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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.

GST Due Dates

For GST3b & CMP-08 late fee waiver and interest rate waiver is as under:

ParticularsMonthsLate fees waiverRate of interest
Turnover > 5 crores in Last FY (Monthly Returns)March and April 202115 days from due dateDelay of 1st 15 days – 9% p.a. Thereafter – 18%
Turnover < 5 crores in Last FY (Monthly Returns)March and April 202130 days from due dateDelay 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 202130 days from due dateDelay of 1st 15 days – NIL Delay in next 15 days – 9% Thereafter – 18%
Composition schemeQuarter ended March 2021Delay 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 byTax periodDue DateDue Date Extended till
    1Form GSTR-1 (Monthly)Normal Taxpayer filing Monthly returns April,202111.05.202126.05.2021
    2Form IFFNormal Taxpayers under QRMP Scheme April,202113.05.2021 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

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