Important GST Due Dates of September 2021

A). 10 Sep, 2021 (Friday):
  1. GSTR-7 for the m/o Aug 2021 [For TDS Deductors u/s 51 – Section 39(3)].
  2. GSTR-8 for the m/o Aug 2021 [For TCS collection by E-Commerce Operators – Section 52(4)].
B). 11th Sep, 2021 (Saturday):
  1. GSTR-1 for the m/o Aug 2021 (Monthly Taxpayers) – N.No. 83/2020.
C). 13 Sep, 2021 (Monday):
  1. GSTR-6 for the m/o Aug 2021 [For Input Service Distributors – Rule 65 & Section 39(4)].
  2. IFF for the m/o Aug 2021 (QRMP Taxpayers, Optional) – Rule 59(2).
D). 20 Sep, 2021 (Monday):
  1. GSTR-3B for the m/o Aug 2021 (Compulsory Monthly Taxpayer > 5 Cr – Rule 61)
  2. GSTR-3B for the m/o Aug 2021 (Voluntary Monthly Taxpayer < 5 Cr – Rule 61).
  3. GSTR-5 for the m/o Aug 2021 [For Non Resident Taxpayers – Rule 63 – Section 39(5)]
  4. GSTR-5A for the m/o Aug 2021 (For OIDAR Service Providers – Rule 64).
E). 25 Sep, 2021 (Saturday)
  1. PMT-06 Monthly tax payment for Aug 2021 under QRMP Scheme [Rule 61(1)(ii) – Proviso to Section 39(7)]. Taxpayers have a choice to pay tax either, as per:-

    A) Fixed Sum Method; OR

    B) Self assessment basis subject to interest on short payment of taxes.

    (Notification No.85/2020 – CT)

Leave a Reply

Your email address will not be published. Required fields are marked *