GST Notifications, Notification No. 08/2021, 09/2021, 10/2021- Central Tax Dated 01-05-2021

PDF Summary for Notification No. 08/2021, 09/2021, 10/2021 & 11/2021 dated 01-05-21 in Hindi & English

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%
अप्रैल के लिये : 04-06-21 तक 9% और 05-06-21 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%
अप्रैल के लिये : 04-06-21 तक कुछ भी Interest नहीं लगेगा, 05-06-21 से 19-06-21 तक 9% interest लगेगा और 20-06-21 से 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.

 

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