Due Date Summery For Various Returns Under GST

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          Due Date Summery For The Month Of March And April 2021 Under GST 


Extension in various compliances for GST due due second wave of COVID-19.

 

Government has been issued various notifications regarding relaxation in various GST compliance due to covid-19 vide notification No 08/2021, 09/2021, 10/2021, 11/2021 , 12/2021, 13/2021, 14/2021 dated 01.05.2021. Summery for the notifications are as follows:-

Details Of Changes of Dates for Various returns:-

Tax Period

Type Of Return

Due Date

Extension Date

March

GSTR-3B > 5cr (M)

20.04.2021

05.05.2021

March

GSTR-3B< 5cr (M)

20.04.2021

20.05.2021

March

GSTR-3B (Q) *

22.04.2021

22.05.2021

March

GSTR-3B (Q) **

24.04.2021

24.05.2021

April

GSTR-3B > 5cr (M)

20.05.20201

04.06.2021

April

GSTR-3B< 5cr (M)

20.05.2021

19.06.2021

April

GSTR-1

11.05.2021

26.05.2021

FY 2020-21

GSTR-4

30.04.2021

31.05.2021

March

GSTR-5

20.04.2021

31.05.2021

April

GSTR-5

20.05.2021

31.05.2021

April

GSTR-6

13.05.2021

31.05.2021

April

GSTR-7

10.05.2021

31.05.2021

April

GSTR-8

10.05.2021

31.05.2021

 

Summary of Interest Liability :- A. For Who filling Monthly Returns:-

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. For Who is Filling GSTR-3B Quarterlt:-

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

 


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