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Summarized Chart for all relaxation (NN issued on 1st May 21)

NN- 8/2021- CT & NN- 9/2021- CT

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

20th April'21

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

No Relaxation

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

Apr'21

FY 2020-21

20th May'21

Fifteen days from the due date i.e. till 4th 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

22nd /24th April'21

Thirty days from the due date i.e. till 22nd / 24th 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 /10th May to 22nd / 24th May'21 - As per state

Tax Period

Form

Due Date

NIL Interest

Interest 9%

Quarter Ending Mar'21

CMP-08

18th April'21

First 15 days from due date- Till 2nd May

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

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

Tax Period

Form

Due Date

Extended due date

Notification

FY 2020-21

GSTR-04

30th April'21

31st 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

1st -13th 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)

 

NN- 14/2021- CT

Tax Period

Due dates falling

Extended Due date

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

15th April - 30th May'21

31st May 2021

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

1st May - 31st May'21

15th June 2021

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

15th 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.

To read the official press release, click here

 
 

 

Published by

CA Arun Chhajer
(GST Faculty @ Ministry of MSME Govt of India)
Category GST   Report

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