1. GSTR 1/ IFF FACILITY: DUE DATE
| Particulars | Month | Due Date | Extended Due Date |
| GSTR 1 (Monthly Scheme) | April 2021 | 11 May 2021 | 26 May 2021 |
| IFF Facility (QRMP Scheme) | April 2021 | 13 May 2021 | 28 May 2021 |
2. GSTR 3B (Monthly Scheme): DUE DATE, TAX PAYMENT, LATE FEES, AND INTEREST
| Turnover in Previous Financial Year | Tax Period | Due Date of Tax Payment and Return Filing | Relaxation in Interest | No Late Fees Till | |
| Tax Paid | Interest Rate | ||||
|
More than 5 Cr. |
March 2021 |
20 Apr 2021 |
Till 5 May 2021
|
9% |
5 May 2021 |
| After 5 May 2021
|
18% | ||||
|
April 2021 |
20 May 2021 |
Till 4 June 2021
|
9 % |
4 June 2021 |
|
| After 4 June 2021
|
18% | ||||
|
Up to Rs. 5 Cr. (Not opting QRMP Scheme)
|
March 2021 |
20 Apr 2021 |
Till 5 May 2021
|
Nil |
20 May 2021 |
| 6 May 2021 to 20 May 2021
|
9% | ||||
| After 20 May 2021
|
18% | ||||
|
April 2021 |
20 May 2021 |
Till 4 June 2021
|
Nil | 19 June 2021 | |
| 5 June 2021 to 19 June 2021
|
9% | ||||
| After 19 June 2021
|
18% | ||||
3. GSTR 3B (QRMP Scheme): DUE DATE, TAX PAYMENT, LATE FEES, AND INTEREST
| Turnover in Previous Financial Year | Tax Period | Due Date of Tax Payment and Return Filing | Relaxation in Interest | No Late Fees Till | ||
| Tax Paid | Interest Rate | |||||
|
Opting QRMP Scheme For Specified State – I |
Jan- Mar 2021 | Return Due Date
22 April 2021 |
||||
| March 2021 | 22 April 2021 | Till 7 May 2021
|
Nil | 24 May 2021 | ||
| 8 May 2021 to 22 May 2021
|
9% | |||||
| After 22 May 2021
|
18% | |||||
| April – June 2021 | Return Due Date
22 July 2021 |
|||||
| April 2021 | 25 May 2021 | Till 9 June 2021 | Nil | NA | ||
| 10 June 2021 to 24 June 2021
|
9% | |||||
| After 24 June 2021
|
18% | |||||
| Opting QRMP Scheme
For Specified State – II |
Jan- Mar 2021 | Return Due Date
24 April 2021 |
||||
| March 2021 | 24 April 2021 | Till 9 May 2021
|
Nil | 24 May 2021 | ||
| 10 May 2021 to 24 May 2021
|
9% | |||||
| After 24 May 2021
|
18% | |||||
| Apr-June 2021 | Return Due Date
24 July 2021 |
NA | ||||
| April -2021 | 25 May 2021 | Till 9 June 2021 | Nil | |||
| 10 June 2021 to 24 June 2021
|
9% | |||||
| After 24 June 2021
|
18% | |||||
4. Filing of CMP – 08
| Particulars | Quarter | Due Date | Relaxation in Interest |
| Form CMP-08 for the statement of Quarterly Payment of Tax | Jan- Mar 2021 | 18 April 2021 | Till 3 May 2021: Nil |
| 4 May 2021 to 18 May 2021: 9% | |||
| After 18 May 2021: 18% |
5. OTHER DUE DATES
| Particulars | Period | Due Date | Extended Due Date |
| Form ITC – 04 (Declaration by for goods dispatched to a job worker or received from a job worker) | Jan-March 2021 | 25 April 2021 | 31 May 2021 |
| Form GSTR-4 (Annual Return for Composition Dealers) | FY 2020-21 | 30 April 2021 | 31 May 2021 |
| Form GSTR-5 (NRTP) | Apr – 2021 | 20 May 2021 | 31 May 2021 |
| Form GSTR-6 (ISD) | Apr – 2021 | 13 May 2021 | 31 May 2021 |
| Form GSTR-7 (TDS DEDUCTOR) | Apr – 2021 | 10 May 2021 | 31 May 2021 |
| Form GSTR-8 (TCS COLLECTOR) | Apr – 2021 | 10 May 2021 | 31 May 2021 |
6. Relaxation of Rule 36 (4)
- Restriction on ITC under rule 36(4) relaxed to calculate the same cumulatively for April 2021 and May 2021
- Restriction on availing input tax credit u/r 36(4) of CGST Rules that the ITC in GSTR 3B should not exceed more than 5% of the total amount of ITC as per GSTR 2A in one return period has been relaxed for return of April, 2021 to calculate the same cumulatively for April, 2021 and May, 2021 at the time of filing return for May, 2021. This means the said restriction on claiming ITC has to be calculated cumulatively for April, 2021 and May, 2021 at the time of filing return for May, 2021.
7. Limitation period ending on any date between 15th April 2021 to 30th May 2021
The limitation period ending on any date between 15th April to 30th May 2021 has been extended till 31st May 2021.
The time limit for completion or compliance of any action by any officer or any person which falls during this period extended till 31/05/2021. The said compliances shall include Completion of any proceeding or passing of any order or issuance of any notice, intimation Filing of any appeal, reply or application or furnishing of any report, document, return, statement or such other.
Specified State I: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands, and Lakshadweep
Specified State II: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh, and Delhi