Consolidated Covid-19 Relief Measures for Taxpayers under GST law

Relief Measures

Notification No.

Return/Form Type

Period

Original Due Date

Extended Due Date

Extension of Due Date

12/2021 - CT

Form GSTR - 1

Apr-21

11/05/2021

26/05/2021

17/2021 - CT

May-21

11/06/2021

26/06/2021

13/2021 - CT

IFF (QRMP)

Apr-21

13/05/2021

28/05/2021

27/2021 - CT

May-21

13/06/2021

28/06/2021

10/2021 - CT 25/2021 - CT

Form GSTR - 4 (Annual Return Composition Dealer)

FY 2020-21

30/04/2021

31/05/2021

31/07/2021

11/2021 - CT 26/2021 - CT

Form GST ITC - 04

(Job Work)

Jan To Mar-21 Quarter

25/04/2021

31/05/2021

30/06/2021

Form GSTR-3B

Relief in Interest for Nos. of days

Reduction in rate of Interest for delayed payment

08/2021 - CT

01/2021 - IT

01/2021 - UT

18/2021 - CT

02/2021 - IT

02/2021 - UT

• Turnover > 5Crs

Mar-21, Apr-21, & May-21

@9% for first 15 days from Due Date

@18% thereafter

• Turnover upto 5Crs (Monthly Filers)

Mar-21

@Nil for first 15 days from Due Date;

@9% for next 15 45 days;

@18% thereafter

Apr-21

@Nil for first 15 days from Due Date;

@9% for next 15 30 days;

@18% thereafter

May-21

@Nil for first 15 days from Due Date;

@9% for next 15 days;

@18% thereafter

• Turnover upto 5Crs (QRMP Scheme)

Jan To Mar-21 Quarter

@Nil for first 15 days from Due Date;

@9% for next 15 45 days;

@18% thereafter

Form GST PMT-06

Apr-21

@Nil for first 15 days from Due Date;

@9% for next 30 days;

@18% thereafter

May-21

@Nil for first 15 days from Due Date;

@9% for next 15 days;

@18% thereafter

Form CMP-08 (Composition Dealer)

Jan To Mar-21 Quarter

@Nil for first 15 days from Due Date;

@9% for next 45 days;

@18% thereafter

Waiver of Late Fees for Nos. of days

Late Fees Waiver

09/2021 - CT

19/2021- CT

• Turnover > 5Crs

Mar-21, Apr-21, & May-21

15 days from Due Date

• Turnover upto 5Crs (Monthly Filers)

Mar-21

30 60 days from Due Date

Apr-21

30 45 days from Due Date

May-21

30 days from Due Date

• Turnover upto 5Crs (QRMP Scheme)

Jan To Mar-21 Quarter

30 60 days from Due Date

Relaxation ITC availment

13/2021 - CT

27/2021- CT

Rule 36(4) i.e. 105% Cap on availment of ITC

Apr-21

Rule 36(4) adjustment for Apr-21, May-21 & Jun-21 on Cumulative basis in GSTR3B of Jun-21

E-Invoice

23/2021 - CT

Issuance of E-Invoice

-

Government Dept. & Local authorities excluded from the requirement.

EVC

27/2021 - CT

Form GSTR-3B and Form GSTR-1/IFF

27^th Apr, 21 to 31^st Aug, 21

Companies allowed to furnish GSTR-3B and GSTR-1/IFF using EVC instead of DSC

Others

14/2021 - CT

24/2021- CT

Completion of Proceeding or passing of order or issuance of notice, intimation, Filing of Appeal, Reply, etc.

15^th Apr, 21 to 29^th Jun, 21

Extension till 31^st May, 21 30^th Jun,21

Rule 9 (Registrations) - CGST, 2017 actions

1^st May, 21 to 30^th Jun, 21

Extension till 15^th Jun, 21 30^th Jun,21

GST Refund Order u/s 54(5)

15^th Apr, 21 to 29^th Jun, 21

Later of 15 days after the receipt of reply or 31^st May, 21 30^th Jun,21

Amnesty Scheme

19/2021 - CT

Form GSTR - 3B

Jul-17 to Apr-21

Filing Period: 1^st Jun, 21 to 31^st Aug, 21

Rationalization of Late Fees for prospective periods

19/2021 - CT

20/2021- CT

Form GSTR 3B/GSTR1

Jun- 21 onwards or Quarter ending Jun-21 Onwards

21/2021 - CT

Form GSTR - 4 (Composition Dealer)

22/2021 - CT

Form GSTR - 7

(Person required to deduct Tax at Source)

Reduced to Rs.50/- per day (Rs. 25/- CGST + Rs. 25/- SGST)

Maximum of Rs. 2000/- (Rs. 1,000/- CGST + Rs. 1,000/- SGST)