GST DUE DATES – OCTOBER 2021

  • DUEDATES:
MONTH RETURN DUE DATE
September 2021              1 11-10-2021
July – September 2021         1/IFF 13-10-2021
September 2021           3B 20-09-2021
July – September 2021           3B 22-09-2021/24-09-2021
September 2021          5/5A             (NR/OIDAR) 20-10-2021
September 2021         6 (ISD) 13-10-2021
September 2021          7 (TDS) 10-10-2021
September 2021          8 (TCS) 10-10-2021
July – September 2021       CMP 08 18-10-2021

OTHER POINTS:

  • 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 up to 31-10-2021.
  • Rule 59(6) of the CGST Rules to be amended with effect from 01.01.2022 to provide that a registered person shall not be allowed to furnish FORM GSTR-1, if he has not furnished the return in FORM GSTR-3B for the preceding month.
  • Late fee for delayed filing of FORM GSTR-1 to be auto-populated and collected in next open return in FORM GSTR-3B.
  • According to Section 16(4) of the CGST Act, 2017, a registered person is eligible to take input tax credit with respect to the invoice or debit note for inward supply of goods and/ or services, earlier of the due date for filing of Form GSTR 3B for the month of September for subsequent year or filing of annual return for the period to which such invoice or debit note pertains to. (Last chance to claim ITC of FY 2020-21)

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