GST Compliance Calender for Extended due dates

GST Compliance Calender for Extended due dates

Government has granted waiver from payment of interest and/or late fee to normal (Monthly / Quarterly) & composition taxpayers for the tax periods of March and April, 2021, through Central Tax Notification Nos. 08/2021 and 09/2021, both dated 1st May 2021. The details are summarized below:

A. Relaxation to normal taxpayers in filing of monthly return in Form GSTR-3B

Sl. No.	Tax Period	Class of taxpayer (Based on AATO)	Due date of filing	Reduced Rate of Interest			Waiver of late fee till
				First 15 days from due date	Next 15 days	From 31st  day onwards
1	March, 2021	> Rs. 5 Cr.	20th April	9%	18%	18%	5th May, 2021
		Up to Rs. 5 Cr	20th April	Nil	9%	9%	20th May, 2021
2	April, 2021	> Rs. 5 Cr.	20th May	9%	18%	18%	4th June, 2021
		Up to Rs. 5 Cr	20th May	Nil	9%	18%	19th June, 2021

B. Relaxation in filing of Form GSTR-3B (Quarterly) by Taxpayers under QRMP Scheme

Sl. No.	Tax Period	Class of taxpayer (Based on AATO)	Due date of filing	Reduced Rate of Interest			Waiver of late fee till
				First 15 days from due date	Next 15 days	From 31st  day onwards
1	March, 2021	Form GSTR-3B (Quarterly)	22/24th  April, 2021, (Group A/B)	Nil	9%	18%	22/ 24th  May, 2021, (Group A/B)
2	April, 2021	Form GST PMT-06	25th May, 2021	Nil	9%	18%	NA

C. Relaxations in filing Form CMP-08 for Composition Taxpayers:

For Quarter of Jan-March, 2021, instead of 18th April, 2021, Composition Taxpayers can now file their quarterly return in Form CMP-08, without interest up to 3rd May, 2021, with 9% reduced interest between 4th May to 18th May, 2021, and with 18% interest from 19th May, 2021 onwards.

Government has extended the dates of various compliances by Taxpayers under GST, through Central Tax Notification Nos. 10/2021, 11/2021, 12/2021, 13/2021, 14/2021, all dated 1st May, 2021. The details are summarized below:

D. Filing of Form GSTR-1/IFF by Normal Taxpayers:

Sl.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

E. Filing of Returns by Composition, NRTP, ISD, TDS & TCS Taxpayers:

Sl.No.	Return Type(Form)	To be filed by	Tax period	Due Date	Due Date Extended till
1	GSTR-4	Composition Taxpayers (Annual Return)	FY 2020-21	30th April, 2021	31st May, 2021
2	GSTR-5	Non Resident Taxpayers (NRTP)	March/ April, 2021	20th April/ May, 2021	31st May, 2021
3	GSTR-6	Input Service Distributors (ISD)	April 2021	13th May, 2021	31st May, 2021
4	GSTR-7	Tax Deductors at Source (TDS deductors)	April 2021	10th May, 2021	31st May, 2021
5	GSTR-8	Tax Collectors at Source (TCS collectors)	April 2021	10th May, 2021	31st May, 2021

F. 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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