Notification No. 08/2021, 09/2021, 10/2021 & 11/2021 dated 01-05-2021
Sr. No. | Class of Registered Persons | Relief for Tax Period | Late-fee waived if return filed within | Relief in Interest |
1 | Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year (Regular Taxpayers)
वैसे Taxpayers जिनका पिछले FY में Aggregate Turnover रु 5 करोड़ से ज्यादा था |
March, 2021 and April, 2021 | Fifteen days from the due date of furnishing return
(मार्च का रिटर्न अगर 05-05-2021 तक और अप्रैल का रिटर्न अगर 04-06-2021 तक फाइल कर लेते है तो कुछ भी Late फी नहीं लगेगा) |
9 per cent for the first 15 days from the due date and 18 per cent thereafter.
मार्च के लिये : 05-05-21 तक 9% और 06-05-21 से 18% |
2 | Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under sub-section (1) of section 39 (Regular Taxpayers who are filing monthly returns)
वैसे Taxpayers जिनका पिछले FY में Aggregate Turnover रु 5 करोड़ से कम था और वो Monthly रिटर्न (GSTR-1 & GSTR-3B) फाइल करते है |
March, 2021 and April, 2021 | Thirty days from the due date of furnishing return
(i.e. मार्च का रिटर्न अगर 20-05-2021 तक और अप्रैल का रिटर्न अगर 19-06-2021 तक फाइल कर लेते है तो कुछ भी Late Fee नहीं लगेगा) |
“Nil” for the first 15 days from the due date and 9 per cent for the next 15 days and 18 per cent thereafter.
मार्च के लिये : 05-05-21 तक कुछ भी Interest नहीं लगेगा, 06-05-21 से 20-05-21 तक 9% interest लगेगा और 20-05-21 के बाद 18% |
3 | Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under proviso to sub-section (1) of section 39 (Regular Taxpayers who are under QRMP scheme)
वैसे Taxpayers जिनका पिछले FY में Aggregate Turnover रु 5 करोड़ से कम था और वो Quarterly रिटर्न (GSTR-1 & GSTR-3B) फाइल करते है मतलब QRMP Scheme में हैं |
Jan to March, 2021 (Q4) | Thirty days from the due date of furnishing return
(i.e. जनवरी से मार्च का Quarterly रिटर्न अगर 24-05-2021 तक फाइल कर लेते है तो कुछ भी Late fee नहीं लगेगा) |
“Nil” for the first 15 days from the due date and 9 per cent for the next 15 days and 18 per cent thereafter.
09-05-21 तक कुछ भी interest नहीं लगेगा, 10-05-21 से 24-05-21 तक 9% interest लगेगा और 25-05-21 से 18% |
4 | Taxpayers who are liable to furnish the return as specified under sub-section (2) of section 39 (Composition Taxpayers) | Jan to March, 2021 (Q4) | Late-fee Not Applicable. | “Nil” for the first 15 days from the due date and 9 per cent fro the next 15 days and 18 per cent thereafter.
03-05-21 तक कुछ भी interest नहीं लगेगा, 04-05-21 से 18-05-21 तक 9% interest लगेगा और 19-05-21 से 18% |
5 | Taxpayers who are liable to furnish the return as specified under sub-section (2) of section 39 (Composition Taxpayers) | GSTR-4 (Annual Return for FY 2020-21) | NO Late-fee if Return filed on or before 31st May 2021. | N.A. |
6 | Last date to file form ITC-04 (For Job-work) | Jan to March, 2021 | 31st May 2021 | N.A. |
Dear Sir,
Good Thot and Good Job.
Thanks a lot Mahendra ji.
Thank you very much Amar ji.