EXTENSION OF DUE
DATES FOR FILING OF FORM GSTR-1 FOR THE MONTH OF MARCH. 2021 AND APRIL. 2021
The Goods and Services Tax Act. 2017 came into force in India with
effect from 1.7.2017.
Normal Due dates prescribed for filing of FORM
GSTR-3B with payment of GST
|
Sl.No.
|
Class
of registered persons who have Opted for
|
Having
principal place of business in the State/ UT of
|
Due
date of filing of Form GSTR- 3B, from January, 2021, onwards
|
|
1
|
Monthly
filing of Form GSTR-3B
|
All
States and UTs
|
20th
of the following month
|
|
2
|
Quarterly
filing of Form GSTR-3B
|
States
of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa,
Kerala, Tamil Nadu, Telangana and Andhra Pradesh, the Union territories of
Daman and Diu, Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar
Islands and Lakshadweep
|
22nd
of the month following the quarter
|
|
States
of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh,
Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura,
Meghalaya, Assam, West Bengal, Jharkhand and Odisha, the Union territories of
Jammu and Kashmir, Ladakh, Chandigarh and Delhi
|
24th
of the month following the quarter
|
The Central Government has announced Concessional rates of interest in lieu of the normal rate of interest of 18% per annum for delayed tax payments
as shown
below:
FOR REGISTERED PERSONS HAVING AGGREGATE TURNOVER ABOVE RS.5 CRORE
A lower rate of
interest of
9 per cent for the first 15 days from the
due date
of payment of tax and 18 per
cent thereafter, for
the tax payable for tax periods
March 2021 and April 2021, payable in April 2021 and
May
2021 respectively,
has
been notified.
For
registered persons having aggregate
turnover upto Rs. 5 Crore:
NIL rate of interest
for the first 15 days from the due date
of payment of tax,
9 per cent for the next 15 days,
and
18 per cent thereafter, for both
normal taxpayers and those under QRMP scheme, for the
tax payable for the periods March 2021 and April 2021, payable in April 2021 and May
2021 respectively, has
been
notified.
For
registered persons who have opted to pay tax under the Composition
scheme:
NIL rate of interest for first 15 days from the due
date of payment of tax and 9 per
cent for
the next 15 days, and 18 per cent thereafter has been notified for the tax payable for the quarter ending 31st March, 2021, payable
in April 2021.
The Central Government has also announced
the waiver of late fee as shown below:
1.
For registered persons having aggregate turnover above Rs. 5
Crore: Late fee waived for 15 days in respect of returns in FORM GSTR-3B furnished beyond the due date for
tax periods March, 2021 and April, 2021, due in the April 2021 and May 2021 respectively;
2.
For registered persons having aggregate
turnover upto Rs. 5 Crore: Late fee waived for
30 days in respect of the
returns in FORM GSTR-3B furnished
beyond the due date
for tax periods March, 2021 and April, 2021 (for taxpayers filing monthly returns) due in
April 2021 and May 2021 respectively / and for period Jan-March, 2021 (for taxpayers filing
quarterly returns under QRMP scheme) due in April 2021.
The Central Government has also extended
15 days in respect of filing of GSTR-1, IFF
(Invoice Furnishing Facility) for the month of April 2021 (due in May 2021)
vide Notification No.13/2021-Central Tax, dated 1.5.2021.
The Central Government has also modified the due date of furnishing FORM ITC-04 for Jan-March, 2021 quarter has been from 25th April, 2021 to 31st May, 2021 vide Notification No.
11/2021-Central Tax dated 1.5.2021
The Central Government has also
relaxed in availment of Input Tax Credit as shown below:
1.
Relaxation
in availment of ITC:
Rule 36(4) i.e. 105% cap on availment of ITC in FORM GSTR-3B to be applicable on cumulative basis for period April and May 2021, to be applied
in the return for tax period May 2021. Otherwise, rule 36(4) is applicable
for
each tax period.
2. The filing
of GSTR-3B and GSTR-1/ IFF by companies using electronic verification code has
already been enabled for the period from
the
27.04.2021 to 31.05.2021.
