{"id":6743,"date":"2021-12-03T08:13:11","date_gmt":"2021-12-03T08:13:11","guid":{"rendered":"https:\/\/www.kanakkupillai.com\/new-learn?p=6743"},"modified":"2025-07-29T10:05:00","modified_gmt":"2025-07-29T04:35:00","slug":"relaxation-in-compliance-under-gst-provided-due-to-covid-19-second-wave","status":"publish","type":"post","link":"https:\/\/www.kanakkupillai.com\/learn\/relaxation-in-compliance-under-gst-provided-due-to-covid-19-second-wave\/","title":{"rendered":"Relaxation in Compliance under GST Provided due to Covid-19 Second Wave"},"content":{"rendered":"

As the second wave of the\u00a0COVID-19 pandemic has hit our country and its economy, the\u00a0GST<\/strong> Council, in its 43rd meeting held on May 28, 2021, decided to provide certain relaxations for compliances due for<\/span>\u00a0April and May 2021.<\/span>
\nVarious notifications were released with regard to the same, and the summary of this has been given below:<\/p>\n\n\n\n\n\n\n\n\n\n\n\n
SL. NO.<\/strong><\/td>\nNOTIFICATION<\/strong><\/td>\nSUBJECT MATTER<\/strong><\/td>\nPROVISION<\/strong><\/td>\n<\/tr>\n
1<\/td>\nNotification No. 16\/2021<\/td>\nAmendment with retrospective effect in Section 50 of the CGST Act 2017. It shall become effective from 01.07.2017 for payment of interest only on net tax liability, which is payable in cash (Introduced vide Finance Act 2021)<\/td>\nInterest here shall become applicable only on the net cash liability of the taxpayer.<\/td>\n<\/tr>\n
2<\/td>\nNotification No. 17\/2021<\/td>\nRegarding GSTR-1 for April 2021 and
\nGSTR-1 for May 2021<\/td>\n		– The due date for filing GSTR-1 for April 2021 has been extended to the 26th<\/sup> of May 2021.
\n– The due date for filing of GSTR-1 has been extended to 26th<\/sup> June 2021.<\/td>\n<\/tr>\n
3<\/td>\nNotification No. 18\/2021<\/td>\nInterest Rate for March, April, and May 21 period
\nOR
\nThe Quarter ending March 2021<\/td>\n		– If Turnover is above INR 5 crores in the FY, then interest at the rate of 9% for the first 15 days from the due date and then at the rate of 18% thereafter shall be applicable.<\/p>\n

– If the Turnover is up to INR 5 crore in the FY,<\/p>\n

Then, for March 2021, the following shall be applicable:<\/p>\n

Days from due date:
\ni. For the first 15 days \u2013Nil
\nii. For the next 45 days \u2013 9%
\niii. Thereafter -18%<\/p>\n

Then for the month of April 2021, the following shall be applicable:<\/p>\n

Days from the due date
\ni. For the first 15 days \u2013Nil
\nii. For next 30 days \u2013 9%
\niii. Thereafter -18%<\/p>\n

Again, for the month of May 2021, the following shall be applicable:<\/p>\n

Days from the due date
\ni. For the first 15 days \u2013Nil
\nii. For next 15 days \u2013 9%
\niii. Thereafter -18%<\/td>\n<\/tr>\n

4<\/td>\nNotification No. 19\/2021<\/td>\nLate Fee for GSTR-3B
\nMarch, April, and May month
\nOR
\nQuarter ending March 2021
\nAND
\nMaximum late fee for GSTR-3B returns late filing from June 2021 onwards.<\/td>\n		– If the Turnover is greater than INR 5 crores in the previous FY then,
\nNil late fees shall be applicable for the first 15 days from the due date.- If the is Turnover up to INR 5 crore in the previous FY, then;
\nIn March 2021- Nil late fees for the first 60 days from the due date, shall be applicable.On April 2021-Nil late fees for the first 45 days from the due date.On May 2021-Nil late fees for the first 30 days from the due date.<\/p>\n

For the Quarter ending on March 2021- the NIL Late fee for 60 days from the due date, shall also be applicable.<\/p>\n

1. If Tax payable<\/strong> as per the return is nil \u2013 then INR 500 shall be applicable as late fees.<\/p>\n

2.\u00a0 Otherwise, if the turnover is up to INR 1.5 crore in the FY, then INR 2000 shall be levied
\nOR
\nIf T\/o is more than INR 1.5 crore but up to INR 5 crore in PFY then INR 5,000 shall be applicable.<\/td>\n<\/tr>\n

5<\/td>\nNotification No. 20\/2021<\/td>\nMaximum late fee<\/strong> for late filing of GSTR-1 returns from June 2021 onwards.<\/td>\na. If sales or turnover reported as per return is nil, then INR 500 shall be applicable.
\nb. Otherwise, if turnover is up to INR 1.5 crore in the FY, then INR 2,000 shall be applicable.ORIf turnover is more than INR 1.5 crore and up to INR 5 crore in FY then INR 5,000 shall be applicable.<\/td>\n<\/tr>\n
6<\/td>\nNotification No. 21\/2021<\/td>\nMaximum late fee for late filing of GSTR-4 returns<\/strong> from FY 2021-22 onwards.<\/td>\na. If turnover reported as per Return is nil- then INR 500shall be applicable.
\nb. Otherwise the late fee shall be INR 2,000, shall be applicable.<\/td>\n<\/tr>\n
7<\/td>\nNotification No. 26\/2021<\/td>\nGST ITC-04 due date<\/strong> for the quarter ending March 2021.<\/td>\nThe filing of Good sent or received to or from the Job worker return, for the quarter ending March 2021 has been extended to 30th June 2021.<\/td>\n<\/tr>\n
8<\/td>\nNotification No. 27\/2021<\/td>\nRegarding Rule 36(4)<\/td>\nThe cumulative ITC is to be checked for April, May, and June 2021.
\nThis means that the GSTR-2A\/2B ITC is to be checked on a cumulative basis for April, May & June 2021.
\nIFF (Invoice Furnishing Facility) for May 2021 can be filed till 28th June 2021.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

The pandemic has made survival and running of business also tough for every individual, and payment of taxes<\/strong> is not different in any sense. So, it is vital that the government and the taxpayers take steps to handle and find solutions that would help the taxpayers reduce their burden and also ensure that the government is able to earn its revenue without any failure.<\/p>\n","protected":false},"excerpt":{"rendered":"

As the second wave of the\u00a0COVID-19 pandemic has hit our country and its economy, the\u00a0GST Council, in its 43rd meeting held on…<\/p>\n","protected":false},"author":1,"featured_media":8318,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"no","_lmt_disable":"no","footnotes":""},"categories":[9],"tags":[],"class_list":{"0":"post-6743","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-general"},"yoast_head":"\nRelaxation in Compliance under GST Provided due to Covid-19<\/title>\n<meta name=\"description\" content=\"Relaxation in Compliance under GST Provided due to Covid-19 - Time limit for filing of appeal, furnishing of return, under GST Act\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.kanakkupillai.com\/learn\/relaxation-in-compliance-under-gst-provided-due-to-covid-19-second-wave\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Relaxation in Compliance under GST Provided due to Covid-19\" \/>\n<meta property=\"og:description\" content=\"Relaxation in Compliance under GST Provided due to Covid-19 - 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