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.
Government has further extended the dates of various compliances by Taxpayers under GST, through Central Tax Notification Nos. 10/2021, 11/2021, 12/20211, 13/2021, 14/2021, all dated 1st May, 2021. The details are summarized below:
Page Contents
- A. Relaxation to normal taxpayers in filing of monthly return in Form GSTR-3B
- B. Relaxation in filing of Form GSTR-3B (Quarterly) by Taxpayers under QRMP Scheme
- C. Relaxations in filing Form CMP-08 for Composition Taxpayers :
- D. Filing of Form GSTR-1/IFF by Normal Taxpayers:
- E. Filing of Returns by Composition, NRTP, ISD, TDS & TCS Taxpayers:
- F. Filing of Form ITC-04:
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.
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.
what will be waivement for fy 19-20 , GSTR-1??? any maximum limit?
f y 18-19 gst 3b interest waiver notification kindly send my mail
How to waver Gst Interest 2020 of RSS 22 lakhs
Gst Council meeting is going to happan on 28 may. Gst late fees is going to waived off
i Can Help in saving Late Fees
what’s up =931915526.3
Thank-you sir R.Ramesh your suggestion for GST Amensty Schme Relief Taxpayer For CovidPendamic For All GST Returns Time Extended
From,
TPr. R Ramesh M.Com, BBA, GSTP, HDSE,
RR And Co
GST Practitioner
GSTP ID 331800002862GPN
FEDERATION OF TAX PRACTITIONERS TAMILNADU
146/147 Aziz Complex 1st Floor Big Street
Pattukkkottai Thanjavur Dist
Tamilnadu
India – 614 601
Email rameshrrcopkt@gmail.com
Mobile No. 9159153140 99653 61319
To,
Hon.Smt. Nirmala Sitharaman
Union Minister of Finance, Government of India &
Chairperson – GST Council
134, North Block, New Delhi – 110 001
Contact.gstcouncil@gov.in
Tel: 011-23762656
Respected Sir/Madam,
Sub: COVID-19 -2 Pandemic Lockdown – Tamil Nadu State Lockdown 10-05-2021 To 24-05-2021
Relief COVID-19-2
Request To All # – Government of India – Ministry of Finance -GST Council – #GSTAmnestySchemewithITC and Removal of GST-4 Annual Return 2019-20 CD
Kindly Extend All the GST Returns, IT, MCA. More than 7 Months Waiting…..
Waiver All the GST Late Fees.
Save All.
GST Portal , GST Network Failure
More Indifference Between Income Tax and GST
Income Tax Penalty Rs.1000/-
GST Late Fees Transaction Dealers Above Rs.100000/-
Nil Return Dealers ( No Business ) Above Rs.50000/-
SAVE All India Tax Payers, Tax Professionals, GSTPs.
#GSTAmnestySchemewithITC
Extend All.
GST Tax Rs.1000/- GST Late Fees Rs.100000/-
Without Business GST Late Fees Rs.50000/-
How to Possible Continue Small Traders, Small Tax Professionals Survival ….
Ground Level Problems and All the Genuine Tax Payers and Genuine Tax Professionals Only Affected…
Respected Sir/Madam,
Every Month More than 1 Lakhs Tax Professionals, GSTPs, Efficiently Workings More Lakhs of Crores GST Revenues Collected.
After 2017 To 2021
Govt of India Without Support All India Tax Professionals, Tax Payers, MSMEs.
Our Profession,???, Life ???, Family ???
Relief COVID-19 1 & 2
Reopen – Cancelled GSTIN.
Request To All # – Government of India -Ministry of Finance – GST Council -Kindly Extend All the GST Returns, IT, MCA upto Six (6) Months.. Removal of GST-4 Annual Return 2019-20. #GstAmnestyWithITC
Waiver All GST Late Fees.
Kindly Issue GSTPs Certificate (Goods and Services Tax Practitioners) in GST Portal. Kindly Allow EVC Facilities in the GSTPs Login. All Over India All the GSTPs Certificates Not Issued, Waiting more than 3 Years.
GST Council Meeting…
Kindly Relief GST Late Fees
Kind Attention CBIC – Relief Covid-19 1 & 2.
India – After GST – 2017
All Our Freedom and Holidays , Festival Days, Destroyed by GST Portal, CBIC.
CBIC Fixed Due Dates on Sunday Holidays and Festival Holidays. Rigid Approach. All the Employees Not Available, Banks Closed, Shops Closed.
How To Filing ???
Relief COVID-19 1 & 2..
All Over India All the Tax Professionals, All the GSTPs, National Federation of Tax Practitioners, and All the States Federation of Tax Practitioners, Trade Associations Representation to Government of India – Ministry of Finance – GST Council – CBIC.
After 2017 To 2021 GST Portal and GST Network Server Problems Continued.
All Over India All Tax Professionals, GSTPs, Faced Lot of Problems., and More Money Losses.
Government of India – Ministry of Finance – CBIC -GST – 2019 Gaja Cyclone, Nivar Cyclone, Covid-19, 7 Months Waiting…..
More Holidays, Bank Holidays May 21.
Request To All # – Distance – and Extension GST – Relief Covid-19.
GST, GST Portal and GST Filing Returns and Reconciliation Very Complicated.and
More Dangerous. Future GST Return Filing ???
Tax Profession ???
All India Tax Professionals ???
Every Day Changes … Dangerous…
Relief COVID-19….
All are Human Being. Pray to God -Save People. Save Tax Professionals, GSTPs, Tax Payers, MSMEs.
One Nation One Tax More Forms More GST Late Fees.
Destroyed Tax Professionals, Tax Payers
Tamilnadu State and Other States Unique Identification.
Culture, Language, Business, Standard of Living, Architecture, Temples. People, Etc
GST Portal, GST Network 2017 To 2021 More Server Problems, OOPs, E-Payment Problems.
Relief Covid-19
All Over India All GSTPs, Tax Professionals, Tax Payers, MSMEs Faced More Financial Problems, Difficulties.
More GST Late Fees.
Kindly Extend All the GST Returns..
GST Portal and GST Network 2017 To 2021 Continuous Server Problems, OOPs, Without User Friendly.
More GST Late Fees. Without Satisfaction.
Kindly Change GST Portal and GST Network
More Pressure, Health Problems For All India Tax Professionals, GSTPs. Tax Payers.
More GST Late Fees and Poor GST Portal and GST Network.
Without Extension…..
All the Small Traders ??? and Tax Professionals ??? MSMEs ???
Tax Profession ???
Save Indian Tax Profession…
Waiver All the GST Late Fees and Other Late Fees…
Kindly Extend All…
GST New Registration Entry Free. GST Cancellation – Exit – GSTR -10 Final Return GST Late Fees Rs.10000/- (CGST Rs.5000/- + SGST Rs.5000/- )
Kindly Waiver All GST Late Fees.
Thanking You
Yours Faithfully
R Ramesh M.Com GSTP
Date : 10-05-2021
VERY USEFUL