till September 2021

• Annual GST Returns Due Date

• GST dates of Popular Forms

• General FAQs

• How can Deskera help businesses

What is the GST Calendar?

A GST calendar consists of dates that remind the taxpayer to file the GST returns and prescribed forms under GST law. The calendar helps the businesses be ready with compliance in advance by keeping track of all the due dates and deadlines.

This also helps them avoid curing interest or late fees and reminds them to pay taxes on time.

Overview of GST Returns filing structure

The overview of GST returns filing structure can be divided into three major categories.

These are:

  1. Regular taxpayers
  2. Composition taxable person
  3. Returns for specific transactions

1. Regular Taxpayers

Regular taxpayers, consisting of businesses and professionals registered under GST and having an annual aggregate turnover of rupees 5 crores, are entitled to file GST return in the form GSTR-1 and GSTR-3B.

If the taxpayers opt for a QRPM scheme, they will also be entitled to file GST in the form GSTR-1 and GSTR-3B once a quarter and meet monthly estimated payment of taxes.

2. Composition taxable person

A person registered under the composition scheme is entitled to file the GST return of GSTR-4 every year.

3. Returns for specific transactions

The particular transactions under GST are defined under GST Returns as GSTR-5, GSTR-5A, GSTR-6, GSTR-7 & GSTR-8.

GST Returns due date till September 2021

Following is the content calendar consisting of significant due dates concerning the GST returns compliance for September 2021:



Due Date

  1. For the regular taxpayers having annual aggregate turnover above 1.5 crore


11th September 2021

  1. For the regular taxpayers having annual aggregate turnover of more than INR 5 crore


20th September 2021

  1. For the regular taxpayers having annual aggregate turnover up to INR 5 crore


20th September 2021

  1. For the non-resident OIDAR services providers for required to file monthly return


20th September 2021

  1. For the non-resident persons


20th September 2021

  1. For the Input Service Distributor (ISD)


13th September 2021

  1. Due to date of filing GSTR-7


10th September 2021

  1. For the registered E-Commerce taxpayers India who are liable to collect TCS


10th September 2021

Annual GST returns due date

  1. Annual return form for the regular taxpayer


31st December 2021

  1. Annual audit return form for the reconciliation statement


31st December 2021

There are seven popular forms coming under GST whose due dates are as follows:


Form Filing

Due Date

  1. Report on the summary of goods sent or received from the job-worker by a manufacturer


25th October 2021

  1. Form to opt into composition scheme


Beginning of every financial year by 31st March

  1. Form for ITC reversal pertaining to years


30th June 2021

  1. Form to intimate the government about the stock held by the taxpayer


Filed within 90 days from the date of filing CMP-02

  1. Form to transfer the pre-GST input tax credit under Central excise and service tax laws


31st August

  1. Form for the transitional input tax credit under GST


Filed within one month from the date of filing TRAN-01

  1. Letter of undertaking  to make exports without payment of GST

RDF-11 (LUT)

Filed at the beginning of every financial year by 31st March

General FAQs

Following are the list of Frequently Asked Questions(FAQ) related to the filing of GST:

Q1. Can the taxpayer change the preference of the period (quarterly or monthly) for filing the return?

Answer: Yes, the taxpayer has the option to change the period from quarterly to monthly or vice versa only for once. He can do so during the time of filing his first return for the financial year.

Q2. If the taxpayer hasn't made any supplies, will he be entitled to file the return?

Answer: Yes, the taxpayer needs to submit form RET-1 via SMS in case of a nil return.

Q3. What if I fail to pay the taxes on the prescribed date?

Answer: If you fail to pay the tax on a prescribed date, then you will have to bear the late fees and interest charged on a per-day basis.

Q4. What is the amount of late fees?

Answer: The late fees depend on the number of days of delay from the due date.

For example, if the due date was 20th January 2021 and the taxpayer pays on 23rd January, then the late fees will be calculated for three days, and the final amount will be deposited in cash.

How can Deskera help businesses?

Discover how you can combine accounting, finances, inventory, and much more under one roof with Deskera Books. It's now easier than ever to manage your Journal entries and billings with Deskera. The remarkable features, such as adding products, services, and inventory, will all be available to you from one place.

Deskera is an all-in-one software through which you can combine accounting, financial management, inventory management, and many more such features using Deskera Books.

While the taxation regimes followed by most countries tend to be intimidating and nerve-wracking, the key to understanding them is by starting to understand each of their nitty-gritty. In the case of GST in India, this involves understanding the Forms GSTR-1, GSTR-2A, GSTR-2B, GSTR-3B, the difference between GSTR-9 and GSTR-9C, reverse charge mechanism under GST, and many more such details.

While this seems a lot to take in, the businesses can be relieved that Deskera Books handle their accounting. Be it tracking financial KPIs, marketing KPIs, journal entries, financial statements, invoices, account receivables, and accounts payable, Deskera Books will do it all for them- including making it easier to comply with the taxation regime of the base country.

Deskera Books is a time-saving strategy for managing your work contacts, invoicing, bills and expenses. In addition, opening balances can be imported, and chart accounts can be created through it.

Key Takeaways

This article discusses the important GST calendar due dates that every taxpayer is entitled to adhere to.

Let's take a look at the key takeaways of the article:

  • A GST Calendar consists of dates that remind the taxpayer to file the GST returns and prescribed forms.
  • Three major categories are coming under GST return filing: regular taxpayers, composition taxable persons, and specific transaction return.
  • The due date calendar of GST returns till September 2021
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