GST Due Dates extended due to COVID

GST Due Dates extended due to COVID
Share This Post

GST Due Dates extended due to COVID

Return Type

Taxpayers Tax Period Original Due Date Extended Due Date Interest Payable

Notification

 

 

GSTR – 1

All taxpayers other than QRMP

April 2021 11th May  2021 26th May  2021 No. 12/2021 – CT dated 1st May 2021
QRMP taxpayers (IFF) April 2021 13th May  2021 28th May 2021

No. 13/2021 – CT dated 1st May 2021

GSTR-3B

Having Turnover > 5 Cr. in the preceding year

March 2021 20th April 2021 5th May 2021 First 15 Days from Original Due Date – 9%

Afterwards – 18%

No. 8 & 9/ 2021 – CT dated 1st May, 2021
April 2021 20th May 2021 4th June 2021
Having Turnover < 5 Cr. in the preceding year (Monthly filers) March 2021 20th April 2021 20th May 2021  

First 15 Days from Original Due Date – NIL

Next 15 Days – 9%

Afterward – 18%

April 2021

20th May 2021

19th June 2021

Having Turnover < 5 Cr. in the preceding year (QRMP filers)

January – March 2021 22nd/ 24th April 2021

22nd/ 24th May 2021

CMP-08

Composition Dealers

January – Mar 2021 18th April 2021

18th May 2021

GSTR-4

Yearly Return of Composition Dealers March 2021 30th April 2021 31st May 2021 No. 10/2021 – CT dated 1st May 2021
ITC-04 Job worker Jan – Mar 2021 25th April 2021 31st May 2021

No. 11/2021 – CT dated 1st May 2021


Share This Post
About CA Mehul Gupta 31 Articles
Chartered Accountant in practice, Certified GST Practitioner & Commerce Graduate. He is mainly engaged in the practice of Direct taxes, GST, International taxation, & assurance services. A visiting faculty in the Faridabad Branch of ICAI.

Be the first to comment

Leave a Reply

Your email address will not be published.