43rd Gst Council Meeting on 28.05.2021

GIST OF DUE DATES OF GST COMPLIANCES

For Turnover AATO upto Rs. 5 crores but filing monthly 3Bs

Tax period Original Due Date Upto Next 15 days Upto Next 45 days After 60 days of original due date
March 2021

QRMP Jan-Mar 2021

20.04.2021 05.05.2021 19.06.2021
Interest Nil Nil 9% 18%
Late Fees Nil Nil Nil As applicable

Tax period Original Due Date Upto Next 15 days Upto Next 30 days After 45 days of original due date
April 2021 20.05.2021 04.06.2021 04.07.2021
Interest Nil Nil 9% 18%
Late Fees Nil Nil Nil As applicable

Tax period Original Due Date Upto Next 15 days Upto Next 15 days After 30 days of original due date
May 2021 20.06.2021 05.07.2021 20.07.2021
Interest Nil Nil 9% 18%
Late Fees Nil Nil Nil As applicable

For Turnover AATO above 5 crores

Tax period Original Due Date Upto Next 15 days After 15 days
March 2021 20.04.2021 05.05.2021 20.05.2021
Interest Nil 9% 18%
Late Fees Nil Nil As applicable

            –

Tax period Original Due Date Upto Next 15 days After 15 days
April 2021 20.05.2021 04.06.2021 19.06.2021
Interest Nil 9% 18%
Late Fees Nil Nil As applicable

Tax period Original Due Date Upto Next 15 days After 15 days
May 2021 20.06.2021 05.07.2021 20.07.2021
Interest Nil 9% 18%
Late Fees Nil Nil As applicable
       

Due Dates for Payment of Tax PMT 06 by QRMP dealers

Category 1 States/ UTs

Tax Period Original Due Date Upto Next 15 days Upto Next 45 days After 60 days of original due date
March 2021 22.04.2021 07.05.2021 21.06.2021
Interest Nil Nil 9% 18%
Late Fees Nil Nil Nil As applicable

Tax Period Original Due Date Upto Next 15 days Upto Next 30 days After 45 days of original due date
April 2021 25.05.2021 09.06.2021 09.07.2021
Interest Nil Nil 9% 18%
Late Fees Nil Nil Nil As applicable

Tax Period Original Due Date Upto Next 15 days Upto Next 15 days After 30 days of original due date
May 2021 25.06.2021 10.07.2021 25.07.2021
Interest Nil Nil 9% 18%
Late Fees Nil Nil Nil As applicable

Due Dates for Payment of Tax PMT 06 by QRMP dealers

Category 2 States/ UTs

Tax Period Original Due Date Upto Next 15 days Upto Next 45 days After 60 days of original due date
March 2021 24.04.2021 09.05.2021 23.06.2021
Interest Nil Nil 9% 18%
Late Fees Nil Nil Nil As applicable

Tax Period Original Due Date Upto Next 15 days Upto Next 30 days After 45 days of original due date
April 2021 25.05.2021 09.06.2021 09.07.2021
Interest Nil Nil 9% 18%
Late Fees Nil Nil Nil As applicable

Tax Period Original Due Date Upto Next 15 days Upto Next 15 days After 30 days of original due date
May 2021 25.06.2021 10.07.2021 25.07.2021
Interest Nil Nil 9% 18%
Late Fees Nil Nil Nil As applicable

Due Dates for Other Gst Returns

CMP -08

Tax Period Original Due Date Upto Next 15 days Next 45 days After 60 days of original due date
Jan to March 2021 18.04.2021 03.05.2021 17.06.2021
Interest Nil Nil 9% 18%

                                                  GSTR -1 

Tax Period Original due date Extended date
April 2021 11.05.2021 26.05.2021
May 2021 11.06.2021 26.06.2021

                                         IFF INVOICE FURNISHING FACILITY 

Tax Period Original due date Extended date
April 2021 13.05.2021 28.05.2021
May 2021 13.06.2021 28.06.2021
     

GSTR 04 

Tax Period Original due date Extended date
2020- 2021 31.05.2021 31.07.2021
     

                                                  ITC 04 

Tax Period Original due date Extended date
Jan – March 2021 31.05.2021 30.06.2021
     

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