The relevant Notifications are given below for ready reference:
[To be published in the
Gazette of India, Extraordinary, Part II, Section 3,
Sub-
section (i)]
Government of India Ministry
of Finance (Department of Revenue)
Central
Board of Indirect Taxes
and
Customs
Notification No. 08/2021 – Central
Tax
New Delhi,
the 1st May, 2021
G.S.R.....(E).- In exercise of the powers conferred by
sub-section (1) of section 50 of the Central Goods and Services Tax Act, 2017 (12 of
2017) read with section 148 of the said Act, the Government, on the recommendations of the Council, hereby makes the following further amendments
in notification of
the Government of India
in the Ministry of Finance (Department of Revenue), No. 13/2017
– Central Tax, dated the
28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i)
vide number G.S.R. 661(E), dated the 28th June, 2017, namely:–
(i) In the said notification, in the first paragraph, in the first proviso,
in the Table after S. No. 3, the following shall be inserted, namely: –
|
(1)
|
(2)
|
(3)
|
(4)
|
|
“4.
|
Taxpayers
having
an aggregate
turnover
of
more
than
rupees
5
crores
in
the
preceding financial year
|
9 per cent
for
the first 15 days
from the due date and 18 per cent
thereafter
|
March, 2021,
April,
2021
|
|
5.
|
Taxpayers having an aggregate turnover of up
to rupees 5 crores in the preceding financial
year who are liable to furnish
the return as specified under
sub-section (1)
of section 39
|
Nil for the first
15 days from the
due date, 9 per cent for the next
15 days, and 18
|
March, 2021,
April,
2021
|
|
|
|
per cent
thereafter
|
|
|
6.
|
Taxpayers having an aggregate turnover of up
to rupees 5 crores in the preceding financial
year who are liable to furnish
the return as specified under proviso to sub-section
(1) of section 39
|
Nil for the first
15 days from the
due date, 9 per cent for the next
15 days, and
18 per cent thereafter
|
March, 2021,
April,
2021
|
|
7.
|
Taxpayers who are liable to furnish
the return
as specified under sub-section
(2) of section
39
|
Nil for the first
15 days from the
due date, 9 per cent for the next
15 days, and
18 per cent thereafter
|
Quarter
ending
March,
2021.”.
|
2. This notification shall be deemed to have come into force with effect from the 18th
day of April,
2021.
[F.
No. CBEC-20/06/08/2020-GST]
(Rajeev Ranjan) Under Secretary to the Government
of India
Note: The principal notification number
13/2017 – Central Tax, dated the 28th June,
2017, was published in the
Gazette
of India,
Extraordinary, Part II, Section 3, Sub-
section (i) vide number
G.S.R. 661(E), dated the 28th June, 2017 and was
last amended vide notification number 51/2020 – Central Tax, dated the 24th June, 2020, published
in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 404(E), dated
the 24th June, 2020.
[To be published in the
Gazette of India, Extraordinary, Part II, Section 3,
Sub-
section (i)]
Government of India Ministry
of Finance (Department of Revenue)
Central
Board of Indirect Taxes
and
Customs
Notification No. 09/2021 – Central
Tax
New Delhi,
the 1st May, 2021
G.S.R.....(E).— In exercise of the powers conferred by section 128 of the Central
Goods and Services Tax Act,
2017 (12 of 2017), the Government, on the recommendations of the Council, hereby makes the following
further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 76/2018– Central Tax, dated the 31st December,
2018, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.
1253(E), dated
the 31st December, 2018,
namely:–
In the said notification, after the seventh proviso, the following
proviso shall be inserted,
namely: –
“Provided also that the amount of late fee
payable under section 47 shall stand waived for
the period as specified in column (4)
of the Table given
below, for the tax period as specified in the corresponding entry in column (3) of the said Table, for the class of registered persons mentioned
in the corresponding entry in column (2) of the said Table, who fail to furnish the returns in FORM
GSTR-3B by the due date,
namely:-
Table
|
S.
No. (1)
|
Class of registered persons
(2)
|
Tax period
(3)
|
Period for which
late fee waived
(4)
|
|
1.
|
Taxpayers having
an aggregate
|
March, 2021 and
|
Fifteen days
from
|
|
|
turnover of
more
than
rupees
5
crores in the preceding financial year
|
April, 2021
|
the due date of
furnishing return
|
|
2.
|
Taxpayers
having
an aggregate
turnover of up to rupees 5 crores in
the preceding
financial year
who
are liable to furnish
the return as specified under sub-section (1) of section 39
|
March, 2021 and
April,
2021
|
Thirty days from the
due date
of furnishing return
|
|
3.
|
Taxpayers
having
an aggregate
turnover of up to rupees 5 crores in
the preceding
financial year
who
are liable to furnish
the return as specified under proviso to sub- section (1)
of section 39
|
January-March, 2021
|
Thirty days from the
due date
of furnishing return.”.
|
2. This notification shall be deemed to
have come into force
with effect from 20th day of April,
2021.
[F.
No. CBEC-20/06/08/2020-GST]
(Rajeev Ranjan) Under
Secretary to the Government of India
Note: The principal notification No.
