The CBIC has released notifications extending the due date for various GST returns based on the decisions taken in the 43rd GST Council meeting. During the meeting, it was discussed that taxpayers were facing difficulties to remain tax compliant due to the lockdowns imposed in several states in India. Hence, the government has granted relief in various due date extensions, as notified below.
| Return/ Form | Taxpayer Type & Turnover | Type of Relaxation | Return period | Original Due Date | New Due Date |
| GSTR-1 | Normal | Due date extension | May’21 | 11th June 2021 | 26th June 2021 |
| IFF (Optional facility) | Normal, under QRMP scheme | Due date extension | May’21 | 13th May 2021 | 28th June 2021 |
| CMP-08 | Composition | Interest rate reduction | Jan-Mar’21 | 18th April 2021 | 18th April 2021 (With Nil interest until 3rd May, 9% interest until 17th Jun’21, 18% thereafter) |
| GSTR-4 | Composition | Due date extension | Apr’20- Mar’21 | 30th April 2021 | 31st July 2021 |
| GSTR-5 | Non-resident taxpayers | Due date extension | Mar’21 | 20th April 2021 | 30th June 2021 |
| Apr’21 | 20th May 2021 | 30th June 2021 | |||
| Jun’21 | 20th June 2021 | 30th June 2021 | |||
| GSTR-5A | Taxpayers supplying OIDAR services | Due date extension | Mar’21 | 20th April 2021 | 30th June 2021 |
| Apr’21 | 20th May 2021 | 30th June 2021 | |||
| Jun’21 | 20th June 2021 | 30th June 2021 | |||
| GSTR-6 | Input Service Distributors (ISD) | Due date extension | Apr’21 | 13th May 2021 | 30th June 2021 |
| May’21 | 13th June 2021 | 30th June 2021 | |||
| GSTR-7 | Taxpayers required to deduct TDS | Due date extension | Apr’21 | 10th May 2021 | 30th June 2021 |
| May’21 | 10th June 2021 | 30th June 2021 | |||
| GSTR-8 | Ecommerce operators required to collect TCS | Due date extension | Apr’21 | 10th May 2021 | 30th June 2021 |
| May’21 | 10th June 2021 | 30th June 2021 | |||
| ITC-04 | Job work | Due date extension | Jan-Mar’21 | 25th April 2021 | 30th June 2021 |
GSTR-3B Returns and Challan PMT-06
The government has given interest and late fee waivers for taxpayers filing Form GSTR-3B and paying tax in Challan PMT-06 under the QRMP scheme as follows:
| Form, Filing Frequency & Turnover | Return Period | Original Due Date | 0% interest applicable until | 9% interest applicable until | 18% interest applicable until | Late fee waiver until |
| GSTR-3B Monthly (Turnover > Rs.5 cr.) | Mar’21 | 20th Apr’21 | – | 5th May’21 | 6th May’21 onwards | 5th May’21 |
| Apr’21 | 20th May’21 | – | 4th June’21 | 5th June’21 onwards | 4th Jun’21 | |
| May’21 | 20th Jun’21 | – | 5th July’21 | 6th July’21 onwards | 5th Jul’21 | |
| GSTR-3B Monthly (Turnover up to Rs.5 cr.) | Mar’21 | 20th Apr’21 | 5th May’21 | 19th Jun’21 | 20th Jun’21 onwards | 19th Jun’21 |
| Apr’21 | 20th May’21 | 4th Jun’21 | 4th Jul’21 | 5th Jul’21 onwards | 4th Jul’21 | |
| May’21 | 20th Jun’21 | 5th Jul’21 | 20th Jul’21 | 21st Jul’21 onwards | 20th Jul’21 | |
| GSTR-3B Quarterly (Turnover up to Rs.5 cr.#) | Jan- Mar’21 | 22nd Apr’21 | 7th May’21 | 21st Jun’21 | 22nd Jun’21 onwards | 21st Jun’21 |
| GSTR-3B Quarterly (Turnover up to Rs.5 cr.##) | Jan- Mar’21 | 24th Apr’21 | 9th May’21 | 23rd Jun’21 | 24th Jun’21 onwards | 23rd Jun’21 |
| PMT-06 (Turnover up to Rs.5 cr., under QRMP scheme) | Apr’21 | 25th May’21 | 9th Jun’21 | 9th Jul’21 | 10th Jul’21 onwards | – |
| May’21 | 25th Jun’21 | 10th Jul’21 | 25th Jul’21 | 26th Jul’21 onwards |
#Category X states: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union Territories of Daman and Diu and 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, Odisha, the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and New Delhi.
For any clarifications/feedback on the topic, please contact the writer at athena.rebello@cleartax.in
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