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Pursuant to the GST Council recommendations in their 43rd meeting held on 28th May 2021 at New Delhi, CBIC has issued a series of notifications relaxing GST compliance requirements.

The changes are categorized in below major areas and summarized for ease of understanding –

GST Compliance Relaxation pursuant to GST Council Recommendations

A. Reduction of late fees

The Government, vide Notification No. 19/2021, dated 1st June, 2021, inter alia, has waived the late fee payable, in excess of amount as specified in the Tables, as given below:

1. For the registered persons who have failed to furnish the return in FORM GSTR-3B, for the months /quarter of July, 2017 to April, 2021, by the due date

Sl. No

Return in FORM GSTR-3B for the month/ quarter of

Amount of Central & State/UT tax payable in the return

If Return furnished between

Late fee payable waived in excess of (Rs)

1

July, 2017 to April, 2021

NIL

1st June, 21 and 31st August,21

500

2

July, 2017 to April, 2021

Not NIL

1st June, 21 and 31st August,21

1000

 

2. For the tax period of June, 2021 onwards or quarter ending June, 2021 onwards

Sl. No

Class of registered persons

Late fee payable waived in excess of (Rs)

1

Registered persons whose total amount of Central Tax & State/UT tax payable in the said return is Nil

500

2

Registered persons having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year, other than those covered under S. No. 1

2,000

3

Taxpayers having an aggregate turnover of more than rupees 1.5 crores and up to rupees 5 crores in the preceding financial year, other than those covered under S. No. 1

5,000

B. Extension of due dates for various compliances

Government has extended the dates of various compliances by Taxpayers under GST vide Notn No 12/2021-CT, dated 1st May, 2021, read with Notn No 17/2021 CT dated 1st June, 2021, Notn No 14/2021-CT, dated 1st May, 2021, read with Notn No 24/2021-CT, dated 1st June, 2021, Notn No 25/2021-CT, dated 1st June, 2021, Notn No 26/2021-CT, dated 1st June, 2021.

The details are summarized below:

C. Filing of Form GSTR-1/IFF by Normal Taxpayers

Sl. No.

Form Type

To be filed by

Tax period

Due Date/last date

Due Date/ last date Extended till

1

Form GSTR-1 (Monthly)

Normal Taxpayer filing Monthly returns

May,2021

11.06.2021

26.06.2021

2

Form IFF (optional)

Normal Taxpayers under QRMP Scheme

May,2021

13.06.2021

28.06.2021

D. Filing of Returns by Composition, Non Resident Taxpayers, Input Service Distributors, TDS & TCS Taxpayers and Job Work Return

Sl. No.

Return Type(Form)

To be filed by

Tax period

Due Date

Due Date Extended till

1

GSTR-4

Composition Taxpayers (Annual Return)

FY 2020-21

30th April, 2021

31st July, 2021

2

GSTR-5

Non Resident Taxpayers (NRTP)

March/April/May, 2021

20th April/ May/June, 2021

30th June, 2021

3

GSTR-6

Input Service Distributors (ISD)

April/May, 2021

13th May/June, 2021

30th June, 2021

4

GSTR-7

Tax Deductors at Source (TDS deductors)

-do-

10th May/June, 2021

30th June, 2021

5

GSTR-8

Tax Collectors at Source (TCS collectors)

-do-

10th May/June, 2021

30th June, 2021

6

ITC – 04

Job Work Return

Quarter Jan-Mar 21

25th April 21

30th June 21

E. Relief in form of Waiver of Interest and/or Late fees (Notification No 18 and 19/2021 dated 1st June 21)

Government has granted waiver from payment of interest and/or late fee to normal (Monthly / Quarterly) & composition taxpayers for periods of March, April & May, 2021, vide The details are summarized below:

F. Relaxations in filing Form CMP-08 for Composition Taxpayers

Sl. No.

Tax Period

Due date of filing

Reduced Rate of Interest

Waiver of late fee till

First 15 days from due date

Next 45 days

From 61st day onwards

1

March, 2021 (Qtr.)

18th April, 2021

No Interest

9%

18%

NA

 

G. Relaxation to normal taxpayers in filing of monthly return in Form GSTR-3B

Sl. No.

Tax Period

Class of taxpayer
(Based on AATO)

Due date of filing

Reduced Rate of Interest

Waiver of late fee till

NIL

9%

18%

1

March, 2021

> Rs. 5 Cr.

20th April

NA

First 15 days

From 16th Day

5th May, 2021

Up to Rs. 5 Cr

20th April

First 15 days

For next 45 days

From 60th day onwards

19th June, 2021

2

April, 2021

> Rs. 5 Cr.

20th May

NA

First 15 days from Due date

From 16th Day from due date

4th June, 2021

Up to Rs. 5 Crs

20th May

First 15 days

For next 30 days

From 45th day onwards

4th July, 2021

3

May, 2021

> Rs. 5 Cr.

20th June

NA

First 15 days from Due date

From 16th Day from due date

5th July, 2021

Up to Rs. 5 Cr

20th June

First 15 days

For next 15 days

From 30th day onwards

20th July, 2021

H. Relaxation in filing of Form GSTR-3B (Quarterly) by Taxpayers under QRMP Scheme

Sl. No.

Tax Period

Form Type

Due date of filing

Reduced Rate of Interest

Waiver of late fee till

1st 15 days from due date

Next 45 days

From 61st day onwards

1

March, 2021

Form GSTR-3B (Quarterly)

22/24th April, 2021,(Group A/B)

No Interest

9%

18%

21/ 23rd June, 2021,(Group A/B)

2

April, 2021

Form GST PMT-06

25th May, 2021

No Interest

9%

18%

NA

3

May, 2021

Form GST PMT-06

25th June, 2021

No Interest

9%

18%

NA


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Category GST, Other Articles by - Rohit Kumar Singh 



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