76/2018-Central Tax, dated 31st December, 2018
was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i) vide number G.S.R. 1253(E), dated the 31st December, 2018 and was last amended vide notification number 57/2020 – Central Tax, dated the 30th June, 2020, published in the
Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 424(E), dated
the 30th June, 2020.
[To be published in the
Gazette of India, Extraordinary, Part II, Section 3,
Sub-
section (i)]
Government of India Ministry
of Finance (Department of Revenue)
Central
Board of Indirect Taxes
and
Customs
Notification No. 11/2021 – Central
Tax
New Delhi,
the 1st May, 2021
G.S.R….. (E).- In exercise of the powers conferred by
section 168 of the Central Goods
and Services Tax Act, 2017 (12
of 2017) and sub-rule
(3) of rule 45 of the Central Goods and Services Tax Rules, 2017, the Commissioner, with the
approval of the Board,
hereby extends the time
period upto the 31st day of
May,
2021, for furnishing the
declaration
in FORM GST ITC-04, in respect of goods
dispatched to a job worker or received from a job worker, during the period from 1st January, 2021 to
31st March, 2021.
2. This notification shall be deemed to have come into force with effect from the 25th
day of
April, 2021.
[F.
No. CBEC-20/06/08/2020-GST]
(Rajeev Ranjan) Under
Secretary to the Government of India
[To be published in the
Gazette of India, Extraordinary, Part II, Section 3,
Sub-
section (i)]
Government of India Ministry
of Finance (Department of Revenue)
Central
Board of Indirect Taxes
and
Customs
Notification No. 12/2021 – Central
Tax
New Delhi,
the 1st May, 2021
G.S.R.....(E).- In exercise of the powers conferred by the second proviso to sub- section (1)
of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council,
hereby makes the following amendment in the notification of the Government of
India in the Ministry of Finance (Department of Revenue), No. 83/2020 – Central Tax, dated the 10th November, 2020, published in the Gazette of India, Extraordinary, Part II,
Section
3,
Sub-section (i) vide
number G.S.R.
699(E),
dated the 10th November,
2020, namely:–
In the said notification, after the proviso, the following
proviso shall be inserted,
namely:-
“Provided further that the time limit for
furnishing the details of outward
supplies in FORM GSTR-1 of the said rules for
the registered persons required to
furnish return under sub-section (1) of section 39 of the said Act, for
the
tax period April, 2021, shall be extended till the twenty-sixth day of the month succeeding the said
tax period.”.
[F.
No. CBEC-20/06/08/2020-GST]
(Rajeev Ranjan) Under
Secretary to the Government of India
Note: The principal notification number
83/2020 – Central Tax, dated the 10th November, 2020, was
published
in
the
Gazette of India,
Extraordinary,
Part II,
Section 3, Sub-section
(i) vide number G.S.R. 699(E), dated
the 10th November, 2020.
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i)]
Government of India Ministry
of Finance (Department of Revenue)
Central
Board of Indirect Taxes
and
Customs
Notification No. 13/2021 – Central
Tax
New Delhi,
the 1st May, 2021
G.S.R…(E).- In exercise of the powers conferred by section 164 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), the Government,
on the recommendations of the Council, hereby
makes the following
rules further to amend the Central Goods and
Services Tax Rules, 2017, namely:-
1.
Short title and commencement. - (1) These rules may be called the Central Goods
and Services Tax (Third Amendment) Rules, 2021.
(2) These rules shall come into force on the date of their publication in the Official
Gazette.
2.
In the Central
Goods and Services
Tax Rules, 2017,----
(i) in sub-rule (4) of rule 36, after the first proviso, the following proviso shall be inserted,
namely:-
“Provided further that such condition shall apply cumulatively for the period
April and May, 2021 and the return in FORM GSTR-3B for
the tax period May,
2021 shall be furnished with the cumulative adjustment of input tax credit for the said
months in accordance with
the
condition above.”;
(ii) in sub-rule (2) of rule 59, the following proviso shall be inserted, namely:-
“Provided that a registered person may furnish such details,
for the month of
April,
2021, using IFF from the 1st day of May, 2021
till
the 28th day of May, 2021.”.
[F.
No. CBEC-20/06/08/2020-GST]
(Rajeev Ranjan) Under
Secretary to the Government of India
Note: The principal rules were published in the Gazette of India, Extraordinary, Part
II,
Section 3, Sub-section
(i) vide notification
No. 3/2017-Central Tax, dated
the 19th June, 2017, published vide number G.S.R. 610(E), dated the 19th June, 2017 and last
amended vide notification No. 07/2021
- Central Tax, dated the 27th April, 2021 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)
vide number G.S.R.
292 (E),
dated the 27th April, 2021.
