Last updated on January 2nd, 2023 at 05:46 pm
GST Due Dates extended due to COVID
Non-QRMP Taxpayer
(Regular Taxpayer filing monthly returns in GSTR 1 & GSTR 3B)
[su_table]
| Return Form | Class of
Taxpayers |
Due Date | Late Fee
waived till date |
Interest Rate | |
| NIL % till date | 9 % till date | ||||
| March-21 | |||||
| GSTR-3B | AATO > Rs.5 Crore | 20-04-2021 | 05-05-2021 | 20-04-2021 | 05-05-2021 |
| GSTR-3B | AATO < Rs.5 Crore | 20-04-2021 | 19-06-2021 | 05-05-2021 | 19-06-2021 |
| April-21 | |||||
| GSTR-1 | Non-QRMP | 26-05-2021 | 26-05-2021 | NA | NA |
| GSTR-3B | AATO > Rs.5 Crore | 20-05-2021 | 04-06-2021 | 20-05-2021 | 04-06-2021 |
| GSTR-3B | AATO < Rs.5 Crore | 20-05-2021 | 04-07-2021 | 04-06-2021 | 04-07-2021 |
| May-21 | |||||
| GSTR-1 | Non-QRMP | 26-06-2021 | 26-06-2021 | NA | NA |
| GSTR-3B | AATO > Rs.5 Crore | 20-06-2021 | 05-07-2021 | 20-06-2021 | 05-07-2021 |
| GSTR-3B | AATO < Rs.5 Crore | 20-06-2021 | 20-07-2021 | 05-07-2021 | 20-07-2021 |
| Jun-21 | |||||
| GSTR-1 | Non-QRMP | 11-07-2021 | 11-07-2021 | NA | NA |
| GSTR-3B | AATO > Rs.5 Crore | 20-07-2021 | 20-07-2021 | 20-07-2021 | NA |
| GSTR-3B | AATO < Rs.5 Crore | 20-07-2021 | 20-07-2021 | 20-07-2021 | NA |
[/su_table]
QRMP Taxpayer
(Regular Taxpayer filing quarterly returns in GSTR 1 & GSTR 3B )
[su_table]
| Return Form | Class of Taxpayers | Due Date | Late Fee waived till date | Interest Rate | |
| NIL % till date | 9 % till date | ||||
| Quarter ending March 2021 | |||||
| GSTR-3B | QRMP (Group A) | 22-04-2021 | 21-06-2021 | 07-05-2021 | 21-06-2021 |
| GSTR-3B | QRMP (Group B) | 24-04-2021 | 23-06-2021 | 09-05-2021 | 23-06-2021 |
| April-21 | |||||
| IFF (Optional) | QRMP | 28-05-2021 | 28-05-2021 | NA | NA |
| GST PMT-06 | QRMP | 25-05-2021 | NA | 09-06-2021 | 09-07-2021 |
| May-21 | |||||
| IFF (Optional) | QRMP | 28-06-2021 | 28-06-2021 | NA | NA |
| GST PMT-06 | QRMP | 25-06-2021 | NA | 10-07-2021 | 25-07-2021 |
| Quarter ending June 2021 | |||||
| GSTR-1 | QRMP | 13-07-2021 | 13-07-2021 | NA | NA |
| GSTR-3B | QRMP (Group A) | 22-07-2021 | 22-07-2021 | 22-07-2021 | NA |
| GSTR-3B | QRMP (Group B) | 24-07-2021 | 24-07-2021 | 24-07-2021 | NA |
[/su_table]
Composition Taxpayer
[su_table]
| Return Form | Class of Taxpayers | Due Date | Late Fee waived till date | Interest Rate | |
| NIL % till date | 9 % till date | ||||
| Quarter Ending March 2021 | |||||
| CMP-08 | Composition Dealers | 18-04-2021 | 18-04-2021 | 03-05-2021 | 17-06-2021 |
| Quarter Ending June 2021 | |||||
| CMP-08 | Composition Dealers | 18-07-2021 | 18-07-2021 | 18-07-2021 | NA |
[/su_table]
Mayur is a Chartered Accountant in practice. He is also a Commerce Graduate. His area of expertise is GST and Income tax. He is passionate about reading, writing, and sharing knowledge on areas related to taxation. He can be reached at mayur0893@gmail.com
Latest posts by CA Mayur J Sondagar (see all)
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