43rd GST Council Meeting, Summary of Extended Due Dates, Relaxation in Interest & Late-fee, Relaxation in GSTR-9 & GSTR-9C for FY 2020-21

CLICK HERE TO DOWNLOAD : PRESS RELEASE OF 43RD GST COUNCIL MEETING DATED 28-05-2021

CLICK HERE TO DOWNLOAD : SUMMARY OF EXTENDED DUE DATES – 43RD GST COUNCIL MEETING

FOR MONTHLY GSTR-3B
Sr. No. Month Class of Taxpayer Original Due Date First 15 days from Due Date Interest Rate Next 45/30/15 days days Interest Rate From
61/46/31 day
Rate of Interest Late will be waived if return filed till
1 March Aggregate Annual Turnover in FY 2019-20 was more than
Rs. 5 crores
20-04-2021 21-04-2021 to 05-05-2021 9% From
06-05-2021
18% NA NA 05-05-2021
Aggregate Annual Turnover in FY 2019-20 was Upto Rs. 5 crores 20-04-2021 21-04-2021 to 05-05-2021 Nil 06-05-2021 to 19-06-2021 9% From
20-06-21
18% 19-06-2021
2 April Aggregate Annual Turnover in FY 2020-21 was more than
Rs. 5 crores
20-05-2021 21-05-2021 to 04-06-2021 9% From
05-06-2021
18% NA NA 04-06-2021
Aggregate Annual Turnover in FY 2020-21 was Upto Rs. 5 crores 20-05-2021 21-05-2021 to 04-06-2021 Nil 05-06-2021 to 04-07-2021 9% From
05-07-21
18% 04-07-2021
3 May Aggregate Annual Turnover in FY 2020-21 was more than
Rs. 5 crores
20-06-2021 05-07-2021 9% From
06-07-2021
18% NA NA 05-07-2021
Aggregate Annual Turnover in FY 2020-21 was Upto Rs. 5 crores 20-06-2021 05-07-2021 Nil 06-07-2021 to 20-07-2021 9% From
21-07-21
18% 20-07-2021
FOR QUARTERLY GSTR-3B (QRMP SCHEME)
Sr. No. Month Class of Taxpayer Original Due Date First 15 days from Due Date Interest Rate Next 45 days Interest Rate From
46th day
Rate of Interest Late will be waived if return filed till
1 March Group “A” States 22-04-2021 23-04-2021 to 07-05-2021 Nil 08-05-2021 to 21-06-2021 9% From
22-06-21
18% 21-06-2021
Group “B” States 24-04-2021 25-04-2021 to 09-05-2021 Nil 10-05-2021 to 23-06-2021 9% From
24-06-21
18% 23-06-2021
FOR MOTHLY PAYMENT (PMT-06) (QRMP SCHEME)
Sr. No. Month Class of Taxpayer Original Due Date First 15 days from Due Date Interest Rate Next 30/15 days Interest Rate From
31/16 day
Rate of Interest Late will be waived if return filed till
2 April Group “A” & “B” States :  Form PMT-06
(Payment Due Date)
25-05-2021 26-05-2021 to 09-06-2021 Nil 10-06-2021 to 09-07-2021 9% From
10-07-21
18% NA
3 May Group “A” & “B” States :  Form PMT-06
(Payment Due Date)
25-06-2021 26-06-2021 to 10-07-2021 Nil 11-07-2021 to 25-07-2021 9% From
26-07-21
18% NA
FOR COMPOSITION TAXPAYERS
Sr. No. Qtr. Return Type Original Due Date First 15 days from Due Date Interest Rate Next 45 days Interest Rate From
61th Day
Rate of Interest Late will be waived if return filed till
1 Jan to March CMP-08 18-04-2021 03-05-2021 Nil 17-06-2021 9% From
18-06-21
18% NA
FOR GSTR-1/IFF
Sr. No. Month Class of Taxpayer Return Type Original Due Date Extended Due Date/End Date
1 April QRMP SCHEME IFF 13-05-2021 28-05-2021
2 April Monthly GSTR-1 Filers GSTR-1 11-05-2021 26-05-2021
3 May QRMP SCHEME IFF 13-Jun-21 28-Jun-21
4 May Monthly GSTR-1 Filers GSTR-1 11-Jun-21 26-Jun-21
FOR GSTR-4 / ITC-04
Sr. No. Period Class of Taxpayer Return Type Original Due Date Extended Due Date
1 FY 2020-21 Composition Taxpayer GSTR-4 30-04-2021 31-07-2021
2 Jan to Mar Job Worker ITC-04 11-05-2021 30-06-2021
Note :
1 Rule 36(4) will not be applicable for April & May, But it will be applied cumulatively  for the months April, May & June in GSTR-3B of June-21.
2 Companies can file their returns using EVC till 31-08-2021.
3 Annual Return (GSTR-9) for FY 2020-21 is optional for those having AATO upto Rs. 2 Crores.
4 Reconciliation Statement (GSTR-9C) for FY 2020-21 is required to be filed by taxpayers with AATO above Rs. 5 Crores.
5 Reconciliation Statement (GSTR-9C) from FY 2020-21 is shall be Self-Certified by the Taxpayers, instead of a CA.
6 Section-50 : Retrospective Amendment provides Payment of Interest on Net Cash Liability from 01-07-2017.

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