UPDATED EXTENDED DATES OF GSTR-1, IFF, GSTR-3B, PMT-06
Waiver of interest and late Fees on delayed filing of returns for the month of Mar’21, April’21 and May’21
The Central Government has issued many notifications i.e. from notification no. 17/2021 to notification no. 27/2021 of Central Tax all dated 01.06.2021 by virtue of which due dates of specified GST Returns are extended and various other reliefs have been provided to taxpayers in terms of waiver of interest on late payment of tax along with late fees on late filing of returns.
Here, in this article, we have provided updated extended dates for filing of GSTR-1, IFF, GSTR-3B, PMT-06.
For the sake of more clarify, we have divided it into three categories which is provided hereunder:
Category 1: TAXPAYERS HAVING AGGREGATE TURNOVER > RS. 5 CRORES IN PRECEDING FY
GSTR-3B:- | March’21 | April’21 | May’21 | Notification No. |
Due Date of GSTR-3B | 20-04-2021 | 20-05-2021 | 20-06-2021 |
|
Interest @9% if 3B filed within 15 days of due date | Upto 5th May’2021 | Upto 4th June 2021 | Upto 5th July’2021
| NN 18/2021 |
Interest @18% thereafter | 6th May2021 onward | 5th June 2021 onward | 6th July 2021 onward | NN 18/2021 |
Late Fees waived off till | 05-05-2021 | 04-06-2021 | 05-07-2021 | NN 19/2021 |
GSTR-1 :- |
|
|
|
|
Late Fees waived off till | NA* | 26-05-2021 | 26-06-2021 | NN 17/2021 read with NN 12/2021 & 83/2020 |
Category 2: TAXPAYERS HAVING AGGREGATE TURNOVER UPTO RS. 5 CRORES IN PRECEDING FY
(Who has opted monthly compliances)
GSTR-3B:- | March’21 | April’21 | May’21 | Notification No. |
Due Date of GSTR-3B | 20-04-2021 | 20-05-2021 | 20-06-2021 |
|
Nil Interest if 3B filed within 15 days of due date | Upto 5th May’2021 | Upto 4th June 2021 | Upto 5th July’2021
| NN 18/2021 |
Interest @9 % for the next 45 days for Mar’21, next 30 days for April 21 & next 15 days for May 21 | From 6th May2021 to 19th June’21 (means 60 days from due date) | From 5th June 2021 to 4th July 2021 (i.e. 45 days from due date) | From 6th July 2021 to 20th July 2021 (i.e. 30 days from due date) | NN 18/2021 |
Interest @18% thereafter | 20th June 2021 onward | 5th July 2021 onward | 21st July 2021 onward | NN 18/2021 |
Late Fees waived off till | 19-06-2021 | 04-07-2021 | 20-07-2021 | NN 19/2021 |
GSTR-1 :- |
|
|
|
|
Late Fees waived off till | NA* | 26-05-2021 | 26-06-2021 | NN 17/2021 read with NN 12/2021 & 83/2020 |
Category 3: TAXPAYERS HAVING AGGREGATE TURNOVER UPTO RS. 5 CRORES IN PRECEDING FY
(Who has opted QRMP Scheme)
PMT-06 | March’21 | April’21 | May’21 | Notification No. |
Due Date GST payment | 22nd/24th Apr 2021@ | 25-05-2021 | 25-06-2021 |
|
Nil Interest for first 15 days from the due date | Upto 7th /9th May2021 | Upto 9th June 2021 | Upto 10th July’2021
| NN 18/2021 |
Interest @9 % for the next 45 days for Mar’21, next 30 days for April 21 & next 15 days for May 21 | From 8th May2021 to 21st June’21/from 10th May 2021 to 23rd June 2021 (means 60 days from due date) | From 10th June 2021 to 9th July 2021 (i.e. 45 days from due date) | From 11th July 2021 to 25th July 2021 (i.e. 30 days from due date) | NN 18/2021 |
Interest @18% thereafter | 22nd /24th June 2021 onward | 10th July 2021 onward | 26th July 2021 onward | NN 18/2021 |
Late Fees waived off | NA | NA | NA** |
|
GSTR-3B:- | Jan’21 –Mar’21 |
|
|
|
Late Fees waived off (60 days from due date) | 21st June 2021#/ 23nd June 2021## | NA | NA*** | NN 19/2021 |
GSTR-1 :- | Jan’21 –Mar’21 | IFF-April’21 | IFF-May’21 |
|
Late Fees waived off till | NA* | 28-05-2021 (IFF cannot be filed after this date) | 28-06-2021 (IFF cannot be filed after this date) | NN 27/2021 & NN 13/2021 |
*Author Note: No relaxation has been provided for late fees of GSTR- 1 for the month of March’21 as notifications relating to relaxation in late fees came very late.
** no late fees is applicable for PMT-06
*** in case of QRMP scheme GSTR-3B is to be filed quarterly
@ Under QRMP Scheme, GST liability for the last month of every quarter is paid at the time of filing of GSTR-3B but not through PMT-06. As March’2021 is the last month of 4th quarter of 20-21, therefore, due date of payment of GST liability is the due date of GSTR-3B for the 4th quarter which is 22nd Apr2021 or 24th April 2021 depending upon state of GST registration
# Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep
## Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi
For downloading Notifications, click here https://lawwallet.in/gst-notifications/