Taxmann's Compliance Calendar for May, 2021 with GST relaxations for the Month of March & April 2021

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Compliance Calendar for May, 2021 with GST relaxations for the Month of March & April 2021 1. Form GSTR 1/IFF Facility: Due dates Particulars Month/ Quarter Due date Extended Due Date Monthly Scheme(GSTR-1) April 2021 11-May-21 26-May-211 QRMP Scheme (IFF) April 2021 13-May-21 28-May-212 2. Form GSTR 3B: Due dates, Tax payment, Late Fee and Interest Turnover in PFY Tax Due date of tax Relaxation in Interest3 Period payment and return Tax paid Interest filing Rate More than Rs. 5 Mar-21 20-Apr-21 Till 05- May-21 9% Crore After 05-May-21 18%

Up to Rs. 5 Crore (not opting for QRMP scheme)

Apr-21

20-May-21

Mar-21

20-Apr-21

Apr-21

Up to Rs. 5 Crore Jan-Mar (opting for 21 QRMP scheme5)(Specifie d States-I)6

20-May-21

Till 04- Jun-21 After 04-Jun-21 Till 05-May-21

9% 18% Nil

6-May-21 to 20May-21 After 20-May-21

9%

Till 04-Jun-21 5-Jun-21 to 19Jun-21 After 19-Jun-21

Nil 9%

Return Due date: 22-Apr- 21 Tax payment Jan-21 25-Feb-21

-

Feb-21

-

25-Mar-21

No Late Fees till4 5-May-21

4-June-21 20-May21

18% 19-Jun-21

18% 24-May21 -

Notification No. 12/2021- Central Tax, Dated 1st May, 2021 read with No. 83/2020 – Central Tax, Dated 10th November,2020 2 Notification No. 13/2021- Central Tax, Dated 1st May, 2021 3 Notification No. 8/2021- Central Tax, Dated 1st May, 2021 read with Notification No. 13/2017 – Central Tax, Dated 28th June, 2017 4 Notification No. 9/2021- Central Tax, Dated 1st May, 2021 5 The registered person under the QRMP Scheme would be required to pay the tax due in each of the first two months of the quarter by depositing the due amount in Form GST PMT-06. The amount shall be deposited by the 25th day of next month.

6 Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep 1

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Mar-21

AprJune 21

22-Apr-21

Till 7-May-21 8-May-21 to 22May-21 After 22-May-21

Jan-Mar 21

AprJune 21

18%

Return Due date: 22-Jul- 21 Tax Payment

NA

Apr-21

Up to Rs. 5 Crore (opting for QRMP scheme)(Specifie d States-II)7

Nil 9%

25-May-21 Till 9-June21 10-Jun-21 to 24-Jun-21 After 24-Jun21 May-21 25-Jun-21 Jun-21 22-Jul-21 Return Due date: 24-Apr-21 Tax payment Jan-21 25-Feb-21 Feb-21 25-Mar-21 Mar-21 24-Apr-21 Till 9-May21 10-May-21 to 24-May-21 After 24May-21 Return Due date: 24-July-21 Tax payment

Nil

Apr-21

May21 Jun-21

9% 18% 24-May21 Nil 9% 18% NA

25-May-21

Till 9-Jun-21

Nil 9%

25-Jun-21

10-Jun-21 to 24-Jun-21 After 24-Jun21 -

24-Jul-21

-

-

18% -

3. Filing of CMP-08 7

Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi

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Particulars

Quarter

Due date

Relaxation in Interest8

Form CMP-08 for statement of Quarterly Payment of Tax

Jan-Mar-21

18-Apr-21

Till 3-May21 4-May-21 to 18-May-21 After 18May21

4. Other Due dates Particulars Form ITC-04(Declaration by for goods dispatched to a job worker or received from a job worker Form GSTR-4 (Annual Return for Composition Dealers) Form GSTR-5 (For NRTP) Form GSTR-6 (For ISD) Form GSTR-7 (For TDS Deductor) Form GSTR-8 (For TCS Collector) Time Limit for completion of any proceedings, filing of any appeal , reply, application etc. which has not been completed during this period

Period/Month/Quarter

Due date

Jan-March 21

25-Apr-21

Nil 9% 18%

Extended Due Date 31-May-219

31-May-2110 FY 2020-21

30-Apr-21

Mar-21 Apr-21 Apr-21

20-Apr-21 20-May-21 13-May-21

Apr-21

10-May-21

Apr-21

10-May-21

31-May-2111 31-May-2111 31-May-2111 31-May-2111 31-May-2111 31-May-2111

NA

15-Apr-21 to 30May-21

5. Relaxation of Rule 36(4) Rule 36(4) of the CGST Rules, 2017 provides that ITC claim in respect of invoices which are not uploaded by vendors in their Form GSTR 1 or through Invoice Furnishing Facility (‘IFF’) will be allowed maximum up to 5% of the invoices furnished by the vendors in their Form GSTR 1/ through IFF Facility.

Notification No. 8/2021- Central Tax, Dated 1st May, 2021 read with Notification No. 13/2017 – Central Tax, Dated 28th June, 2017 9 Notification No. 11/2021- Central Tax, Dated 1st May, 2021 10 Notification No. 10/2021- Central Tax, Dated 1st May, 2021 read with Notification No. 21/2019- Central Tax, Dated 23rd April, 2019 11 Notification No. 14/2021- Central Tax, Dated 1st May, 2021 8

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In this regard relaxation12 has been given in respect of month of April for which Condition of Rule 36(4) would apply cumulatively in the month of May 2021.

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Notification No. 13/2021- Central Tax, Dated 1st May, 2021