Archives June 2021

Extension in dates of various GST Compliances for GST Taxpayers

Government has extended the dates of various compliances by Taxpayers under GST vide Notn No 12/2021-CT, dated 1st May, 2021, r/w Notn No 17/2021 CT dated 1st June, 2021, Notn No 14/2021-CT, dated 1st May, 2021,r/w Notn No 24/2021-CT, dated 1st June, 2021, Notn No 25/2021-CT, dated 1st June, 2021, Notn No 26/2021-CT, dated 1st June, 2021. The details are summarized below:

A. Filing of Form GSTR-1/IFF by Normal Taxpayers:

Sl.No.	Form Type	To be filed by	Tax period	Due Date/last date	Due Date/ last date Extended till
1	Form GSTR-1 (Monthly)	Normal Taxpayer filing Monthly returns	May,2021	11.06.2021	26.06.2021
2	Form IFF (optional)	Normal Taxpayers under QRMP Scheme	May,2021	13.06.2021	28.06.2021

B. Filing of Returns by Composition, NRTP, ISD, TDS & TCS Taxpayers:

Sl.No.	Return Type(Form)	To be filed by	Tax period	Due Date	Due Date Extended till
1	GSTR-4	Composition Taxpayers (Annual Return)	FY 2020-21	30th April, 2021	31st July, 2021
2	GSTR-5	Non Resident Taxpayers (NRTP)	March/April/May, 2021	20th April/ May/June, 2021	30th June, 2021
3	GSTR-6	Input Service Distributors (ISD)	April/May, 2021	13th May/June, 2021	30th June, 2021
4	GSTR-7	Tax Deductors at Source (TDS deductors)	-do-	10th May/June, 2021	30th June, 2021
5	GSTR-8	Tax Collectors at Source (TCS collectors)	-do-	10th May/June, 2021	30th June, 2021

C. Filing of Form ITC-04: The due date for filing of Form GST ITC-04 (to be filed by Principal/Manufacturer for goods sent/received/supplied from Job Worker) for the quarter Jan-March, 2021, (due date 25th April, 2021) has been extended till 30th June, 2021

This is for information and necessary action please.

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.

Waiver of interest and late fee for normal taxpayers (filing return on monthly or quarterly basis) and composition taxpayers (Part1)

05/06/2021

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:

1. Relaxation to normal taxpayers in filing of monthly return in Form GSTR-3B
   

   Sl.No.	Tax Period	Class of taxpayer (Based on AATO)	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	> Rs. 5 Cr.	20th April	9%	18%	18%	5th May, 2021
   		Up to Rs. 5 Cr	20th April	Nil	9%	18%	19th June, 2021

   Sl.No.	Tax Period	Class of taxpayer (Based on AATO)	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	> Rs. 5 Cr.	20th May	9%	18%	18%	4th June, 2021
   		Up to Rs. 5 Cr	20th May	Nil	9%	18%	4th July, 2021

   Sl.No.	Tax Period	Class of taxpayer (Based on AATO)	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	> Rs. 5 Cr.	20th June	9%	18%	18%	5th July, 2021
   		Up to Rs. 5 Cr	20th June	Nil	9%	18%	20th July, 2021

This is for information and necessary action please.

Relief to taxpayers, regarding late fee, for delay in filing Form GSTR-3B returns

05/06/2021

The Government, vide Notification No. 19/2021, dated 1st June, 2021, inter alia, has waived the late fee payable, in excess of amount as specified in the Tables, as given below:

(Note: Please refer to respective State/UT Notifications for waiver of State/UT tax).

1. 1. For the registered persons who have failed to furnish the return in FORM GSTR-3B, for the months /quarter of July, 2017 to April, 2021, by the due date:
      

      Sl.No	Return in FORM GSTR-3B for the month/ quarter of	Amount of Central & State/UT tax payablein the return	If Return furnished between	Late fee payable waived in excess of (Rs)
      1	July, 2017 to April, 2021	NIL	1st June, 2021 and 31st August,2021	500
      2	July, 2017 to April, 2021	Not NIL	1st June, 2021 and 31st August,2021	1000

   2. For the tax period of June, 2021 onwards or quarter ending June, 2021 onwards:
      

      Sl.No	Class of registered persons	Late fee payable waived in excess of (Rs)
      1	Registered persons whose total amount of Central Tax & State/UT tax payable in the said return is Nil	500
      2	Registered persons having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year, other than those covered under S. No. 1	2,000
      3	Taxpayers having an aggregate turnover of more than rupees 1.5 crores and up to rupees 5 crores in the preceding financial year, other than those covered under S. No. 1	5,000

This is for information please.

Table-12 of GSTR-1 (Advisory on PDF)

Table-12 of GSTR-1 pertains to the data related to the HSN-code wise supplies of goods & services declared in the aforesaid GSTR-1. It has been reported that in the GSTR-1 for the tax period of May 2021, the ‘Total Invoice value’ field in the preview PDF is displaying a value as ‘0’ (zero) instead of N.A, in the cases where the taxpayer has not reported any value in the concerned Table-12 of GSTR-1.

