GST relaxations during COVID period

Summary of GST notifications are tabulated below

Relaxation in Interest rate and Late Fees for Mar-2021 and April-2021 returns as per notification no. 8/2021 and No. 09/2021- Central Tax

For Turnover > 5 Crores in preceding FY in case of GSTR 3B Return

* 18 % thereafter and also please make a Note: Interest will be charged in staggered manner wherever applicable. If return not filed within due dates, then late fees @ Rs. 50/- (Nil Return: Rs. 20/-) per day will be applicable from the next day after the due date as may be prescribed/specified.

For Turnover < 5 Crores in Preceding FY in case of GSTR 3B Return

Category A States

*thereafter 18% and Category A: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra

Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep

For Turnover < 5 Crores in Preceding FY in case of GSTR 3B Return

Category B States

*thereafter 18% and Category B: 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.

Relaxations to Composition Taxpayers

*thereafter 18%

Notification no. 13/202, 12/2021 and 10/2021 - Central tax pertaining to due Dates for GSTR-1/IFF

Other Relaxations

• Due date for filing ITC04 (Goods dispatched to /received from Job work) for the Q4 (Jan-Mar) of 2020-21 has been extended to 05.2021 as per notifications no. 11/2021 –Central Tax.
• Rule 36(4) pertain to restriction of 10% Provisional ITC shall apply cumulatively for the period April & May-2021 in the return FORM GSTR-3B for the tax period May-2021
• The time limit for completion of action of verification by the proper officer of the application for GST registration and its approval (Rule-9 of CGST rules pertaining to Verification of the Application and Approval) falls between 05.2021 to 31.05.2021 has been extended to 15.06.2021 as per notification no. 14/2021- Central Tax.

As per notification no. 14/2021- Central Tax pertaining to Timeline for all other proceedings, asset order etc.

Whose last date of completion falls between 15th April to 30th May is extended to 31st May 2021

Completion of any proceeding or passing of any order or issuance of any of the following

1. Notice, Intimation, Notification
2. Sanction and Approval(by any authority, commission or tribunal)

Filing of any Appeal, Reply and Application

Furnishing of any

1. Report
2. Document
3. Return
4. Statement or such other record

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