Due Dates Extended and Late Fee Waived

CBIC has revised due dates and waived off late fees for all the taxpayers for the tax period of March and April 2021. So, in this blog, we will discuss all the details related to the extended due dates and late fee waived underneath:

Revised Due Dates and Late Fee Waiver for Normal Taxpayers Filing GSTR-3B

Tax Period	Turnover	Due Date	Interest Rate for First 15 days	Interest Rate for Next 15 days	Interest Rate for From 31st     day onwards	Late Fee Waiver
March 2021	More than INR 5 Cr.	20th April 2021	9%	18%	18%	5th May 2021
March 2021	Less than or Equal to INR 5 Cr	20th April 2021	Nil	9%	18%	20th May 2021
April 2021	More than INR 5 Cr.	20th May 2021	9%	18%	18%	4th June 2021
April 2021	Less than or Equal to INR 5 Cr	20th May 2021	Nil	9%	18%	19th June 2021

Revised Due Dates and Late Fee Waiver for QRMP Taxpayers Filing GSTR-3B

Tax Period	Turnover	Form Type	Due Date	Interest Rate for First 15 days	Interest Rate for Next 15 days	Interest Rate for From 31st     day onwards	Late Fee Waiver
1	March 2021	GSTR-3B (Quarterly)	22nd April, 2021	Nil	9%	18%	22nd May 2021
2	April 2021	GST PMT-06	25th May, 2021	Nil	9%	18%	NA

Revised Due Dates and Late Fee Waiver for Taxpayers Filing of GSTR-1/IFF

SNo.	Type of Return	Taxpayers Filing Form	Tax period	Due Date	Extended Due Date
1	GSTR-1	Monthly returns	April 2021	11th May 2021	26th May 2021
2	IFF	QRMP Scheme	April 2021	13th May  2021	28th May 2021

Revised Due Dates and Late Fee Waiver for Composition, NRTP, ISD, TDS & TCS Taxpayers

SNo.	Return Type	Taxpayer Type	Tax period	Due Date	Extended Due Date
1	GSTR-4	Composition Taxpayers (Annual Return)	FY 2020-21	30th April 2021	31st May 2021
2	GSTR-5	NRTP (Non-Resident Taxpayers)	March or April 2021	20th April or May 2021	31st May 2021
3	GSTR-6	ISD (Input Service Distributors)	April 2021	13th May 2021	31st May 2021
4	GSTR-7	TDS deductors	April 2021	10th May 2021	31st May 2021
5	GSTR-8	TCS collectors	April 2021	10th May 2021	31st May 2021