Reetu | May 5, 2021 |
GST Compliance Calender for Extended due dates
Government has granted waiver from payment of interest and/or late fee to normal (Monthly / Quarterly) & composition taxpayers for the tax periods of March and April, 2021, through Central Tax Notification Nos. 08/2021 and 09/2021, both dated 1st May 2021. The details are summarized below:
| Sl. No. | Tax Period | Class of taxpayer (Based on AATO) | Due date of filing | Reduced Rate of Interest | Waiver of late fee till | ||
| First 15 days from due date | Next 15 days | From 31st day onwards | |||||
| 1 | March, 2021 | > Rs. 5 Cr. | 20th April | 9% | 18% | 18% | 5th May, 2021 |
| Up to Rs. 5 Cr | 20th April | Nil | 9% | 9% | 20th May, 2021 | ||
| 2 | April, 2021 | > Rs. 5 Cr. | 20th May | 9% | 18% | 18% | 4th June, 2021 |
| Up to Rs. 5 Cr | 20th May | Nil | 9% | 18% | 19th June, 2021 | ||
| Sl. No. | Tax Period | Class of taxpayer (Based on AATO) | Due date of filing | Reduced Rate of Interest | Waiver of late fee till | ||
| First 15 days from due date | Next 15 days | From 31st day onwards | |||||
| 1 | March, 2021 | Form GSTR-3B (Quarterly) | 22/24th April, 2021, (Group A/B) | Nil | 9% | 18% | 22/ 24th May, 2021, (Group A/B) |
| 2 | April, 2021 | Form GST PMT-06 | 25th May, 2021 | Nil | 9% | 18% | NA |
For Quarter of Jan-March, 2021, instead of 18th April, 2021, Composition Taxpayers can now file their quarterly return in Form CMP-08, without interest up to 3rd May, 2021, with 9% reduced interest between 4th May to 18th May, 2021, and with 18% interest from 19th May, 2021 onwards.
Government has extended the dates of various compliances by Taxpayers under GST, through Central Tax Notification Nos. 10/2021, 11/2021, 12/2021, 13/2021, 14/2021, all dated 1st May, 2021. The details are summarized below:
| Sl.No | Return Type(Form) | To be filed by | Tax period | Due Date | Due Date Extended till |
| 1 | Form GSTR-1 (Monthly) | Normal Taxpayer filing Monthly returns | April, 2021 | 11.05.2021 | 26.05.2021 |
| 2 | Form IFF | Normal Taxpayers under QRMP Scheme | April, 2021 | 13.05.2021 | 28.05.2021 |
| Sl.No. | Return Type(Form) | To be filed by | Tax period | Due Date | Due Date Extended till |
| 1 | GSTR-4 | Composition Taxpayers (Annual Return) | FY 2020-21 | 30th April, 2021 | 31st May, 2021 |
| 2 | GSTR-5 | Non Resident Taxpayers (NRTP) | March/ April, 2021 | 20th April/ May, 2021 | 31st May, 2021 |
| 3 | GSTR-6 | Input Service Distributors (ISD) | April 2021 | 13th May, 2021 | 31st May, 2021 |
| 4 | GSTR-7 | Tax Deductors at Source (TDS deductors) | April 2021 | 10th May, 2021 | 31st May, 2021 |
| 5 | GSTR-8 | Tax Collectors at Source (TCS collectors) | April 2021 | 10th May, 2021 | 31st May, 2021 |
The due date for filing of Form GST ITC-04 (to be filed by Principal/Manufacturer for goods sent/received/supplied from Job Worker) for the quarter Jan-March, 2021, (due date 25th April, 2021) has been extended till 31st May, 2021
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