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GST Returns extension & late fee waiver after 43rd GST Council Meeting

(GST Notifications dated 01 June 2021)

Seeks to notify the effective date of proviso to section 50(1) of CGST Act as 01st July 2017.
 
Seeks to extend the due date for filing FORM GSTR-1 for the m/o May 2021 to 26th June 2021.
 
Seeks to provide lower rate of interest for the m/o Mar, Apr & May 2021 & Quarter ending Mar 2021 for tax payments in Form GSTR-3B / CMP-08.
 
Waiver of late fees u/s 47 on Form GSTR-3B for the m/o March 2021, April & May 2021 and quarter ending March 2021.
 
Seeks to reduce maximum late fee for late filing of GSTR-1 from June 2021 onwards (or quarter ending June 2021 onwards) for small taxpayers or taxpayers having Nil Returns.
 
Seeks to reduce maximum late fee for late filing of GSTR-4 from FY 2021-22 onwards.
 
Seeks to reduce maximum late fee for late filing of GSTR-7 from June 2021 onwards.
 
Seeks to exempt government department and local authority from e-invoicing provisions.
 
Extension of various dates for completion of proceeding, passing order, issuing notice, filing of appeal , submitting reply or application etc. in view of the spread of pandemic COVID-19.
 
GSTR-4 due date extended from 31st May 2021 to 31st July 2021 for FY 2020-21 for Composite dealers.
 
ITC-04 due date extended from 31st May 2021 to 30th June 2021 for the quarter ending March 2021 (To be filed by Principal for goods sent to job worker and received back - Rule 45).
 
Central Goods and Services Tax (Fifth Amendment) Rules, 2021.

 


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Author:

TaxReply


Jun 2, 2021


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GST News (Updates)


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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)