Technical team is working towards resolving this issue at the earliest. Meanwhile, taxpayers are requested to kindly proceed with their filing of GSTR-1 & ignore this error for the time being, till it is being fixed.

Upcoming functionalities to be deployed on GST Portal for the Taxpayers

As part of our constant endeavour to provide a smooth and hassle free experience to the taxpayers and simplify the process for them, to comply with their GST compliances, following functionalities are recently deployed or are being deployed on the portal shortly:

Sl.No.	Module	Form/ Functionality	Functionality released/ to be released for Taxpayers	Present Status
1	Ledgers	Negative liability statement made available to composition taxpayers	• In case of a negative liability in any tax period of a composition taxpayer (and if no amount is required to be paid by the taxpayer (during that period)), the said negative liability will be maintained in Negative liability statement. This negative balance lying in the negative liability statement will be automatically adjusted against the liabilities of subsequent tax period(s). • The statement would be accessible to them, post-login, by navigating to Services > Ledgers > Negative Liability Statement.	Deployed on the Portal
2	Returns	Download of Form GSTR-4A in excel and auto-population of its details in Form GSTR-4 of the composition taxpayer	• Form GSTR-4A is an auto-drafted statement generated for Taxpayers opting for Composition levy, containing details reported by their registered suppliers in their Form GSTR-1/ GSTR-5 and by their TDS deductors in their Form GSTR-7. • A facility to download the details of Form GSTR-4A, in an Excel file would be made available to the taxpayers, soon. • This Excel file would contain consolidated summary of the supplies at GSTIN level, for the complete financial year, which are required to be reported in Annual Return filed by them in Form GSTR-4. • This summary will also be auto-populated in Table 4A and 4B of their Form GSTR-4.	—
3	Front Office	Inclusion of common names in the HSN Directory and its download in excel format by the taxpayers	• The currently available HSN Master has been updated on the GST Portal and it now includes product names commonly used in Trade corresponding to a particular HSN code. • A download facility for the entire HSN directory in Excel Format has also been provided to the taxpayers under the link “Download HSN in Excel Format”. This facility is available as a part of the ‘Search HSN’ functionality, available both in Pre and Post Login, on the GST Portal.	Deployed on the Portal

The above is for your information.

Module wise new functionalities deployed on the GST Portal for taxpayers

Various new functionalities are implemented on the GST Portal, from time to time, for GST stakeholders. These functionalities pertain to different modules such as Registration, Returns, Advance Ruling, Payment, Refund and other miscellaneous topics. Various webinars are also conducted as well informational videos prepared on these functionalities and posted on GSTNs dedicated YouTube channel for the benefit of the stakeholders.

To view module wise functionalities deployed on the GST Portal and webinars conducted/ Videos posted on our YouTube channel, refer to table below:

Sl.No	Taxpayer functionalities deployed on the GST Portal during	Click link below
1	May, 2021	https://tutorial.gst.gov.in/downloads/news/newfunctionalitiescompilation_may%202021.pdf
2	April, 2021	https://tutorial.gst.gov.in/downloads/news/newfunctionalitiescompilation_april%202021.pdf
3	January-March, 2021	https://tutorial.gst.gov.in/downloads/news/newfunctionalitiescompilation_janmar2021.pdf
4	October-December, 2020	https://tutorial.gst.gov.in/downloads/news/functionalities_released_octtodec2020.pdf
5	Compilation of GSTN YouTube Videos posted from January-December, 2020	https://tutorial.gst.gov.in/downloads/news/gstn_youtube_videos_posted_2020.pdf

Webinars on recent functionalities related to Refunds deployed on GST Portal.

Various new functionalities are implemented on the GST Portal, from time to time, for GST stakeholders. These functionalities pertain to different modules such as Registration, Returns, Advance Ruling, Payment, Refund and other miscellaneous topics. Various webinars are also conducted as well informational videos prepared on these functionalities and posted on GSTNs dedicated YouTube channel for the benefit of the stakeholders.

To view module wise functionalities deployed on the GST Portal and webinars conducted/ Videos posted on our YouTube channel, refer to table below:

Webinar Topic	New functionalities related to Refunds
Language of webinar	Hindi	Tamil	Marathi
Date	23.06.2021	24.06.2021	02.07.2021
Time	4:00 PM	12:00 PM	12:00 PM
Speaker	Sh. Sanjay Kumar Sharma, SM, GSTN	Sh. Rafi Ahmed Kidwai, Manager, GSTN	Sh. Bhagwan Patil, VP, GSTN
You tube link to join	https://youtu.be/oUALE__R8tc	https://youtu.be/-70ZzG0NNAY	https://youtu.be/76WhjL5CzdU

During these sessions, viewers can post their Queries in LiveChat / Comments section which will be responded to by our panel. Recording of these sessions will also be available on GSTNs dedicated YouTube channel, at https://www.youtube.com/channel/UCFYpOk92qurlO5t-Z_y-bOQ for viewing later on.
You all are requested to join the session in the language of your choice to benefit from the same.

Thanking You,
Team GSTN