GST – REVISED DUE DATES

Announcements By - CA Mounika

CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

As per Notification No. 08/2021- Central Tax to 14/2021 – Central Tax

Brief of CBIC Notification dated 01.05.2021

 

Notification No	Summary
08/2021	Reduction of Rate of Interest on Tax Payable for the month of March and April 21
09/2021	Waiver of Late fees for the month of March and April 21
10/2021	Extension of Time limit to file GSTR 4 for FY 2020-21
11/2021	Extension of Time limit to file ITC 04 for the Period of Jan to March 21 (Q4)
12/2021	Extension of Time limit to file GSTR 1 for the Month of Apr 21
13/2021	Relief under Rule 36(4) and furnishing of IFF
14/2021	Extension related to Completion or Compliance of Action under GST and Refund order

 

Due Dates for GSTR-3B (Turnover > 5 Crs in PY)

 

Period	Due date	Interest @ 9% pa		No Late Fees (15 Days)
		From	To	From	To
March 21	20.04.2021	21.04.2021	05.05.2021	21.04.2021	05.05.2021
April 21	20.05.2021	21.05.2021	04.06.2021	21.05.2021	04.06.2021

 

Due Dates for GSTR-3B (Turnover < 5 Crs in PY)- Category I

MONTHLY

States Applicable: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep

 

Period	Due date	No Interest		Interest @ 9%		No Late fees (30 Days)
		From	To	From	To	From	To
March 21	20.04.2021	21.04.2021	05.05.2021	06.05.2021	20.05.2021	21.04.2021	20.05.2021
April 21	20.05.2021	21.05.2021	04.06.2021	05.06.2021	19.06.2021	21.05.2021	19.06.2021

QUARTERLY 

Period	Due date	No Interest		Interest @ 9%		No Late fees (30 Days)
		From	To	From	To	From	To
March 21	22.04.2021	23.04.2021	07.05.2021	08.05.2021	22.05.2021	23.04.2021	22.05.2021
April 21	25.05.2021 (PMT 06)	26.05.2021	09.06.2021	10.06.2021	24.06.2021	–	–

 

Due Dates for GSTR-3B (Turnover < 5 Crs in PY) – Category II

MONTHLY

States Applicable: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of J&K, Ladakh, Chandigarh or Delhi

Period	Due date	No Interest		Interest @ 9%		No Late fees (30 Days)
		From	To	From	To	From	To
March 21	20.04.2021	21.04.2021	05.05.2021	06.05.2021	20.05.2021	21.04.2021	20.05.2021
April 21	20.05.2021	21.05.2021	04.06.2021	05.06.2021	19.06.2021	21.05.2021	19.06.2021

QUARTERLY

Period	Due date	No Interest		Interest @ 9%		No Late fees (30 Days)
		From	To	From	To	From	To
March 21	24.04.2021	25.04.2021	09.05.2021	10.05.2021	24.05.2021	25.04.2021	24.05.2021
April 21	25.05.2021 (PMT 06)	26.05.2021	09.06.2021	10.06.2021	24.06.2021	–	–

 

Due Dates for GSTR-1/IFF

 

Return	Period	Due date
		Actual	Extended
GSTR 1	April 2021	11.05.2021	26.05.2021
Invoice Furnish Facility (IFF)	April 2021	13.05.2021	28.05.2021

 

• Persons Registered under Composite dealer shall furnish the return in FORM GSTR-4 for the FY 2020-21 has been extended up to 31^st May, 2021 as per Notification No: 10/2021- Central Tax

 

• Filing of Due date of FORM GST ITC04 for the period of Jan to March 21 has been extended to 31^st May, 2021 as per Notification No: 11/2021- Central Tax

 

• Rule 36(4) e, ITC to be availed by a registered person in respect of Invoices or debit notes – shall apply cumulatively for the period April 21 & May 21 in the return FORM GSTR-3B for the tax period May 2021 as per Notification No: No. 13/2021- Central Tax

Extension related to Completion or Compliance of Action under GST

As per Notification No 14/2021 – Central Tax

 

Completion of any proceeding or passing of any order or issuance:

• Notice, Intimation, Notification, Sanction or Approval or such other action by any

authority, commission or tribunal or

• filing of any appeal, reply or application or furnishing of any report, document,

return, statement or such other records

 

Which falls during the period from the 15^th April, 21 to the 30^th May, 21, shall be extended up to the 31^st May, 2021

 

But the above extension of time shall not be applicable for the compliances of the following provisions:

• Chapter IV: Time & Value of Supply
• Section 10(3) – Complusory Optout from Composite Supply
• Section 25 – GST Registration Procedure
• Section 27 – Special provisions relating to casual taxable person and non- resident taxable person
• Section 31 – GST Invoice, Debit or Credit Note
• Section 37- GSTR 1 detailed information related to Outward supplies
• Section 47- Levy of late fee
• Section 50 – Interest on delayed payment
• Section 69 – Power to arrest
• Section 90 – Liability of partners of firm to pay tax
• Section 122 – Offences & Penalties
• Section 129 – Detention, seizure and release of goods and conveyances in transit

Refund

 

Where a notice has been issued for rejection of refund claim and where the time limit for issuance of order in terms of the provisions of section 54(5) and 54(7) falls during the period from the 15^th April, 2021 to 30^th May, 2021, in the above cases the time limit for issuance of the order shall be extended to 15 days after the receipt of reply to the notice from the registered

person or the 31^st May, 2021, whichever is later. 

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