Particular

Due Date

Interest on late payment of Tax

No Late Fees

NIL Rate  

9% Rate  

18% Rate

Monthly GSTR 3B (Agg Turnover > 5 Cr) (Relaxation by 43^rd Council Meeting)

20^th June 2021 (No Extension)

No Relaxation

First 15 days

(till 5^th July)

6^th July onwards

15 days

i.e. till 5^th July

Monthly GSTR 3B (Agg Turnover up to 5 Cr) - (Relaxation by 43^rd Council Meeting)

20^th June 2021 (No Extension)

First 15 days

(Till 5^th July)

Next 15 days

(Till 20^th July)

21^st July onwards

30 days i.e. till 20^th July

PMT-06 (QRMP Scheme) - (Relaxation by 43^rd Council Meeting)

25^th June 2021

First 15 days

 (Till 10^th July)

Next 15 days

(Till 25^th July)

26^th July onwards

N.A.

Particular

Original Due Date

Extension on 1^st May

Further Extension by 43^rd GST Council

GSTR 1 for May’21

11^th June’21

No Extension

26^th June’21

IFF (QRMP) for May’21

13^th June’21

No Extension

28^th June’21

Rule 36(4)

(Relaxation by 43^rd Council Meeting)

Condition of Rule 36(4) shall apply cumulatively for April, May & June’21. GSTR-3B for June’21 shall be furnished with the cumulative adjustment of ITC.