Summary of GST Covid-19 relief notifications dated 01st May 2021

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Summary of GST Covid-19 relief notifications dated 01st May 2021


Notification No. Dated 01/05/2021

Summary

Notification No. 14/2021- Central Tax [G.S.R. 310(E)]

Where, any time limit for completion or compliance of any action, by any authority or by any person, has been specified in, or prescribed or notified under the said Act, which falls during the period from the 15th day of April, 2021 to the 30th day of May, 2021, and where completion or compliance of such action has not been made within such time, then, the time limit for completion or compliance of such action, shall be extended upto the 31st day of May, 2021

Notification No. 13/2021- Central Tax [G.S.R. 309(E)]

CBIC extends due date for Apr-21 IFF till 28th May &
Rule 36(4) shall apply cumulatively for the period April and May, 2021 and The return in FORM GSTR-3B for the tax period May, 2021 shall be furnished with the cumulative adjustment of input tax credit for the said months

Notification No. 12/2021- Central Tax [G.S.R. 308(E)]

GSTR-1 due date for April 2021 extended to 26th May 2021

Notification No. 11/2021- Central Tax [G.S.R. 307(E)]

CBIC extends due date for filing GST ITC-04 to 31st May 2021

Notification No. 10/2021- Central Tax [G.S.R. 306(E)]

CBIC extends due date for filing GSTR 4 (Composition Scheme) to 31/05/2021

Notification No. 09/2021- Central Tax [G.S.R. 305(E)]

Waiver of late fees on delayed filing of March & April-21 GSTR 3B :
No late fees to be levied for filing GSTR 3B for the Month of of March-21 & Apr-21 within 15 days and 30 days from original due date for taxpayer with turnover more than Rs. 5 cr and upto Rs. 5 crore respectively

Notification No. 08/2021- Central Tax [G.S.R. 304(E)]

Relaxation in the interest rate based on Turnover to those who have to file GSTR 3B and also to Composition dealers. Relaxation is for Tax Period ending on 31st March 2021 and for 30th April 2021.

Notification No. 01/2021-Union Territory Tax [G.S.R. 312(E)]

UTGST: Relaxation in GST interest rate for March & April 2021

Notification No. 01/2021-Integrated Tax [G.S.R. 311(E)]

IGST: Relaxation in GST interest rate for March & April 2021

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