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.

Author Bio

Qualification: CA in Job / Business
Company: GTPL Hathway Ltd (Listed Entity)
Location: Ahmedabad, Gujarat, India
Member Since: 11 May 2021 | Total Posts: 2
I am having 4 years of Experience in Direct & Indirect Taxes, I have worked with CA Firm, Pvt Ltd Company and Listed company based in Ahmedabad. View Full Profile

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