Notification No 08/2021 to 14/2021 CGST , 01/2021 of IGST & 01/2021 of UTGST    - BY CA MONISH S SHAH
Sr. NoParticularsDue DatesLate Fees applicable FromInterestMonth/ Quarter
13B Monthly forTaxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year20th of Next Month05-05-20219% till 5-5-2021 and 18% post thatMar-21
23B Monthly forTaxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year20th of Next Month04-06-20219% till 4-6-2021 and 18% post thatApr-21
33B Monthly for Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under sub-section (1) of section 3920th of Next Month20-05-2021Nil Till 05/05/2021 9% till 20/05/2021 and 18% post thatMar-21
43B Monthly for Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under sub-section (1) of section 3920th of Next Month19-06-2021Nil Till 04/06/2021 9% till 19/06/2021 and 18% post thatApr-21
53B Quarterly for Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under provisio to sub-section (1) of section 39 (QRMP)22nd Of Next Month22-05-2021Nil Till 07/05/2021 9% till 22/05/2021 and 18% post thatMar-21
63B Quarterly for Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under provisio to sub-section (1) of section 39 (QRMP)25th of Next MonthOnly Payment No returnNil Till 09/06/2021 9% till 24/06/2021 and 18% post thatApr-21
73B for Taxpayers who are liable to furnish the return as specified under sub-section (2) of section 39 i.e. Composition Scheme18th April 20213B not ApplicableNil Till 03/05/2021 9% till 18/05/2021 and 18% post thatQtr Ending March 2021
8GSTR-431st May 2021--2020-21
9ITC -041st May 2021--Jan- Mar 2021
10GSTR-126th May 2021--Apr-21
11Rule 36(4)Cummulative to be calculated for April & May 2021
12IFF28th May 2021Apr-21
13
All Proceedings, Passing of Orders, Issue of Notice, Intimation, Notification, Sanction , Approval, Appeals, Reply or Application of any report , document, returns, statements or such other records under this Act if falls within 15/4 to 30/5 and if completion not done then can be done by 31/5/2021. However if the deadline is between 01/5/2021 to 31/5/2021 and if completion not done then can be done by 15/06/2021. However this will not apply to
  • (a) Chapter IV
  • (b) sub-section (3) of section 10, sections 25, 27, 31, 37, 47, 50, 69, 90, 122, 129;
  • (c) section 39, except sub-section (3), (4) and (5);
  • (d) section 68, in so far as e-way bill is concerned; and
  • (e) rules made under the provisions specified at clause (a to d )