Goods and Services Tax – GST Dated:- 4-5-2021 – News – 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: A. Relaxation to normal taxpayers in filing of monthly return in Form GSTR-3B 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 Ne
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19 th June, 2021 B. Relaxation in filing of Form GSTR-3B (Quarterly) by Taxpayers under QRMP Scheme 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 31 st day onwards 1 March, 2021 Form GSTR-3B (Quarterly) 22/24 th April, 2021, (Group A/B) Nil 9% 18%
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