Updated GST Return Due Dates as announced in GST Council Meeting

Updated GST Return Due Dates as announced in GST Council Meeting

Due Date for GST Compliances and GST Returns were Further Extended in this GST Council Meeting. This Article Tries to compile the Due Dates for Filing Various Returns.

Monthly Filing for Turnover upto 5 Crore

For Taxpayers who have not Opted for QRMP

Period	Mar-21	Apr-21	May-21
GSTR-1	11-04-2021	26-05-2021	26-06-2021
GSTR-3B	20-04-2021	20-05-2021	20-06-2021
No Late Fees	19-06-2021	04-07-2021	20-07-2021
Interest @ 0%	05-05-2021	04-06-2021	05-07-2021
Interest @ 9%	19-06-2021	04-07-2021	20-07-2021
Interest @ 18%	After 19-06-2021	After 04-07-2021	After 20-07-2021

For Taxpayers who have Opted for QRMP

Period	Jan-21 to Mar-21	Apr-21	May-21
IFF	NA	28-05-2021	28-06-2021
PMT-06	NA	25-05-2021	25-06-2021
GSTR-3B – Category 1	22-04-2021	NA	NA
GSTR-3B – Category 2	24-04-2021	NA	NA
GSTR-1	13-04-2021	NA	NA
No Late Fees for GSTR-3B [C1]	21-06-2021	NA	NA
No Late Fees for GSTR-3B [C2]	23-06-2021	NA	NA
Interest @ 0% [C1]	07-05-2021	09-06-2021	10-07-2021
Interest @ 0% [C2]	09-05-2021
Interest @ 9% [C1]	21-06-2021	09-07-2021	25-07-2021
Interest @ 9% [C2]	23-06-2021
Interest @ 18% [C1]	After 21-06-2021	After 09-07-2021	After 25-07-2021
Interest @ 18% [C2]	After 23-06-2021

Updated GST Return Due Dates as announced in GST Council Meeting

Monthly Filing for Turnover More than 5 Crore

Period	Mar-21	Apr-21	May-21
GSTR-1	11-04-2021	26-05-2021	26-06-2021
GSTR-3B	20-04-2021	20-05-2021	20-06-2021
No Late Fees for GSTR-3B	05-05-2021	04-06-2021	05-07-2021
Interest @ 9%	05-05-2021	04-06-2021	05-07-2021
Interest @ 18%	After 05-05-2021	After 04-06-2021	After 05-07-2021

Composition Dealers

Period	Jan-21 to Mar-21	FY 2020-21
CMP-08	18-Apr-21	NA
Interest @ 0%	03-05-2021	NA
Interest @ 9%	17-06-2021	NA
Interest @ 18%	After 17-06-2021	NA
GSTR-4	NA	31-07-2021

Updated GST Return Due Dates as announced in GST Council Meeting

Certain other COVID-19 related relaxations that are provided are:

1. Extension of due date of filing ITC-04 for QE March 2021 to 30.06.2021.
2. Cumulative application of rule 36(4) for availing Input Tax Credit [ITC] for tax periods April, May and June, 2021 in the return for the period June, 2021.
3. Time limit for completion of various actions, by any authority or by any person, under the GST Act, which falls during the period from 15th April, 2021 to 29th June, 2021, to be extended upto 30th June, 2021, subject to some exceptions. It has been clarified that wherever the timelines for actions have been extended by the Hon’ble Supreme Court, the same would apply.

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