Relaxation in GST for various compliances (Notification No 8 to 14/2021 CT dated 1st May 2021)

Tax Period

Turnover in FY

Due Date

Late Fee

NIL Interest

Interest 9%

AGGREGATE TURNOVER IN THE PRECEEDING FY MORE THAN RS. 5 CRORE (> Rs 5 Cr)

Mar'21

FY 2019-20

20^th April'21

Fifteen days from the due date i.e. till 5^th May'21

No Relaxation

First 15 days from due date - Till 5th May'21

Apr'21

FY 2020-21

20^th May'21

Fifteen days from the due date i.e. till 4^th June'21

No Relaxation

First 15 days from due date - Till 4th June'21

AGGREGATE TURNOVER IN THE PRECEEDING FY UPTO RS.5.00 CRORE - (Filling Monthly GSTR 3B)

Mar'21

FY 2019-20

20th April'21

Thirty days from the due date i.e. till 20th May'21

First 15 days from due date - Till 5th May'21

For the next 15 days i.e. From 6th May to 20th May'21

Apr'21

FY 2020-21

20th May'21

Thirty days from the due date i.e. till 19th June'21

First 15 days from due date - Till 4th June'21

For the next 15 days i.e. From 5th June to 19th June'21

AGGREGATE TURNOVER IN THE PRECEEDING FY UPTO RS.5 CRORE - (Filling Quarterly GSTR 3B i.e. Opted QRMP)

Jan - Mar'21

FY 2019-20

22^nd /24^th April'21

Thirty days from the due date i.e. till 22nd / 24^th May'21

First 15 days from due date - Till 7th / 9th May'21 - As per state

For the next 15 days i.e. From 8th /10^th May to 22^nd / 24^th May'21 - As per state

Tax Period

Form

Due Date

NIL Interest

Interest 9%

Quarter Ending Mar'21

CMP-08

18^th April'21

First 15 days from due date- Till 2^nd May

For the next 15 days i.e. From 3^rd May to 17^th May

Tax Period

Form

Due Date

Extended due date

Notification

FY 2020-21

GSTR-04

30^th April'21

31^st May'21

NN- 10/2021- CT

Jan-March'21

ITC-04

25h April'21

31st May'21

NN- 11/2021- CT

April'21

GSTR 1

11th May'21

26th May'21

NN- 12/2021- CT

April'21

IFF

1^st -13^th May'21

1st to 28th May'21

NN- 13/2021- CT

Tax Period

Amendment in GST Rules

April'21 and May'21

Condition of Rule 36(4) shall apply cumulatively for April'21 and May'21. GSTR-3B for May'21 shall be furnished with the cumulative adjustment of ITC. (NN 13/2021-CT)

Tax Period

Due dates falling

Extended Due date

Time limit for completion/compliance, by any authority or person

15^th April - 30th May'21

31^st May 2021

Time limit for rule 9 (i.e. Verification & approval for Registration)

1^st May - 31^st May'21

15^th June 2021

Time limit for issue of refund order in terms of the Sec 54(5)/(7)

15^th April - 30th May'21

15 days after the receipt of a reply to the notice from the registered person or the 31st May 2021, whichever is later.