04/05/2021
Government has granted waiver from payment of interest and/or late fee to normal (Monthly / Quarterly) & composition taxpayers for the tax periods of March and April, 2021, through Central Tax Notification Nos. 08/2021 and 09/2021, both dated 1st May, 2021. The details are summarized below:
Sl. No.
Tax Period
Class of taxpayer
(Based on AATO)
Due date of filing
Reduced Rate of Interest
Waiver of late fee till
First 15 days from due date
Next 15 days
From 31st day onwards
1
March, 2021
> Rs. 5 Cr.
20th April
9%
18%
5th May, 2021
Up to Rs. 5 Cr
Nil
20th May, 2021
2
April, 2021
20th May
4th June, 2021
19th June, 2021
Form GSTR-3B (Quarterly)
22/24th April, 2021,
(Group A/B)
22/ 24th May, 2021,
Form GST PMT-06
25th May, 2021
NA