Due Dates Extended and Late Fee Waived

Due Dates Extended and Late Fee Waived

CBIC has revised due dates and waived off late fees for all the taxpayers for the tax period of March and April 2021. So, in this blog, we will discuss all the details related to the extended due dates and late fee waived underneath:

due-dates-extended-and-late-fee-waived

Revised Due Dates and Late Fee Waiver for Normal Taxpayers Filing GSTR-3B

Tax PeriodTurnoverDue DateInterest Rate for First 15 daysInterest Rate for Next 15 daysInterest Rate for From 31st     day onwardsLate Fee Waiver
March 2021More than INR 5 Cr.20th April 20219%18%18%5th May 2021
March 2021Less than or Equal to INR 5 Cr20th April 2021Nil9%18%20th May 2021
April 2021More than INR 5 Cr.20th May 20219%18%18%4th June 2021
April 2021Less than or Equal to INR 5 Cr20th May 2021Nil9%18%19th June 2021

Revised Due Dates and Late Fee Waiver for QRMP Taxpayers Filing GSTR-3B

Tax PeriodTurnoverForm TypeDue DateInterest Rate for First 15 daysInterest Rate for Next 15 daysInterest Rate for From 31st     day onwardsLate Fee Waiver
  1  March 2021GSTR-3B (Quarterly)22nd April, 2021Nil9%18%22nd May 2021
2April 2021GST PMT-0625th May, 2021Nil9%18%NA

Revised Due Dates and Late Fee Waiver for Taxpayers Filing of GSTR-1/IFF

SNo.Type of ReturnTaxpayers Filing FormTax periodDue DateExtended Due Date
1GSTR-1Monthly returnsApril 202111th May 202126th May 2021
2IFFQRMP SchemeApril 202113th May  202128th May 2021

Revised Due Dates and Late Fee Waiver for Composition, NRTP, ISD, TDS & TCS Taxpayers

SNo.Return TypeTaxpayer TypeTax periodDue DateExtended Due Date
1GSTR-4Composition Taxpayers (Annual Return)FY 2020-2130th April 202131st May 2021
2GSTR-5NRTP (Non-Resident Taxpayers)March or April 202120th April or May 202131st May 2021
3GSTR-6ISD (Input Service Distributors)April 202113th May 202131st May 2021
4GSTR-7TDS deductorsApril 202110th May 202131st May 2021
5GSTR-8TCS collectorsApril 202110th May 202131st May 2021

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