Extension in GST Due Dates and Relief Measures for taxpayers under GST due to second wave of COVID-19 pandemic

In response to outbreak of second wave of Covid-19 pandemic, the government has issued various notifications extending certain due dates under GST and granting relief to taxpayers in terms of waiver of interest cost on delayed payment of tax and late fees on late filing of returns. The analysis of all such relief granted by the government to the taxpayers in a summarised manner is as under:

1. For Regular Taxpayers:

(A) Waiver of Interest and Late Fees:

FORM GSTR-3B
(A) TAXPAYERS HAVING AGGREGATE TURNOVER > RS. 5 CRORES IN PRECEDING FY
Tax Period Due date Extended Due Date Interest Late fees waived if return filed on or before*
No interest payable till Interest payable @ 9% p.a. from & till Interest payable @ 18% p.a. from
Mar, 2021 20th Apr, 2021 Not extended Not Applicable 21st Apr to 05th May, 2021 06th May, 2021 05th May, 2021
Apr, 2021 20th May, 2021 Not extended Not Applicable 21st May to 04th June, 2021 05th June, 2021 04th June, 2021
(B) TAXPAYERS HAVING AGGREGATE TURNOVER UPTO RS. 5 CRORES IN PRECEDING FY
(I)Taxpayers under QRMP (Quarterly Return Monthly Payment) Scheme:
(i) GROUP-I TAXPAYERS
Tax Period Due date Extended Due Date Interest Late fees waived if return filed on or before*
No interest payable till Interest payable @ 9% p.a. from & till Interest payable @ 18% p.a. from
Jan to Mar, 2021 22nd Apr, 2021 Not extended 07th May, 2021 08th May, 2021 to 22nd May, 2021 23rd May, 2021 22nd May, 2021
Apr, 2021 22nd May, 2021 Not extended 06th June, 2021 07th June, 2021 to 21st June, 2021 22nd June, 2021 Not Applicable
(ii) GROUP-II TAXPAYERS
Tax Period Due date Extended Due Date Interest Late fees waived if return filed on or before*
No interest payable till Interest payable @ 9% p.a. from & till Interest payable @ 18% p.a. from
Jan to Mar, 2021 24th Apr, 2021 Not extended 09th May, 2021 10th May, 2021 to 24th May, 2021 25th May, 2021 24th May, 2021
Apr, 2021 24th May, 2021 Not extended 08th June, 2021 09th June, 2021 to 23rd June, 2021 24th June, 2021 Not Applicable
Group I– Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep
Group II– Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi
(II)Taxpayers not under QRMP (Quarterly Return Monthly Payment) Scheme:
Tax Period Due date Extended Due Date Interest Late fees waived if return filed on or before*
No interest payable till Interest payable @ 9% p.a. from & till Interest payable @ 18% p.a. from
Mar, 2021 20th Apr, 2021 Not extended 05th May, 2021 06th May, 2021 to 20th May, 2021 21st May, 2021 20th May, 2021
Apr, 2021 20th May, 2021 Not extended 04th June, 2021 05th June, 2021 to 19th June, 2021 20th June, 2021 19th June, 2021

* Please note that late fees will not be levied only if the returns are filed on or before the dates prescribed as above. If the returns are filed after the dates prescribed, late fees will be levied and that too from the due date/extended due date of the filing of the return.

(B) Extension in Due Dates:

Form Tax Period Due Date Extended Due Date
GSTR-1 April, 2021 11th May, 2021 26th May, 2021
IFF April, 2021 13th May, 2021 28th May, 2021
ITC-04 Jan to Mar, 2021 25th Apr, 2021 31st May, 2021

2. For Composition Taxpayers:

(A) Waiver of Interest and Late Fees:

FORM GST CMP-08
Tax Period Due date Extended Due Date Interest Late fees waived if return filed on or before*
No interest payable till Interest payable @ 9% p.a. from & till Interest payable @ 18% p.a. from
Jan to Mar, 2021 18th April, 2021 Not extended 03rd May, 2021 04th May, 2021 to 18th May, 2021 19th May, 2021 Not Applicable

(B) Extension in Due Dates:

Form Tax Period Due Date Extended Due Date
GSTR-4 FY 2020-21 30th Apr, 2021 31st May, 2021

3. Other relief to taxpayers:

Sr. No. Particulars Period prescribed
1. The corporate taxpayers where it is mandatory to furnish the returns through Digital Signature Certificate (DSC) are allowed to furnish their returns (GSTR 3B and GSTR 1) through Electronic Verification Code (EVC) during the period from GSTR-3B & GSTR-1: 27th Apr, 2021 to 31st May, 2021
2. In cases where a notice has been issued for rejection of refund claim in full or in part and where the time limit of sixty days for passing the order in terms of Sec. 54(5) read with Section 54(7) of the CGST Act, 2017 falls during 15th Apr, 2021 to 30th May, 2021, then time limit for passing such order has been extended to 15 days from the receipt of the reply to such notice or 31st May, 2021, whichever is later
3. Where, any time limit for completion or compliance of any action, by any authority or by any person, including for the purposes of:

(a) completion of any proceeding or passing of any order or issuance of any notice, intimation, notification, sanction or approval or such other action, by whatever name called, by any authority, commission or tribunal, by whatever name called;

(b) filing of any appeal, reply or application or furnishing of any report, document, return, statement or such other record, by whatever name called

falls during the period from the 15th Apr, 2021 to 30th May, 2021, and where completion or compliance of such action has not been made within such time, then except for certain compliances as mentioned under Notification No. 14/2021-Central Tax dated 1st May, 2021, such time limit has been extended upto

31st May, 2021

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