During the first wave of Corona pandemic in India in the year 2020, the government comes out with various relaxations in relation to due date for payment of taxes, filing of returns, lower interest rates, etc.
Again in the year 2021, where second wave of Corona is disturbing more rigorously than previous year, government has come out with some sops, however, lesser than previous year.
In this article, we will summarise the sops or relaxations provided under GST laws..
Late fee waiver for filing GST Return in GSTR-3B
Vide CGST Notification CGST-9/2021 dated 01.05.2021, following relaxations are provided in respect to late fee for delay in filing of GSTR-3B :-
Class of registered persons |
Tax period For which relaxation given |
Number of days for which late fee waived |
Taxpayers having turnover more than Rs 5 crores in the preceding financial year |
March, 2021 April, 2021 |
Fifteen days from the due date of furnishing return :
|
Taxpayers having turnover up to Rs 5 crores in the preceding financial year
Who opted to file GSTR-3B on Monthly basis |
March, 2021 April, 2021 |
Thirty days from the due date of furnishing return
|
Taxpayers having turnover up to Rs 5 crores in the preceding financial year
Who opted to file GSTR-3B on Quarterly basis |
Qtr of January-March, 2021 |
Thirty days from the due date of furnishing return.
|
Waiver for Interest on late payment of GST
Vide CGST Notification CGST-8/2021 dated 01.05.2021, following relaxations are provided in respect to interest on late payment of GST:-
Category of Taxpayer |
Manner of Levy of Interest |
Tax Period for which relaxation provided |
Taxpayers having turnover more than Rs 5 crores in the preceding financial year |
|
March, 2021 April, 2021 |
Taxpayers having turnover up to Rs 5 crores in the preceding financial year
Who opted to file GSTR-3B on Monthly basis |
|
March, 2021 April, 2021 |
Taxpayers having turnover up to Rs 5 crores in the preceding financial year
Who opted to file GSTR-3B on Quarterly basis |
|
March, 2021 April, 2021 |
Composition Dealers |
|
Quarter ending March, 2021 |
For date to date clarification on levy of interest for each taxpayer catergory, please refer our other article :-
Interest on Late Payment of GST including relaxations of COVID-19
Extention in due date for filing GSTR-1
Vide CGST Notification CGST-12/2021 dated 01.05.2021, following relaxations are provided in filing of GSTR-1:-
For April 2021, due date for filing GSTR-1 extended from 11th May 2021 to 26th May 2021.
Extention in due date for filing IFF (Invoice Furnishing Facility)
Vide CGST Notification CGST-13/2021 dated 01.05.2021, following relaxations are provided in filing of IFF :-
For April 2021, due date for filing IFF extended from 13th May 2021 to 28th May 2021.
Extention in due date for filing GSTR-4
Vide CGST Notification CGST-10/2021 dated 01.05.2021, following relaxations are provided in filing of GSTR-4:-
For FY 2020-2021, due date for filing GSTR-4 extended from 30th April 2021 to 31st May 2021.
Extention in due date for filing ITC-04
Vide CGST Notification CGST-11/2021 dated 01.05.2021, following relaxations are provided in filing of ITC-04 :-
For the Quarter (January 2021 to March 2021), due date for filing ITC-04 extended to 31st May 2021.
Extention in compliance for the provisions of Rule 36(4) of CGST Rules, 2017
Vide CGST Notification CGST-13/2021 dated 01.05.2021, following relaxations are provided:-
Conditions of Rule 36(4) shall apply cumulatively for the period April and May, 2021
i.e. the return in FORM GSTR-3B for the tax period May, 2021 shall be furnished with the cumulative adjustment of input tax credit for both of said months.
It is being relaxed that the provisions of Rule 36(4) need not to comply for the month of April 2021. While filing GSTR-3B for the month of May 2021, adjustment for April and May to be taken cumulatively.
Other Extensions and relaxations
Vide CGST Notification CGST-14/2021 dated 01.05.2021, following relaxations are provided:-
For Taxpayers – Filing of any appeal, reply or application or furnishing of any report, document, return, statement or such other record
Where, any time limit for completion or compliance of any action, by any person, 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.
The above extension shall be applicable for filing of any appeal, reply or application or furnishing of any report, document, return, statement or such other record as required to file under GST laws.
For Authorities- completion of any proceeding or passing of any order or issuance of any notice, intimation, notification, sanction or approval or such other action
Any compliance with respect to completion of any proceeding or passing of any order or issuance of any notice, intimation, notification, sanction or approval or such other action, by whatever name called, by any authority, commission or tribunal, by whatever name called, under the provisions of the GST Laws, which falls during the period from the 15th day of April, 2021 to the 30th day of May, 2021, shall be extended till 31st May 2021.
However, the above relaxation is not applicable in following cases for both “Taxpayers” as well as “Authorities”:
- Chapter IV : – Time of supply of goods or services or both
- Sub-section (3) of section 10 : for compulsory conversion from Composition Dealer to Regular Dealer
- Sections 25 : Registration provisions (except for provisions of Rule 9 for verification and approval of application)*
- Section 27: Registration provisions for casual taxable person and non resident taxable person
- Section 31 : Tax Invoice and time limits of issuance of invoice
- Section 37 : Filing of GSTR-1/IFF (Specific Extention provided separately)
- Section 47 : Late fee on delay in filing returns (Specific Extention provided separately)
- Section 50 : Interest on late payment of Tax (Specific Extention provided separately)
- Section 69 : To arrest a defaulter
- Section 90 : To impose liability on partners of firm to pay tax
- Section 122 : To levy penalties on defaulters
- Section 129 : To detain and seize of vehicle carrying goods in contravention of GST law
- Section 39, except sub-section (3), (4) and (5) : To file GSTR-3B and CMP-08
- Section 68 in so far as e-way bill is concerned : Only for E-way Bill
- Rules made under the provisions specified above.
*In respect of Rule 9 of CGST Rules, it is provided that where any time limit falls during the period from the 1st day of May, 2021 to the 31st day of May, 2021, and where completion of such action has not been made within such time, then, the time limit for completion of such action, shall be extended upto the 15th day of June, 2021.. This relaxation is application for both “GST Authorities” as well as “the Assessee”.
Relaxation for Authorities to complete Refund orders
In cases where a notice has been issued for rejection of refund claim, in full or in part and where the time limit for issuance of order in terms of the provisions of sub-section (5), read with sub-section (7) of section 54 of the said Act, falls during the period from the 15th day of April, 2021 to the 30th day of May, 2021, in such cases, the time limit for issuance of the said order shall be extended to fifteen days after the receipt of reply to the notice from the registered person or the 31st day of May, 2021, whichever is later.
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