GST Due Dates Extended in May 2021
GST extension notifications No. 8/2021-Central Tax to 14/2021-Central Tax issued by CBIC on 01.05.2021 by which relaxation has been provided in respect of Various GST Returns and GST Compliances.
For GST3b & CMP-08 late fee waiver and interest rate waiver is as under:
| Particulars | Months | Late fees waiver | Rate of interest |
| Turnover > 5 crores in Last FY (Monthly Returns) | March and April 2021 | 15 days from due date | Delay of 1st 15 days – 9% p.a. Thereafter – 18% |
| Turnover < 5 crores in Last FY (Monthly Returns) | March and April 2021 | 30 days from due date | Delay of 1st 15 days – NIL Delay in next 15 days – 9% Thereafter – 18% |
| Turnover < 5 crores in Last FY (Quarterly Return filers) | Quarter ending March 2021 | 30 days from due date | Delay of 1st 15 days – NIL Delay in next 15 days – 9% Thereafter – 18% |
| Composition scheme | Quarter ended March 2021 | – | Delay of 1st 15 days – NIL Delay in next 15 days – 9% Thereafter – 18% |
For GSTR1 due date extension is undermentioned:
| S.No. | Return Type(Form) | To be filed by | Tax period | Due Date | Due Date Extended till |
| 1 | Form GSTR-1 (Monthly) | Normal Taxpayer filing Monthly returns | April,2021 | 11.05.2021 | 26.05.2021 |
| 2 | Form IFF | Normal Taxpayers under QRMP Scheme | April,2021 | 13.05.2021 | 28.05.2021 |
Filing of Form ITC-04: The due date for filing of Form GST ITC-04 (to be filed by Principal/Manufacturer for goods sent/received/supplied from Job Worker) for the quarter Jan-March, 2021, (due date 25th April, 2021) has been extended till 31st May, 2021