Isaac And Suresh Chartered Accountants

Extension of due dates for various Compliance in GST for March 2021 and April 2021

EVC facility for GSTR 1 and GSTR 3B, in case of Companies for filings for till May 31, 2021.
Interest rate for tax period March 2021 and April 2021

Delay in days	TO upto Rs 5 Crores in the preceding FY (%)	TO above Rs 5 Crores in the preceding FY (%)
For first 15 days	Nil	9%
Next 15 days	9%	18%
After 30 days	18%	18%

3. Waiver of late fees for tax period March 2021, April 2021 and Quarter ending March 2021.

Delay in days	TO upto Rs 5 Crores in the preceding FY	TO above Rs 5 Crores in the preceding FY
For first 15 days	Late fee waived	Late fee waived
Next 15 days	Late fee waived	Late fee Applicable
After 30 days	Late fee Applicable	Late fee Applicable

4. GSTR 4 for FY ending March 2021: due date extended upto May 31, 2021.

5. GSTR ITC 04 for Quarter ending March 2021: due date extended upto May 31, 2021.

6. GSTR 1 for tax period April 2021: due date extend to May 26, 2021.

7. IFF for tax period April 2021: last date May 28, 2021.

8. Time limit for verification of application for Approval of Registration falling from May 1, 2021 to May 31, 2021, extended upto June 15, 2021.

10. Time limit for completion or compliance of action by any authority, which fall due between April 15 2021 to May 31 2021, shall be extended upto the 31st day of May, 2021, including for the purposes of:

completion of any proceeding or passing of any order or issuance of any notice, intimation, notification, sanction or approval or such other action, by whatever name called, by any authority, commission or tribunal, by whatever name called, under the provisions of the Acts or
filing of any appeal, reply or application or furnishing of any report, document, return, statement or such other record, by whatever name called, under the provisions of the Acts state
but, such extension of time shall not be applicable for the compliances of the following provisions of the said Act, namely: -
1. completion of any proceeding or passing of any order or issuance of any notice, intimation, notification, sanction or approval or such other action, by whatever name called, by any authority, commission or tribunal, by whatever name called, under the provisions of the Acts or
2. filing of any appeal, reply or application or furnishing of any report, document, return, statement or such other record, by whatever name called, under the provisions of the Acts stated
3. but, such extension of time shall not be applicable for the compliances of the following provisions of the said Act, namely: -
  1. Chapter IV;
  2. sub-section (3) of section 10, sections 25, 27, 31, 37, 47, 50, 69, 90, 122, 129;
  3. section 39, except sub-section (3), (4) and (5)
  4. section 68, in so far as e-way bill is concerned; and
  5. rules made under the provisions specified at clause (a) to (d)