GST – REVISED DUE DATES
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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 31st 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 31st 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 15th April, 21 to the 30th May, 21, shall be extended up to the 31st 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 15th April, 2021 to 30th 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 31st May, 2021, whichever is later.
For any assistance, guidance, or query please write to us at
CA Mounika
Indirect Tax – Manager, Sharma & Pagaria, Chartered Accountants, Bengaluru
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