Extension of deadlines and relaxations for GST compliances due to second wave of Covid-19 Pandemic

Extension of deadlines and relaxations for GST compliances due to second wave of Covid-19 Pandemic

On the recommendations of the GST Council and in view of the spread of pandemic COVID-19, CBIC has given extensions of various due dates under and relaxation in compliances.

  The Highlights of the relaxations given are as under: 

GST Notification dated 1st May 2021 Corresponding Previous Notification  / Rules Extension/Relief Given

No. 08/2021-Central Tax

No. 01/2021–Integrated Tax

No. 01/2021–Union Territory Tax

No. 13/2017 –Central Tax, dated  28th June, 2017

Interest on delayed payment of tax

Interest reduced /waived for the months of March & April 2021

No. 09/2021-Central Tax No. 76/2018–Central Tax, dated 31st December, 2018

Levy of Late fee for filing Form GSTR-3B

Late fee waived for Form GSTR-3B from 15 days to 30 days for the the month of March & April 2021 and 30 days for the period of January to March 2021 based on turnover  

No. 10/2021-Central Tax No. 21/2019-Central Tax, dated the 23rd April, 2019,

Due date for filing Form GSTR-4 under special procedure

Due date for filing Form GSTR-4 extended for the financial year ending 31st March, 2021, upto the 31st day of May, 2021 under special procedure to be followed for optional 6% GST composition scheme

No. 11/2021-Central Tax  

Extension of date for furnishing Form GST ITC-04

Time period extended upto 31st May, 2021, for furnishing declaration in FORM GST ITC-04, for goods dispatched to job worker or received from job worker, during the period from 1st January, 2021 to 31st March, 2021

No. 12/2021-Central Tax No. 83/2020 –Central Tax dated 10th November 2020

Extension of date for filing Form GSTR-1

Time limit for furnishing details of outward supplies in FORM GSTR-1 for the tax period April, 2021, extended till the twenty-sixth day of the succeeding month 

No. 13/2021 –Central Tax dated 1st May, 2021 Rule 36

Conditions for claiming of ITC

Limit of 10% ITC in respect of invoices or debit notes, the details of which have not been uploaded by the suppliers to apply cumulatively for Form GSTR-3B for the period April and May, 2021 

No.14/2021 –Central Tax dated 1st May 2021  

Extension of time for compliances

Time limit  for  completion  or  compliance  during  the  period  from  15th day  of  April, 2021  to  30th day  of  May,  2021 extended upto  the  31st day  of May, 2021

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