The Central Government with an intent to provide relief to the taxpayers to a certain extent has issued the below set of notifications granting relief in the form of waiver of interest, late fee, extension of various GST compliances etc. The below table captures a gist of the notifications:

Notification No Details of the notification
Notification no. 08/2021 – Central Tax The notification seeks to specify the rate of interest applicable for delay in filing of GSTR-3B for tax periods as specified in table below:

Taxpayer turnover in previous FY Tax Period Perio-dicity of return filing NIL rate of interest (if return is filed as per below time-line) 9% rate of interest (if return is filed after timeline mentioned in column 3 but on or before date men-tioned below) 18% rate of interest (if the return is filed after the timeline men-tioned in column 5)
1 2 3 4 5  
Turnover > INR 5 crores March 2021 Monthly 5 May 2021 6 May onwards
April 2021 4 June 2021 5 June onwards
Turnover < INR 5 crores March 2021 Monthly 5 May 2021 20 May 2021 21 May onwards
April 2021 4 June 2021 19 June 2021 20 June onwards
Turnover < INR 5 crores Quarter ending March 2021 Quarterly 7 May 2021 / 9 May 2021 22 May 2021 / 24 May 2021 23 May onwards / 25 May onwards
Composition taxpayers Quarter ending March 2021 Quarterly 3 May 2021 18 May 2021 19 May onwards

*Similar notification issued under IGST Act, 2017 and UTGST Act, 2017.

**The notification is effective from 18 April 2021.

Notification no. 09/2021 – Central Tax The notification seeks to waive the late fee payable under Section 47 for registered taxpayers who fails to furnish GSTR-3B for the period specified below provided such return is furnished on or before the date mentioned below:

Tax-payer turn-over in pre-vious FY Principal place of business of taxpayer Periodicity of return filing Tax Period Condition (GSTR-3B to be filed on or before the below specified date)
Turnover > INR 5 crores Anywhere in India March 2021 5 May 2021
April 2021 4 June 2021
Turnover < INR 5 crores Anywhere in India Monthly March 2021 20 May 2021
April 2021 19 June 2021
Turnover < INR 5 crores 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. Quarterly January – March 2021 22 May 2021
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 Jammu and Kashmir, Ladakh, Chandigarh or Delhi. 24 May 2021

*The notification is effective from 20 April 2021.

Notification no. 10/2021 – Central Tax The notification seeks to extend the time limit for furnishing annual return by composition taxpayers in Form GSTR-4 for the FY 2020-21 to 31st May 2021.
Notification no. 11/2021 – Central Tax The notification seeks to extend time period for furnishing declaration in Form GST ITC-04, in respect of goods dispatched to a job worker or received from job worker during the period 1st January 2021 to 31st March 2021 till 31st May 2021.
Notification no. 12/2021 – Central Tax The notification seeks to extend the due date for furnishing the FORM GSTR-1 under Section 39(1) of CGST Act, 2017 for the month of April 2021 till 26th May 2021.
Notification no. 13/2021 – Central Tax The notification seeks to make the following amendments:

  • The condition of restriction on availment of ITC to 5% of eligible credit specified under Rule 36(4) of CGST Rules shall apply cumulatively for the period April and May 2021 and FORM GSTR-3B form for May 2021 should be filed after with cumulative adjustment of ITC pertaining to the said period April and May 2021.
  • For registered taxpayers who are furnishing GSTR-1 return quarterly and using Invoice Furnishing Facility (‘IFF facility’) to furnish outward details for the first two months of the quarter, the time limit for furnishing GSTR-1 using IFF facility for the month of April 2021 is between 1st May 2021 – 28th May 2021.
Notification no. 14/2021 – Central Tax The Notification seeks to extend timelines for completion of relevant GST compliances/ certain GST activities falling due between 15th April 2021 and 30thMay 2021 till 31st May 2021 (except for few provisions covered in the exception clause mentioned in the original notification). This primarily extends the following timelines:

  • Filing of GSTR-5 (return to be filed by non-resident taxpayers), GSTR-6 (ISD) and GSTR-7 (TDS return) etc. (Please note that due dates for payment of taxes, filing of GSTR3B and GSTR-1 are not covered governed by this notification. The due dates for these compliances shall be covered by separate notifications/ provisions of the CGST Rules)
  • Filing of any appeal, replies or application or furnishing of any report etc.

Further, the notification also extends the following timeline:

  • Where a notice has been issued for rejection of refund claim and the time limit for issuance of order under section 54(5) of CGST Act, 2017 falls between 15th April 2021 and 30th May 2021, such time limit has been extended to 15 days after receipt of reply to notice from registered person or 31st May 2021 whichever is earlier.

*The notification is effective from 15 April 2021.

The second wave of Covid-19 pandemic has turned out to be more severe and destructive as compared to the first wave and considering the difficulties faced by companies, consultants and tax authorities alike, these measures are expected to bring a certain relief to them.

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