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Updated Due Dates Chart

 

Aggregate Turnover In The Preceding Fy More Than Rs. 5 Crore (> Rs 5 Cr) {NN 18/2021-CT & NN 19/2021-CT Dt. 01.06.21}

Tax Period Actual Due Date Late Fee Interest
Relaxation (Days) Last date to Avail Benefit Relaxation (Days) NIL 9% Reduced Rate 18% Normal Rate
March’21 20-04-2021 15 05-05-2021 15 N.A. 05-05-2021 06-05-2021
April’21 20-05-2021 15 04-06-2021 15 N.A. 04-06-2021 05-06-2021
May’21 20-06-2021 15 05-07-2021 15 N.A. 05-07-2021 06-07-2021

 

Aggregate Turnover In The Preceding FY up to Rs. 5 Crore (Filling Monthly GSTR 3B) {NN 18/2021-CT & NN 19/2021-CT Dt. 01.06.21}

Tax Period Actual Due Date Late Fee Interest
Relaxation (Days) Last date to Avail Benefit Relaxation (Days) NIL 9% Reduced Rate 18% Normal Rate
March’21 20-04-2021 60 19-06-2021 60 05-05-2021 19-06-2021 20-06-2021
April’21 20-05-2021 45 04-07-2021 45 04-06-2021 04-07-2021 05-07-2021
May’21 20-06-2021 30 20-07-2021 30 05-07-2021 20-07-2021 21-07-2021

 

Aggregate Turnover In The Preceding FY Upto Rs. 5 CRORE (Filling Quarterly GSTR 3B i.e. Opted QRMP) {NN 18/2021-CT & NN 19/2021-CT dt. 01.06.21}

Tax Period Actual Due Date Late Fee Interest
Relaxation (Days) Last date to Avail Benefit Relaxation (Days) NIL 9% Reduced Rate 18% Normal Rate
Jan – Mar’21 (Cat-I) 22-04-2021 60 21-06-2021 60 07-05-2021 21-06-2021 22-06-2021
Jan – Mar’21 (Cat-II) 24-04-2021 60 23-06-2021 60 09-05-2021 23-06-2021 24-06-2021

 

Tax Period Form Due Date NIL Interest Interest 9%
Quarter Ending Mar’21 CMP-08 18-04-2021 03-05-2021 17-06-2021

 

Tax Period Form Due Date Extended Date
FY 2020-21 GSTR-04 30th April’21 31st July’21 NN 25/2021-CT
Jan-March’21 ITC-04 25h April’21 30th June 21 NN 26/2021-CT
April’21 GSTR 1 11th May’21 26th May’21
April’21 IFF 1st -13th May’21 1st to 28th May’21
May’21 GSTR 1 11th June’21 26th June 21 NN 17/2021-CT
May’21 IFF 1 st -13th June’21 1 st to 28th June 21 NN 27/2021-CT
Tax Period Amendment in GST Rules
April’21, May’21 & June.21

{NN 27/2021-CT}

Condition of Rule 36(4) shall apply cumulatively for April’21, May’21 & June;21. GSTR-3B for June’21 shall be furnished with the cumulative adjustment of ITC.

 

[Wherever the timelines for actions have been extended by the Hon’ble Supreme Court, the same would apply]

Tax Period Due dates falling Extended Due date
The time limit for completion/compliance, by any authority or person 15th April – 29th June’21 30th June 2021 NN 24/2021-CT
The time limit for rule 9 (i.e. Verification & approval for Registration) 1st May – 30th June’21 15th July’21 NN 24/2021-CT
Time limit for issue of refund order in terms of the Sec 54(5)/(7) 15th April – 29th June’21 15 days after the receipt of the reply to the notice from the registered person or the 30th June 2021, whichever is later. NN 24/2021-CT

 

PMT-06 {NN 18/2021-CT & NN 19/2021-CT dt. 01.06.21}

Tax Period Due Date Next 15 Days Next 30 Days Thereafter
Apr-21 25-05-2021 09-06-2021 09-07-2021
Interest Nil Nil 9% 18%
Late Fees Nil Nil Nil Fees Applicable

 

Tax Period Due Date Next 15 Days Next 30 Days Thereafter
May-21 25-06-2021 10-07-2021 25-07-2021
Interest Nil Nil 9% 18%
Late Fees Nil Nil Nil Fees Applicable

 

Relief to small taxpayers in filing annual return and reconciliation statement for FY 2020-21 The author remarks:

1. No Clarity as to what is “NIL Tax Liability”?

2. No Clarity for the assessee who have paid the late fee already at higher rates?

Late Fee Rationalisation (Prospectively) {NN19/2021-CT} GSTR 3B and GSTR 1 {NN20/2021-CT}
FORM Turnover limits Optional / Mandatory S.No. Tax Liability Late Fees
Annual return (GSTR-9/9A Aggregate turnover <= Rs.2 crore Optional 1 For taxpayers having NIL tax liability or No Outward Supplies Rs 500 (Rs 250 CGST + Rs 250 SGST)
Reconciliation (GSTR-9C) Aggregate turnover > Rs.5 crore Compulsory (Self Certification) 2 For taxpayers having Annual Aggregate Turnover (AATO) in preceding year up to Rs 1.5 crore Rs 2000 (1000 CGST+1000 SGST)
State Category I:- 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 the Nicobar Islands or Lakshadweep.

State Category II:- 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 Jammu and Kashmir, Ladakh, Chandigarh or Delhi

3 For taxpayers having AATO in the preceding year between Rs 1.5 crore to Rs 5 crore Rs 5000 (2500 CGST+2500 SGST)
4 For taxpayers having AATO in preceding year above Rs 5 crores Rs 10000 (5000 CGST+5000 SGST)
FORM GSTR-4 {NN21/2021-CT}
5 For taxpayers having NIL tax liability Rs 500 (Rs 250 CGST + Rs 250 SGST) per return
For other taxpayers Rs 2000 (Rs 1000 CGST + Rs 1000 SGST) return
6 FORM GSTR-7 {NN22/2021-CT} Rs 2000/- (Rs. 1,000 CGST + Rs 1,000 SGST) per return

 

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Updated Due Dates Chart

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