| GSTR-3B DUE DATES/EXTENDED DUE DATES FOR MAY-2021 | ||
| Class of Taxpayer | Aggregate Annual Turnover in FY 2020-21 was more than Rs. 5 crores | Aggregate Annual Turnover in FY 2020-21 was Upto Rs. 5 crores |
| Original Due Date | 20-06-2021 | 20-06-2021 |
| First 15 days from Due Date | 05-07-2021 | 05-07-2021 |
| Interest Rate | 9% | Nil |
| Next 15 days | From 06-07-2021 |
06-07-2021 to 20-07-2021 |
| Interest Rate | 18% | 9% |
| From 31st Day | NA | From 21-07-21 |
| Rate of Interest | NA | 18% |
| Late-fee waived if return filed till | 05-07-2021 | 20-07-2021 |
| PMT-06 : FOR MOTHLY PAYMENT UNDER QRMP SCHEME | |||||||
| Class of Taxpayer | Original Due Date | First 15 days from Due Date | Interest Rate | Next 15 days | Interest Rate | From 16th day | Rate of Interest |
| Group “A” & “B” States | 25-06-2021 | 26-06-2021 to 10-07-2021 | Nil | 11-07-2021 to 25-07-2021 | 9% | From 26-07-21 |
18% |
| GSTR-1/IFF DUE DATES/EXTENDED DUE DATES FOR MAY-2021 | ||
| Class of Taxpayer | QRMP SCHEME | Monthly GSTR-1 Filers |
| Return Type | IFF | GSTR-1 |
| Original Due Date | 13-Jun-21 | 11-Jun-21 |
| Extended Due Date/End Date | 28-Jun-21 | 26-Jun-21 |
Thank you very much Binod ji…