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Extension in statutory compliance due to COVID-19 (1)

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Extension in statutory compliance due to COVID-19 (1)

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  1. Extension in statutory compliance due to COVID-19

  2. Extension in due dates under Goods and Service Tax – updated as per 43rd GST council meeting GST Returns Tax Period Original Date Due date of Payment of tax along with applicable Interest Rate GST return due date with NIL Penalties GST return Payment of Taxes Due date with no Interest Due date with 9% interest Due date with 18% Interest GSTR 3B: Having aggregate turnover of more than 5 Crores during preceding year March, 2021 20 April, 2021 20 April, 2021 Upto 5 May, 2021 (15 Days) Between 6th May, 2021 to 19th June, 2021 (Further 45 days) From 20th June, 2021 onwards 19th June, 2021 (60 Days) April, 2021 20 May, 2021 20 May, 2021 Upto 4th June, 2021 (15 Days) Between 5th June, 2021 to 4th July, 2021 (Further 30 days) From 4th July, 2021 onwards 19th June, 2021 (30 days) May, 2021 20th June, 2021 20th June, 2021 Upto 20th June, 2021 (No Extension) Between 21st June, 2021 to 5th July, 2021 (15 Days) From 6th July, 2021 onwards 5th July, 2021 (15 Days) GSTR 3B: Aggregate turnover of upto 5 Crores during preceding year and who has opted for monthly filing of return under QRMP March, 2021 20 April, 2021 20 April, 2021 Upto 5th May, 2021 (15 Days) Between 6th May, 2021 to 19th June, 2021 (Further 45 Days) From 20th June, 2021 onwards 19th June, 2021 (60 Days) April, 2021 20th May, 2021 20th May, 2021 Up to 4th June 2021 (15 Days) Between 05 June 2021 to 4th July 2021 (Further 30 days) From 5th July 2021 onwards 19th June 2021 (30 Days) May, 2021 20th June, 2021 20th June, 2021 Upto 5th July, 2021 (15 Days) Between 6th July, 2021 to 20th July, 2021 (Further 15 Days) From 21st July, 2021 onwards 5th July,2021 (15 Days) GSTR 3B: Aggregate turnover of upto 5 Crores during preceding year and who has opted for Quarterly filing of return under QRMP (category X states/UT*) March, 2021 22 April, 2021 22 April, 2021 Up to 7th May 2021 (15 Days) Between 8th May 2021 to 21th June, 2021 (Further 45 Days) From 22nd June, 2021 onwards 21st June, 2021 (60 Days) April, 2021 NA 25 May, 2021 Up to 9 June 2021 (15 Days) Between 10 June 2021 to 9th July 2021 (Further 30 days) From 10th July 2021 onwards NA May, 2021 NA 25th June, 2021 10th July, 2021 Between 11th July, 2021 to 25th July,2021 (Further 15 days) From 26th July, 2021 onwards NA GSTR 3B: Aggregate turnover of upto 5 Crores during preceding year and who has opted for Quarterly filing of return under QRMP (category Y states/UT**) March, 2021 24 April, 2021 24 April, 2021 Up to 9 May 2021 Between 10th May, 2021 to 24th June, 2021 ( Further 45 Days) From 24th June, 2021 onwards 23rd June, 2021 (60 Days) April, 2021 NA 25 May, 2021 Up to 9 June 2021 Between 10 June 2021 to 9th July 2021 (Further 30 days) From 10th July, 2021 onwards NA May, 2021 NA 25th June , 2021 10th July, 2021 Between 11th July 2021 to 25th July, 2021 (Further 15 days) From 26th July, 2021 onwards NA GST CMP-08: Taxpayer opted for Composition Scheme January to March, 2021 18 April 2021 18 April 2021 3 May 2021 (15 Days) Between 4 May 2021 to 17th June 2021 (Further 45 Days) From 18th June, 2021 onwards 17th June, 2021 (60 Days) GSTR – 4 Annual Return for dealers opted for Composition Scheme for FY 2020-21 FY 2021-21 30 April 2021 NA NA NA NA 31 July, 2021 GST ITC-04: Return of Goods send and received from job worker for Q4 of FY 2020-21 FY 2021-21 25 April 2021 NA NA NA NA 30th June, 2021 GSTR-1: Details of outward supplies April 2021 11 May 2021 NA NA NA NA 26 June, 2021 (15 Days) IFF Details: Details of B2B Supplies by dealers opted for Quarterly filing of return under QRMP April 2021 13 May 2021

  3. • * Category X states-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 • ** Category Y States-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 •

  4. • For GSTR 3B: Notification No. 08/2021 – Central Tax and Notification No. 09/2021 – Central Tax dated 01.05.2021 • For GST CMP-08: Central Tax and Notification No. 09/2021 – Central Tax dated 01.05.2021 • For GST 4: Notification No. 10/2021 – Central Tax dated 01.05.2021 • For GST ITC 04: Notification No. 11/2021 – Central Tax dated 01.05.2021 • For GSTR 1: Notification No. 12/2021 – Central Tax dated 01.05.2021 • For IFF Detail: Notification No. 13/2021 – Central Tax dated 01.05.2021

  5. 1.2 Other Relaxations under GST 1. 2. Section 10(3): Specifies that the option of composition scheme shall come to an end from day on which aggregate turnover during the Financial year exceeds the specified limit. 3. Section 25: Registration Procedure under GST 4. Section 27: Provisions related to Casual Taxable Person and Non-resident taxable person 5. Section 31: Tax Invoice 6. Section 37: Furnishing detail of outward supplies 7. Section 47:Levy of Late Fee 8. Section 50: Interest on delayed payment of Taxes 9. Section 69: Power to Arrest 10. Section 90:Liability of partners of firm to pay tax. 11. Section 122: Penalty for certain offences. 12. Section 129:Detention, seizure and release of goods andconveyances in transit. 13. Section 39(3): Due date of filing of TDS return 14. Section 39(4): Return by Input Service Distributor 15. Section 39(5): Return by Non-resident Taxable Person 16. Section 68, as far as related to the provisions of e-waybill: Inspection of goods in movement Chapter IV of CGST ACt 2017: Time and Value of supply

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