^®
TaxReply India Private Limited

GST Library

Login | Register

Best GST Library

Contact Us

Subscription Plans

GST News | Updates

GST Calendar

GST Diary

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

Act & Rules (E-book)

GST Rates

GST Rates (E-book)

HSN Classification

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

GST Forms

Full Site Search

E-way Bill

Finance Bill

GST Evasion in India

GST Videos

About Us

Contact Us

Our Services

GST e-books

GST Domains Sale

🔒

TaxReply India Pvt Ltd

🔒

^®

Subscribe Free GST updates on...

Join on twitter

Join GST Group 120

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans.

English | हिंदी | தமிழ்

Extension or Waiver?

This is to clarify doubt of many that government has not extended due date for GSTR-3B for March & April month but provided short waiver on late filing fee and interest on delayed tax payment as mentioned below.

Due date for GSTR-3B for April 2021

Late fee waiver as provided by Notification No.09/2021 dated 01st May 2021

Particulars	Month (corresponding due date)	Late Fee Waiver
Mandatory Monthly Taxpayers (More than 5 crore turnover)	March 2021 (20/04/2021) April 2021 (20/05/2021)	For 15 days from due date
Voluntary Monthly Taxpayers (Upto 5 crore turnover)	March 2021 (20/04/2021) April 2021 (20/05/2021)	For 30 days from due date
QRMP Taxpayers (Upto 5 crore turnover)	Quarter ending March 2021 (22/04/2021 or 24/04/2021)	For 30 days from due date

Interest waiver as provided by Notification No.08/2021 dated 01st May 2021

Particulars	Month	Interest Waiver
Mandatory Monthly Taxpayers (More than 5 crore turnover )	March 2021 (20/04/2021) April 2021 (20/05/2021)	9% for first 15 days and 18% thereafter
Voluntary Monthly Taxpayers (Upto 5 crore turnover)	March 2021 (20/04/2021) April 2021 (20/05/2021)	Nil for first 15 days, 9% for next 15 days and 18% thereafter
QRMP Taxpayers (Upto 5 crore turnover)	March 2021 (22/04/2021 or 24/04/2021) April 2021 (25/05/2021)	Nil for first 15 days, 9% for next 15 days and 18% thereafter