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 taxInterest 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-3BLate 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 procedureDue 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-04Time 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-1Time 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 ITCLimit 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 compliancesTime 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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