Due to COVID - 19 again gripping up the government has extended the due dates and given relaxation on Interest and Late fees for the GST Filing , do you know relaxation to composition dealers has also been given ? You can read the same here.
GSTR - 3B Relaxation has been Explained in very concise way in the following matter
Part A - Relaxation for Payers with Turnover > 5 Crores in PY For the month Mar and Apr 2021
Part - B - Relaxation for Payers with Turnover < 5 Crores in PY For the month Mar and Apr 2021
Category I States & QRMP
Category II States & QRMP
Part A - Relaxation for Payers with Turnover > 5 Crores in PY For the month Mar and Apr 2021
Month - Mar 2021
Due Date - 20.04.2021
Interest @ 9% if filed from 21.04.2021 to 05.05.2021
Late Fees @ Nil If filed from 21.04.2021 to 05.05.2021
Month - Apr’2021
Due Date - 20.05.2021
Interest @ 9% if filed from 21.05.2021 to 04.06.2021
Late Fees @ Nil If filed from 21.05.2021 to 04.06.2021
Part - B - Relaxation for Payers with Turnover < 5 Crores in PY For the month Mar and Apr 2021
Category I States & QRMP
Category I States includes
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 or Lakshadweep
Frequency - Monthly
Month - Mar’2021
Due Date - 20.04.2021
Interest @ Nil if filed from 21.04.2021 to 05.05.2021
Interest @ 9 % if filed from 06.05.2021 to 20.05.2021
Late Fees @ Nil If filed from 21.04.2021 to 20.05.2021
Month - Apr’2021
Due Date - 20.05.2021
Interest @ Nil if filed from 21.05.2021 to 04.06.2021
Interest @ 9% if filed from 05.06.2021 to 19.06.2021
Late Fees @ Nil If filed from 21.05.2021 to 19.06.2021
Frequency - Quarterly Jan-March 2021
Due Date - 22.04.2021
Interest @ Nil if filed from 23.04.2021 to 07.05.2021
Interest @ 9 % if filed from 08.05.2021 to 22.05.2021
Late Fees @ Nil If filed from 23.04.2021 to 22.05.2021
Category II States & QRMP
Category II States includes
Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, The Union territories of J&K ,Ladakh , Chandigarh or Delhi
Frequency - Monthly
Month - Mar’2021
Due Date - 20.04.2021
Interest @ Nil if filed from 21.04.2021 to 05.05.2021
Interest @ 9 % if filed from 06.05.2021 to 20.05.2021
Late Fees @ Nil If filed from 21.04.2021 to 20.05.2021
Month - Apr’2021
Due Date - 20.05.2021
Interest @ Nil if filed from 21.05.2021 to 04.06.2021
Interest @ 9% if filed from 05.06.2021 to 19.06.2021
Late Fees @ Nil If filed from 21.05.2021 to 19.06.2021
Frequency - Quarterly Jan-March 2021
Due Date - 24.04.2021
Interest @ Nil if filed from 25.04.2021 to 09.05.2021
Interest @ 9 % if filed from 10.05.2021 to 24.05.2021
Late Fees @ Nil If filed from 25.04.2021 to 24.05.2021
Note -If return not filed within last date of any benefits, late fees @ Rs. 50/- (Nil Return: Rs. 20/-) per day will be applicable from the next day of due date as specified and no exemption will be considered while paying the late fees.
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