Waiver of interest and late fee for normal taxpayers (filing return on monthly or quarterly basis) and composition taxpayers (Part2)

Waiver of interest and late fee for normal taxpayers (filing return on monthly or quarterly basis) and composition taxpayers (Part2)

04/06/2021

Government has granted waiver from payment of interest and/or late fee to normal (Monthly / Qtrly) & composition taxpayers for the tax periods of March, April & May, 2021, vide Notn. Nos. 18/2021 & 19/2021, both dtd. 1st June, 2021. The details are summarized below:

B.Relaxation in filing of Form GSTR-3B (Quarterly) by Taxpayers under QRMP Scheme

Sl.No.
Tax Period
Form Type
Due date of filing
Reduced Rate of Interest
Waiver of late fee till
First 15 days from due date
Next 45 days
From 61st day onwards
1
March, 2021
Form GSTR-3B (Quarterly)
22/24th April, 2021,(Group A/B)
Nil
9%
18%
21/ 23rd June, 2021,(Group A/B)
Sl.No.
Tax Period
Form Type
Due date of filing
Reduced Rate of Interest
Waiver of late fee till
First 15 days from due date
Next 30 days
From 46th day onwards
1
April, 2021
Form GST PMT-06
25th May, 2021
Nil
9%
18%
NA
Sl.No.
Tax Period
Form Type
Due date of filing
Reduced Rate of Interest
Waiver of late fee till
First 15 days from due date
Next 15 days
From 31st day onwards
1 May, 2021
Form GST PMT-06
25th June, 2021
Nil
9%
18%
NA

C.Relaxations in filing Form CMP-08 for Composition Taxpayers:

Sl.No.
Tax Period
Due date of filing
Reduced Rate of Interest
Waiver of late fee till
First 15 days from due date
Next 45 days
From 61st day onwards
1 March, 2021 (Qtr.)
18th April, 2021
Nil
9%
18%
NA

This is for information and necessary action please.