A registered taxpayer of the GST, depending on its category, has to file several returns at the GSTN Portal. There are 22 types of GST Returns that have been prescribed under the GST, out of which only 11 are active as of now. The due dates are subject to change by way of a notification; please refer to gst.gov.in for the updated information. The tax filing frequency can also opt as quarterly if the taxpayer turnover in the past financial year is less than Rs 5 Crore.
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|S.No||Type of Return||Due Date|
GSTR-1 is a return to report details of Outward Supply; Invoices, Debit and Credit Notes on Sale of Goods of Provision of Service is reported in GSTR-1 for a specific tax period
|11th of Next Month|
With effect from 1st January 2021, an option is available for the taxpayer to pay the tax every month and file the returns every quarter if the aggregate turnover in the preceding financial year is up to Rs. Five Crores.
|13th of the month Following relevant Quarter|
At the end of the month or quarter, depending on whether the taxpayer has opted QRMP or not, the Return of Tax Payment in GSTR-3B is filed, where a statement of tax payable after taking input credit and the Tax Paid is reported.
|20th of Next Month|
Under QRMP scheme though the taxes due are required to be paid monthly, the return in GSTR-3B is filed on a quarterly basis. The due date of filing the GSTR-3B depends on the location where the taxpayer is registered under GST.
|X Category State: 22 Day of Next Month
Y Category State: 24 Day of Next Month
Annual return to be filed by the composition taxable persons under GST
|30th April of Preceding Year|
Annual Returns to be filed by a taxpayer based on the turnover of a particular financial year.
|30 Sept 2021|
Important Recommendations Of 43rd Gst Council Meeting Held On: 28 MAY 2021
Amnesty Scheme to provide relief to taxpayers regarding the late fee for pending returns: In order to provide relief to the taxpayers, a late fee for non-furnishing FORM GSTR-3B for the tax periods from July 2017 to April 2021 has been reduced/waived as under: –
|S. No||Case||Late Fee|
For taxpayers, who did not have any tax liability for the particular;
|late fee capped to a maximum of Rs 500/- (Rs. 250/- each for CGST & SGST) per return|
|For other taxpayers||late fee limited to a maximum of Rs 1000/- (Rs. 500/- each for CGST & SGST) per return for other taxpayers;|
Window: The reduced rate of the late fee would apply if GSTR-3B returns for these tax periods are furnished between 01.06.2021 to 31.08.2021.
Rationalisation of Late Fee U/s 47 of the CGST Act
To reduce the burden of late fees on smaller taxpayers, the upper cap of late fees is being rationalized to align late fees with tax liability/ turnover of the taxpayers (All the proposals are applicable for prospective tax periods)
Late Fee on Delay in Filing Form GSTR-3B and GSTR-1
|NIL Tax Liability||Capped at Rs 500/-
(Rs 250 CGST + Rs 250 SGST)
|Turnover in the previous year is up to Rs 1.5 Crores||Capped at Rs 2000/-
(1000 CGST + 1000 SGST);
|Turnover in the previous year is more than Rs 1.5 Crores but up to Rs. 5 Crores||Capped at Rs 5000/-
(2500 CGST + 2500 SGST);
|Turnover in the previous year exceeded Rs 5 Crores.||Capped at Rs 10000/-
(5000 CGST+ 5000 SGST);
Late Fee on Delay in Filing Form GSTR-4 by Composition Dealer
Capped to Rs 500 (Rs 250 CGST + Rs 250 SGST) per return, if tax liability is nil in the return, and Rs 2000 (Rs 1000 CGST + Rs 1000 SGST) per return for others.
Late fee payable for delayed furnishing of FORM GSTR-7
Reduced to Rs.50/- per day (Rs. 25 CGST + Rs 25 SGST) and to be capped to a maximum of Rs 2000/- (Rs. 1,000 CGST + Rs 1,000 SGST) per return.
COVID-19 related relief measures for taxpayers: In addition to the relief measures already provided to the taxpayers vide the notifications issued on 01.05.2021, the following further relaxations are being provided to the taxpayers:
Covid Related Relief for GSTR-3B and Interest on Tax Payment
|S. No||Tax Payer||Tax Period||Late Fee Relief||Interest Relief|
|1||Turnover up to
Rs. 5 Crores
|March 2021||NIL for 60 Days||NIL for first 15 Days, 9% during next 45 Days|
|April 2021||NIL for 45 days||NIL for first 15 Days, 9% during next 30 Days|
|Mat 2021||NIL for 30 days||NIL for first 15 Days, 9% during next 15 Days|
|2||Composition – CMP-08||January to March 2021||NIL for 60 days||NIL for first 15 Days, 9% during next 45 Days|
|3||Turnover above Rs 5 Crores||March to May 21||NIL for 15 days||9% for the first 15 days|
Other COVID Related Reliefs
|S.No||Tax Payer||Form||Tax Period||Actual Date||Extended Date|
|1||Normal Taxpayer||GSTR-1||April 2021||11th May 2021||26th May 2021|
|GSTR-1||May 2021||11th June 2021||26th June 2021|
|IFF||April 2021||13th May 2021||28th May 2021|
|IFF||May 2021||13th June 2021||28th June 2021|
|2||Composition Scheme||GSTR-4||FY 2020-21||30th April 2021||31st July 2021|
|3||Job Work||ITC-04||Jan to March 2021||25th April 2021||30th June 2021|
|1||EVM Based Return||Filing of returns by companies using Electronic Verification Code (EVC), instead of Digital Signature Certificate (DSC) till 31.08.2021|
|2||Simplification of Annual Return||Self-certification of GST return instead of CA|