Compliance calendar

Statutory due dates by month, with the rule or section for each. Dates are not moved for holidays, and the government sometimes extends them, so check the latest notification before you rely on a date.

Apr

May 2021

Jun

Date	Compliance	Law	Period
10 May, Mon	GSTR-7 (TDS under GST) Rule 66, CGST Rules, 2017	GST	April 2021
10 May, Mon	GSTR-8 (TCS by e-commerce operators) Rule 67, CGST Rules, 2017	GST	April 2021
11 May, Tue	GSTR-1 (monthly filers) Rule 59, CGST Rules, 2017	GST	April 2021
13 May, Thu	IFF (optional, QRMP filers) Rule 59, CGST Rules, 2017	GST	April 2021
20 May, Thu	GSTR-3B (monthly filers) Rule 61, CGST Rules, 2017	GST	April 2021
25 May, Tue	PMT-06 tax payment (QRMP filers) Rule 61, CGST Rules, 2017	GST	April 2021