Article contains Updated Due Dates for GSTR-3B (Turnover > 5 Crores in PY), Updated Due Dates for GSTR-3B (Turnover < 5 Crores in PY) Category II, Updated Due Dates for GSTR-1/IFF, explanation on Relaxations to Composition Taxpayers and explanation on Other Relaxations to GST Taxpayers.
Updated Due Dates for GSTR-3B (Turnover > 5 Crores in PY)
|
Months |
Due Date |
Interest @ 9% | Late Fees @ NIL | ||
| From | To | From | To | ||
| Mar’2021 | 20.04.2021 | 21.04.2021 | 05.05.2021 | 21.04.2021 | 05.05.2021 |
| Apr’2021 | 20.05.2021 | 21.05.2021 | 04.06.2021 | 21.05.2021 | 04.06.2021 |
Updated Due Dates for GSTR-3B (Turnover < 5 Crores in PY) – Category I
Frequency |
Months |
Due Date |
Interest @ NIL |
Interest @ 9% |
Late Fees @NIL |
|||
From |
To |
From |
To |
From |
To |
|||
Monthly |
Mar’2021 |
20.04.2021 |
21.04.2021 |
05.05.2021 |
06.05.2021 |
20.05.2021 |
21.04.2021 |
20.05.2021 |
Apr’2021 |
20.05.2021 |
21.05.2021 |
04.06.2021 |
05.06.2021 |
19.06.2021 |
21.05.2021 |
19.06.2021 |
|
Quarterly |
Mar’2021 |
22.04.2021 |
23.04.2021 |
07.05.2021 |
08.05.2021 |
22.05.2021 |
23.04.2021 |
22.05.2021 |
Apr’2021 (PMT08) |
25.05.2021 |
26.05.2021 |
09.06.2021 |
10.06.2021 |
24.06.2021 |
N.A. |
||
Category I: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep
Updated Due Dates for GSTR-3B (Turnover < 5 Crores in PY) Category II
Frequency |
Months |
Due Date |
Interest @ NIL |
Interest @ 9% |
Late Fees @NIL |
|||
From |
To |
From |
To |
From |
To |
|||
Monthly |
Mar’2021 |
20.04.2021 |
21.04.2021 |
05.05.2021 |
06.05.2021 |
20.05.2021 |
21.04.2021 |
20.05.2021 |
Apr’2021 |
20.05.2021 |
21.05.2021 |
04.06.2021 |
05.06.2021 |
19.06.2021 |
21.05.2021 |
19.06.2021 |
|
Quarterly |
Mar’2021 |
24.04.2021 |
25.04.2021 |
09.05.2021 |
10.05.2021 |
24.05.2021 |
25.04.2021 |
24.05.2021 |
Apr’2021 (PMT08) |
25.05.2021 |
26.05.2021 |
09.06.2021 |
10.06.2021 |
24.06.2021 |
N.A. |
||
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, the Union territories of J&K, Ladakh, Chandigarh or Delhi
Updated Due Dates for GSTR-1/IFF
| Form | Period | Due Date | |
| Original | Revised | ||
| GSTR1 | Apr’21 | 11.05.2021 | 26.05.2021 |
| IFF | 13.05.2021 | 28.05.2021 | |
Relaxations to Composition Taxpayers
| Form | Form | Due Date | Interest @ NIL | Interest @ 9% | ||
| From | To | From | To | |||
| CMP-08 | Quarterly (Mar’2021) | 18.04.2021 | 19.04.2021 | 03.05.2021 | 04.05.2021 | 18.05.2021 |
Other Relaxations
- Due date for filing ITC04 for the Q4 (Jan-Mar) of 2020-21 has been extended to 05.2021.
- Rule 36(4) shall apply cumulatively for the period April & May’2021 in the return FORM GSTR-3B for the tax period May’2021.
- The time limit for completion of action of verification of the application for GST registration and its approval (Rule-9 of CGST rules) falls between 05.2021 to 31.05.2021 has been extended to 15.06.2021.
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