With the outbreak of Covid-19, CBIC has extended certain due dates on 01.05.2021
Extention of due dates:
Late fee and interest waiver / exemption:
Kindly note, due date of Form GSTR-1 is extended however, due date of Form GSTR-3B / payment of tax is not extended. Instead late fee for delay in filing of Form GSTR-3B / payment of tax is exempted by CBIC, as given in below table.
| S.no | Class of registered person | Tax Period | GSTR-3B Late fee exemption | Rate of Interest |
| A | B | C | D | E |
| 1 | Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year | March 2021 and April 2021 | For 15 days from the due date of furnishing the return | 9 per cent for the first 15 days from the due date and 18 per cent thereafter |
| 2 | Taxpayers having an aggregate turnover of up-to rupees 5 crores in the preceding financial year and furnishing Form GSTR-3B return on monthly basis or Quarterly basis. | March 2021 and April 2021 (for monthly return filers) Jan 2021 to March 2021 (for quarterly return filers) | For 30 days from the due date of furnishing the return | Nil for the first 15 days from the due date, 9 per cent for the next 15 days, and 18 per cent thereafter |
| 3 | Return by composite tax payers | Quarter Jan 2021 to March 2021 | – | Nil for the first 15 days from the due date, 9 per cent for the next 15 days, and 18 per cent thereafter |
