GST Due Dates extended due to COVID

GST Due Dates extended due to COVID
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GST Due Dates extended due to COVID

Non-QRMP Taxpayer

(Regular Taxpayer filing monthly returns in GSTR 1 & GSTR 3B)

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

QRMP Taxpayer

(Regular Taxpayer filing quarterly returns in GSTR 1 & GSTR 3B )

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

Composition Taxpayer

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

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About CA Mayur J Sondagar 1 Article
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

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