Waiver of interest and late fee to normal taxpayers


Waiver of interest and late fee to normal taxpayers



Form GSTR-3B (Monthly Return)

Tax Period

Turnover in Preceding FY

Due date of filing

Reduced Rate of Interest

Waiver of   late fee till

First 15 days From due date

Next 15 days

From 31st  day onwards

March, 2021

> Rs. 5 Cr.

20th April

9%

18%

18%

05-05-2021

Up to Rs. 5 Cr

20th April

Nil

9%

18%

20-05-2021

April, 2021

> Rs. 5 Cr.

20th May

9%

18%

18%

04-06-2021

Up to Rs. 5 Cr

20th May

Nil

9%

18%

19-06-2021










Form GSTR-3B (Quarterly) under QRMP Scheme

 

Tax Period

 

Due date of filing

Reduced Rate of Interest

Waiver of   late fee till

 

First 15 days From due date

Next 15 days

From 31st  day onwards

 

March, 2021

Form GSTR-3B (Quarterly)

22/24th 

Nil

9%

18%

22/24th 

 

April, 2021,

April, 2021,

 

(Group A/B)

(Group A/B)

 

April, 2021

Form GST PMT-06

25th May, 2021

Nil

9%

18%

NA

 

Group-A -> Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep

Group-B -> Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi


In case of filing Form CMP-08 for Composition Taxpayers : For Quarter of Jan-March, 2021, instead of 18-04-2021, Composition Taxpayers can now file their quarterly return in Form CMP-08, without interest up to 03-05-2021, with 9% reduced interest between 04-05-2021 to 18-05-2021, and with 18% interest from 19-05-2021 onwards.
Disclaimer: These dates may change when the Latest Notification comes from Government so stay tuned with us & follow our Instagram Page.

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