Notification No 08/2021 to 14/2021 CGST , 01/2021 of IGST & 01/2021 of UTGST - BY CA MONISH S SHAH | |||||
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Sr. No | Particulars | Due Dates | Late Fees applicable From | Interest | Month/ Quarter |
1 | 3B Monthly forTaxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year | 20th of Next Month | 05-05-2021 | 9% till 5-5-2021 and 18% post that | Mar-21 |
2 | 3B Monthly forTaxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year | 20th of Next Month | 04-06-2021 | 9% till 4-6-2021 and 18% post that | Apr-21 |
3 | 3B 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 39 | 20th of Next Month | 20-05-2021 | Nil Till 05/05/2021 9% till 20/05/2021 and 18% post that | Mar-21 |
4 | 3B 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 39 | 20th of Next Month | 19-06-2021 | Nil Till 04/06/2021 9% till 19/06/2021 and 18% post that | Apr-21 |
5 | 3B 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 Month | 22-05-2021 | Nil Till 07/05/2021 9% till 22/05/2021 and 18% post that | Mar-21 |
6 | 3B 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 Month | Only Payment No return | Nil Till 09/06/2021 9% till 24/06/2021 and 18% post that | Apr-21 |
7 | 3B for Taxpayers who are liable to furnish the return as specified under sub-section (2) of section 39 i.e. Composition Scheme | 18th April 2021 | 3B not Applicable | Nil Till 03/05/2021 9% till 18/05/2021 and 18% post that | Qtr Ending March 2021 |
8 | GSTR-4 | 31st May 2021 | - | - | 2020-21 |
9 | ITC -04 | 1st May 2021 | - | - | Jan- Mar 2021 |
10 | GSTR-1 | 26th May 2021 | - | - | Apr-21 |
11 | Rule 36(4) | Cummulative to be calculated for April & May 2021 | |||
12 | IFF | 28th May 2021 | Apr-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
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