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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