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:
Revised Due Dates and Late Fee Waiver for Normal Taxpayers Filing GSTR-3B
Tax Period
Turnover
Due Date
Interest Rate for First 15 days
Interest Rate for Next 15 days
Interest Rate for From 31st day onwards
Late Fee Waiver
March 2021
More than INR 5 Cr.
20th April 2021
9%
18%
18%
5th May 2021
March 2021
Less than or Equal to INR 5 Cr
20th April 2021
Nil
9%
18%
20th May 2021
April 2021
More than INR 5 Cr.
20th May 2021
9%
18%
18%
4th June 2021
April 2021
Less than or Equal to INR 5 Cr
20th May 2021
Nil
9%
18%
19th June 2021
Revised Due Dates and Late Fee Waiver for QRMP Taxpayers Filing GSTR-3B