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Summary of GST notifications are tabulated below

Relevant Notifications (Central Tax dated 01.05.2021)

Notification No. Central Tax

Description

08/2021

Interest Relaxation for Tax Payable of Mar-Apr-21

09/2021

Late Fee Relaxation for GSTR3B of Mar-Apr-21

10/2021

Extension of GSTR-4 for FY 2020-21

11/2021

Extension of filing ITC-04 for Q4 of FY 2020-21

12/2021

Extension for GSTR-1 Due Dates for Apr-21

13/2021

Relaxation for Rule 36(4) and furnishing IFF for Apr-21

14/2021

Other relaxations for Completion or Compliance of Action under GST

GST relaxations during COVID period

Relaxation in Interest rate and Late Fees for Mar-2021 and April-2021 returns as per notification no. 8/2021 and No. 09/2021- Central Tax

For Turnover > 5 Crores in preceding FY in case of GSTR 3B Return

Returns

Due Date

Interest @ 9%

Late Fees @ NIL

From

To

From

To

Mar-2021

20.04.2021

21.04.2021

05.05.2021

*

21.04.2021

05.05.2021

Apr-2021

20.05.2021

21.05.2021

04.06.2021

*

21.05.2021

04.06.2021

 

* 18 % thereafter and also please make a Note: Interest will be charged in staggered manner wherever applicable. If return not filed within due dates, then late fees @ Rs. 50/- (Nil Return: Rs. 20/-) per day will be applicable from the next day after the due date as may be prescribed/specified.

For Turnover < 5 Crores in Preceding FY in case of GSTR 3B Return

Category A States

Taxpayer

Months

Due Date

Interest @ NIL

Interest @ 9%

Late Fees @NIL

From

To

From

To

From

To

Monthly

Mar-2021

20.04.2021

21.04.2021

05.05.2021

06.05.2021

20.05.2021*

21.04.2021

20.05.2021

Apr-2021

20.05.2021

21.05.2021

04.06.2021

05.06.2021

19.06.2021*

21.05.2021

19.06.2021

Quarterly

Mar-2021

22.04.2021

23.04.2021

07.05.2021

08.05.2021

22.05.2021*

23.04.2021

22.05.2021

Apr-2021 (PMT08)

25.05.2021

26.05.2021

09.06.2021

10.06.2021

24.06.2021*

N.A.

 

*thereafter 18% and Category A: 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

For Turnover < 5 Crores in Preceding FY in case of GSTR 3B Return

Category B States

Taxpayer

Months

Due Date

Interest @ NIL

Interest @ 9%

Late Fees @NIL

From

To

From

To

From

To

Monthly

Mar-2021

20.04.2021

21.04.2021

05.05.2021

06.05.2021

20.05.2021

*

21.04.2021

20.05.2021

Apr-2021

20.05.2021

21.05.2021

04.06.2021

05.06.2021

19.06.2021*

21.05.2021

19.06.2021

Quarterly

Mar-2021

24.04.2021

25.04.2021

09.05.2021

10.05.2021

24.05.2021*

25.04.2021

24.05.2021

Apr-2021 (PMT08)

25.05.2021

26.05.2021

09.06.2021

10.06.2021

24.06.2021*

N.A.

*thereafter 18% and Category B: 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 J&K, Ladakh, Chandigarh or Delhi.

Relaxations to Composition Taxpayers

Form

Frequency

Due Date

Interest @ NIL

Interest @ 9%

From

To

From

To

CMP-08 (Self

assessed tax)

Quarterly (Mar-2021)

18.04.2021

19.04.2021

03.05.2021

04.05.2021

18.05.2021*

*thereafter 18%

Notification no. 13/202, 12/2021 and 10/2021 - Central tax pertaining to due Dates for GSTR-1/IFF

Form

Period

Due Date

Normally

Revised

GSTR1

Apr-21

11.05.2021

26.05.2021

IFF

13.05.2021

28.05.2021

GSTR4 for FY

2020-21

 

30.04.2021

31.05.2021

Other Relaxations

  • Due date for filing ITC04 (Goods dispatched to /received from Job work) for the Q4 (Jan-Mar) of 2020-21 has been extended to 05.2021 as per notifications no. 11/2021 –Central Tax.
  • Rule 36(4) pertain to restriction of 10% Provisional ITC shall apply cumulatively for the period April & May-2021 in the return FORM GSTR-3B for the tax period May-2021
  • The time limit for completion of action of verification by the proper officer of the application for GST registration and its approval (Rule-9 of CGST rules pertaining to Verification of the Application and Approval) falls between 05.2021 to 31.05.2021 has been extended to 15.06.2021 as per notification no. 14/2021- Central Tax.

As per notification no. 14/2021- Central Tax pertaining to Timeline for all other proceedings, asset order etc.

Whose last date of completion falls between 15th April to 30th May is extended to 31st May 2021

Completion of any proceeding or passing of any order or issuance of any of the following

  1. Notice, Intimation, Notification
  2. Sanction and Approval(by any authority, commission or tribunal)

Filing of any Appeal, Reply and Application

Furnishing of any

  1. Report
  2. Document
  3. Return
  4. Statement or such other record

Disclaimer: The purpose of this is to share knowledge and not to solicit any business or profession and it is for education purpose only. This is not the alternate of bare acts/circular/notification issued from time to time and it is for your quick reference. You may communicate with us for any assignments, updates, queries and clarifications.


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Category GST, Other Articles by - CAJayprakash Pandey 



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