Various new functionalities are implemented on the GST Portal, from time to time, for GST stakeholders. These functionalities pertain to different modules such as Registration, Returns, Advance Ruling, Payment, Refund and other miscellaneous topics. Various webinars are also conducted as well informational videos prepared on these functionalities and posted on GSTNs dedicated YouTube channel for the benefit of the stakeholders.
The new functionalities implemented on GST Portal during May, 2021 is given below for ready reference of our readers:
Extension in date of filing of revocation application of cancellation in Form GST REG-21
The time for filing the ‘Application for Revocation of Cancellation’ for those applicants, for whom the due date to file the same falls between 15th April to 30th May, 2021, has been extended till 31st May, 2021.
(Remarks: Further extended till 30 th June, 2021, vide Notification No. 24/2021 CT dated 01.06.2021.)
Extension in due dates/ relaxations in filing GST related compliances by taxpayers, on account of COVID Pandemic
The Government has announced certain relaxations in filing of returns and other GST related compliances by taxpayers, on account of the prevailing COVID pandemic.
• Generation of Form GSTR-2B for April 2021:
Rule-60(7) of CGST Rules-2017 prescribes for generation of auto-drafted statement containing the details of input tax credit in FORM GSTR-2B for counter-party recipients. As per Rule-60(8) of CGST Rules-2017, FORM GSTR-2B shall be made available to the recipients after the Due date of filing GSTR-1/IFF by the suppliers. Notification No. 12/2021-CT and 13/2021-CT, both dated 1st May 2021 extend the Due date of GSTR-1 and IFF for April 2021, to 26th and 28th May 2021, respectively. Consequently, GSTR-2B for April 2021 will be generated after the Due dates, on 29th May 2021.
Taxpayers willing to file FORM GSTR-3B for April 2021 before GSTR-2B generation may do so on self-assessment basis. Notification No. 13/2021-CT dated 01.05.2021 prescribes a cumulative limit under Rule-36(4) for ITC claimed in periods April & May 2021
• Waiver of interest and late fee for normal taxpayers (filing return on monthly or quarterly basis) and composition taxpayers:
Click following links
https://www.gst.gov.in/newsandupdates/read/478
https://www.gst.gov.in/newsandupdates/read/477
• Extension in dates of various GST Compliances for GST Taxpayers
Government has extended the dates of various compliances by Taxpayers under GST vide Notn No 12/2021-CT, dated 1st May, 2021, r/w Notn No 17/2021 CT dated 1st June, 2021, Notn No 14/2021-CT, dated 1st May, 2021,r/w Notn No 24/2021-CT, dated 1st June, 2021, Notn No 25/2021-CT, dated 1st June, 2021, Notn No 26/2021-CT, dated 1st June, 2021. The details are summarized below:
A. Filing of Form GSTR-1/IFF by Normal Taxpayers:
| Sl.No. | Form Type | To be filed by | Tax period | Due Date/last date | Due Date/ last date Extended till |
|---|---|---|---|---|---|
| 1 | Form GSTR-1 (Monthly) | Normal Taxpayer filing Monthly returns | May,2021 | 11.06.2021 | 26.06.2021 |
| 2 | Form IFF (optional) | Normal Taxpayers under QRMP Scheme | May,2021 | 13.06.2021 | 28.06.2021 |
B. Filing of Returns by Composition, NRTP, ISD, TDS & TCS Taxpayers:
| Sl.No. | Return Type(Form) | To be filed by | Tax period | Due Date | Due Date Extended till |
|---|---|---|---|---|---|
| 1 | GSTR-4 | Composition Taxpayers (Annual Return) | FY 2020-21 | 30th April, 2021 | 31st July, 2021 |
| 2 | GSTR-5 | Non Resident Taxpayers (NRTP) | March/April/May, 2021 | 20th April/ May/June, 2021 | 30th June, 2021 |
| 3 | GSTR-6 | Input Service Distributors (ISD) | April/May, 2021 | 13th May/June, 2021 | 30th June, 2021 |
| 4 | GSTR-7 | Tax Deductors at Source (TDS deductors) | -do- | 10th May/June, 2021 | 30th June, 2021 |
| 5 | GSTR-8 | Tax Collectors at Source (TCS collectors) | -do- | 10th May/June, 2021 | 30th June, 2021 |
C. Filing of Form ITC-04: The due date for filing of Form GST ITC-04 (to be filed by Principal/Manufacturer for goods sent/received/supplied from Job Worker) for the quarter Jan-March, 2021, (due date 25th April, 2021) has been extended till 30th June, 2021
• Relief to taxpayers, regarding late fee, for delay in filing Form GSTR-3B returns
The Government, vide Notification No. 19/2021, dated 1st June, 2021, inter alia, has waived the late fee payable, in excess of amount as specified in the Tables, as given below:
(Note: Please refer to respective State/UT Notifications for waiver of State/UT tax).
- For the registered persons who have failed to furnish the return in FORM GSTR-3B, for the months /quarter of July, 2017 to April, 2021, by the due date:
| Sl.No | Return in FORM GSTR-3B for the month/ quarter of | Amount of Central & State/UT tax payablein the return | If Return furnished between | Late fee payable waived in excess of (Rs) |
|---|---|---|---|---|
| 1 | July, 2017 to April, 2021 | NIL | 1st June, 2021 and 31st August,2021 | 500 |
| 2 | July, 2017 to April, 2021 | Not NIL | 1st June, 2021 and 31st August,2021 | 1000 |
For the tax period of June, 2021 onwards or quarter ending June, 2021 onwards:
| Sl.No | Class of registered persons | Late fee payable waived in excess of (Rs) |
|---|---|---|
| 1 | Registered persons whose total amount of Central Tax & State/UT tax payable in the said return is Nil | 500 |
| 2 | Registered persons having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year, other than those covered under S. No. 1 | 2,000 |
| 3 | Taxpayers having an aggregate turnover of more than rupees 1.5 crores and up to rupees 5 crores in the preceding financial year, other than those covered under S. No. 1 | 5,000 |
Filing of GST returns with EVC
Taxpayers registered under the Companies Act, 2013, can now file their Form GSTR-1 and Form GSTR-3B with EVC, apart from filing it with DSC, till 31st May, 2021, as notified by the Government. (Remarks: Further extended till 31st August, 2021, vide Notification No. 27/2021 CT dated 01.06.2021.)
Source: GST Portal
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