Payment of Tax

< 2021 April >
M	T	W	T	F	S	S
29	30	31	1 Event Date : 01/04/2021 Act Applicable form Obligations Goods and Service Tax - Invoice to have HSN code of 6 digits for turnover above 5 cr in 20-21 & 4 digits for others. Goods and Service Tax - E-invoice mandatory if turnover was above 50 cr in any year from 2017-18 onwards. Goods and Service Tax - Dynamic QR Code must on B2B Invoices for turnover above 500 cr. Penalty to be levied from 1.12.20 if not ready by 1.4.21.	2	3	4
5	6	7	8	9	10 Event Date : 10/04/2021 Act Applicable form Obligations Goods and Service Tax GSTR-7 Monthly Return by Tax Deductors for March. Goods and Service Tax GSTR-8 Monthly Return by e-commerce operators for March.	11 Event Date : 11/04/2021 Act Applicable form Obligations Goods and Service Tax GSTR-1 Monthly return of Outward Supplies for March.
12	13 Event Date : 13/04/2021 Act Applicable form Obligations Goods and Services Tax GSTR-1 Quarterly return for Jan-Mar for quarterly filers. Goods and Service Tax GSTR-6 Monthly Return of Input Service Distributor for March.	14	15	16	17	18 Event Date : 18/04/2021 Act Applicable form Obligations Goods and Services Tax CMP-08 Payment of tax for Q4 of 20-21 for taxpayers under Composition Scheme.
19	20 Event Date : 20/04/2021 Act Applicable form Obligations Goods and Service Tax GSTR-5 & 5A Monthly Return by Non-resident taxable person for March Goods and Service Tax GSTR-3B Summary Return cum Payment of Tax for Mar by Monthly filers.	21	22 Event Date : 22/04/2021 Act Applicable form Obligations Goods and Service Tax GSTR-3B Summary Return of Jan-Mar quarter by Quarterly filers in 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 Nicobar Islands or Lakshadweep.	23	24 Event Date : 24/04/2021 Act Applicable form Obligations Goods and Service Tax GSTR-3B Summary Return of Jan-Mar quarter by Quarterly filers in 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.	25 Event Date : 25/04/2021 Act Applicable form Obligations Goods and Service Tax ITC-04 Return for March quarter of Goods sent to or received from job-worker.
26	27	28	29	30 Event Date : 30/04/2021 Act Applicable form Obligations Goods and Service Tax GSTR-4 Return of Outwards Supplies for 20-21 by Composition Supplier. Goods and Service Tax - Apply for QRMP Scheme for June quarter. MSMED, 2006 MSME Form I Specified Companies(receiving supplies from Micro & Small whose outstanding dues exceed 45 days) to file details of all outstanding dues to Micro or Small enterprises suppliers for Oct to March in PY	1	2
3	4	5	6	7	8	9