TAX PAYING DIVIDED INTO TWO CATEGORY ‘X’ AND ‘Y’
X CATEGORY:- Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union Territories of Daman, Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands, and Lakshadweep.
Y CATEGORY:-Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh, and New Delhi.
- OPTING QRMP SCHEME
| QUARTER | DUE DATES |
| JANUARY-MARCH (2021) | 22nd April 2021 (X Category) 24th April 2021 (Y Category) |
- CMP-08
| PERIOD | DUE DATE |
| OCTOBER-NOVEMBER-DECEMBER | 18th JAN 2021 |
| JANUARY-FEBRUARY-MARCH | 18APR 2021 |
- (GSTR-1)Turnover up to 5 crore
Quarterly Filing
| Quarter | Due Date |
| Oct-Nov-Dec | 13th Jan 2021 |
| Jan-Feb-March | 13th April 2021 |
- Annual Turnover more than 5crore
Monthly Filer
| Month | Month Due Date |
| October 2020 | 11th Nov 2020 |
| November 2020 | 11th Dec 2020 |
| December 2020 | 11th Jan 2021 |
| January 2021 | 11th Feb 2021 |
| February 2021 | 11th March 2021 |
| March 2021 | 11th Apr 2021 |
GST due dates are important, but many businesses face problems because they prepare everything just before the deadline. Maintaining invoices, purchase records, and tax calculations throughout the month makes filing much easier and reduces the chances of mistakes. A simple monthly compliance routine would help businesses stay organized instead of treating GST filing as a last-minute task.