Summarized Chart for all relaxation (NN issued on 1st May 21)
NN- 8/2021- CT & NN- 9/2021- CT
Tax Period |
Turnover in FY |
Due Date |
Late Fee |
NIL Interest |
Interest 9% |
AGGREGATE TURNOVER IN THE PRECEEDING FY MORE THAN RS. 5 CRORE (> Rs 5 Cr) |
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Mar'21 |
FY 2019-20 |
20th April'21 |
Fifteen days from the due date i.e. till 5th May'21 |
No Relaxation |
First 15 days from due date - Till 5th May'21 |
Apr'21 |
FY 2020-21 |
20th May'21 |
Fifteen days from the due date i.e. till 4th June'21 |
No Relaxation |
First 15 days from due date - Till 4th June'21 |
AGGREGATE TURNOVER IN THE PRECEEDING FY UPTO RS.5.00 CRORE - (Filling Monthly GSTR 3B) |
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Mar'21 |
FY 2019-20 |
20th April'21 |
Thirty days from the due date i.e. till 20th May'21 |
First 15 days from due date - Till 5th May'21 |
For the next 15 days i.e. From 6th May to 20th May'21 |
Apr'21 |
FY 2020-21 |
20th May'21 |
Thirty days from the due date i.e. till 19th June'21 |
First 15 days from due date - Till 4th June'21 |
For the next 15 days i.e. From 5th June to 19th June'21 |
AGGREGATE TURNOVER IN THE PRECEEDING FY UPTO RS.5 CRORE - (Filling Quarterly GSTR 3B i.e. Opted QRMP) |
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Jan - Mar'21 |
FY 2019-20 |
22nd /24th April'21 |
Thirty days from the due date i.e. till 22nd / 24th May'21 |
First 15 days from due date - Till 7th / 9th May'21 - As per state |
For the next 15 days i.e. From 8th /10th May to 22nd / 24th May'21 - As per state |
Tax Period |
Form |
Due Date |
NIL Interest |
Interest 9% |
|
Quarter Ending Mar'21 |
CMP-08 |
18th April'21 |
First 15 days from due date- Till 2nd May |
For the next 15 days i.e. From 3rd May to 17th May |
![Relaxation in GST for various compliances (Notification No 8 to 14/2021 CT dated 1st May 2021) Relaxation in GST for various compliances (Notification No 8 to 14/2021 CT dated 1st May 2021)](/img/preview/custom/gstnot.jpg)
Tax Period |
Form |
Due Date |
Extended due date |
Notification |
FY 2020-21 |
GSTR-04 |
30th April'21 |
31st May'21 |
NN- 10/2021- CT |
Jan-March'21 |
ITC-04 |
25h April'21 |
31st May'21 |
NN- 11/2021- CT |
April'21 |
GSTR 1 |
11th May'21 |
26th May'21 |
NN- 12/2021- CT |
April'21 |
IFF |
1st -13th May'21 |
1st to 28th May'21 |
NN- 13/2021- CT |
Tax Period |
Amendment in GST Rules |
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April'21 and May'21 |
Condition of Rule 36(4) shall apply cumulatively for April'21 and May'21. GSTR-3B for May'21 shall be furnished with the cumulative adjustment of ITC. (NN 13/2021-CT) |
NN- 14/2021- CT
Tax Period |
Due dates falling |
Extended Due date |
Time limit for completion/compliance, by any authority or person |
15th April - 30th May'21 |
31st May 2021 |
Time limit for rule 9 (i.e. Verification & approval for Registration) |
1st May - 31st May'21 |
15th June 2021 |
Time limit for issue of refund order in terms of the Sec 54(5)/(7) |
15th April - 30th May'21 |
15 days after the receipt of a reply to the notice from the registered person or the 31st May 2021, whichever is later. |
To read the official press release, click here