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GSTN Advisory on interest waiver, late fee waiver and due date extension for March & April 2021.

Waiver of interest and late fee to normal taxpayers (filing return on monthly or quarterly basis) and composition taxpayers, for the tax periods of March and April, 2021

Government has granted waiver from payment of interest and/or late fee to normal (Monthly / Quarterly) & composition taxpayers for the tax periods of March and April, 2021, through Central Tax Notification Nos. 08/2021 and 09/2021, both dated 1st May, 2021. The details are summarized below:

A. 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

First 15 days from due date

Next 15 days

From 31st  day onwards

1

March, 2021

> Rs. 5 Cr.

20th April

9%

18%

18%

5th May, 2021

Up to Rs. 5 Cr

20th April

Nil

9%

18%

20th May, 2021

2

April, 2021

> Rs. 5 Cr.

20th May

9%

18%

 

18%

4th June, 2021

Up to Rs. 5 Cr

20th May

Nil

9%

 

18%

 

19th June, 2021


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

Sl.
No.

Tax Period

Class of taxpayer

(Based on AATO)

Due date of filing

Reduced Rate of Interest

Waiver of late fee till

First 15 days from due date

Next 15 days

From 31st  day onwards

1

March, 2021

Form GSTR-3B (Quarterly)

22/24th  April, 2021,

(Group A/B)

Nil

 

9%

 

18%

 

22/ 24th  May, 2021,

(Group A/B)

2

April, 2021

Form GST PMT-06

25th May, 2021

Nil

 

9%

 

18%

 

NA

C. Relaxations in filing Form CMP-08 for Composition Taxpayers : For Quarter of Jan-March, 2021, instead of 18th April, 2021, Composition Taxpayers can now file their quarterly return in Form CMP-08, without interest up to 3rd May, 2021, with 9% reduced interest between 4th May to 18th May, 2021, and with 18% interest from 19th May, 2021 onwards.

Government has extended the dates of various compliances by Taxpayers under GST, through Central Tax Notification Nos. 10/2021, 11/2021, 12/2021, 13/2021, 14/2021, all dated 1st May, 2021. The details are summarized below:

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

Sl.No.

Return Type(Form)

To be filed by

Tax period

Due Date

Due Date Extended till

1

Form GSTR-1 (Monthly)

Normal Taxpayer filing Monthly returns

April, 2021

11.05.2021

26.05.2021

2

Form IFF

Normal Taxpayers under QRMP Scheme

April, 2021

13.05.2021

28.05.2021

E. Filing of Returns by Composition, NRTP, ISD, TDS & TCS Taxpayers:

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 May, 2021

2

GSTR-5

Non Resident Taxpayers (NRTP)

March/ April, 2021

20th April/ May, 2021

31st May, 2021

3

GSTR-6

Input Service Distributors (ISD)

April, 2021

13th May, 2021

31st May, 2021

4

GSTR-7

Tax Deductors at Source (TDS deductors)

-do-

10th May, 2021

31st May, 2021

5

GSTR-8

Tax Collectors at Source (TCS collectors)

-do-

10th May, 2021

31st May, 2021

F. Filing of Form ITC-04: The due date for filing of Form GST ITC-04 (to be filed by Principal/Manufacturer for goods sent/received/supplied from Job Worker) for the quarter Jan-March, 2021, (due date 25th April, 2021) has been extended till 31st May, 2021

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May 5, 2021


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GST News (Updates)


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18
Apr
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18 Apr

☑ Quarterly | CMP-08

CMP-08 for Quarter Jan - Mar 2024 (For Composite Taxpayers - Rule 62).

20 Apr

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Mar 2024 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Mar 2024 [Return by OIDAR Service Providers - Rule 64.]

22 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2024 (QRMP Taxpayer < 5 Cr - Rule 61) - Category I States.

* State Category I - Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2024 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2024) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for the FY 2023-24 (For taxpayers upto 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2023-24 by Composite Taxpayer (Rule 62).

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2024 (Rule 61A)