Interest & Late Fees Waiver on GST Returns

• Relaxation in the interest rate is provided for March & April 2021 GSTR-3B Returns. Kindly refer the table below:     

Taxpayer having T/o more than Rs. 5Cr in FY 19-209% for first 15 days and 18 % thereafter from the due date.

Taxpayer having T/o upto Rs. 5Cr in FY 19-20 Nil for the first 15 days, 9% for next 15 days and 18% thereafter from due date.

Taxpayers who are liable to furnish return under composition scheme / QRMP scheme. Nil for the first 15 days, 9% for next 15 days and 18% thereafter from due date.



• No late fees to be levied for filing GSTR 3B for March & April 2021 GSTR-3B Returns. Kindly refer the table below:

Taxpayer having T/o more than Rs. 5Cr in FY 19-20. 15 days from the due date of furnishing return

Taxpayer having T/o upto Rs. 5Cr in FY 19-20 or opted for QRMP scheme. 30 days from the due date of furnishing return


Due date Extension


• CBIC extends due date for filing GSTR 4 (Annual Return for person opted for Composition Scheme) for FY 2020-21 till 31st May, 2021.


• CBIC extends due date for filing GST ITC-04 for the period January to March 2021 till 31st May, 2021.


• GSTR-1 due date for the period April 2021 extended to 26th May 2021.


•IFF due date for the period April 2021 extended to 28th May 2021.


• Rule 36(4) shall apply cumulatively for April and May, 2021 in GSTR-3B Return for May, 2021.


New Functionalities



• Companies incorporated between 27/04/2021 to 31/05/2021 are allowed to file GSTR-1 / GSTR-3B / IFF through electronic verification code (EVC).


• Return Calendar facility has been enabled on the dashboard of GST Portal wherein one can see the filing status of last return period.
• Rate of Tax Tab has been enabled in Table No. 12 (HSN Wise Summary) in GSTR 1 Return.