{"id":19553,"date":"2022-11-14T14:17:44","date_gmt":"2022-11-14T14:17:44","guid":{"rendered":"http:\/\/34.100.199.175\/?page_id=19553"},"modified":"2023-06-15T11:38:29","modified_gmt":"2023-06-15T11:38:29","slug":"gst-relaxation-for-businesses-amid-covid-19-second-wave","status":"publish","type":"page","link":"https:\/\/mybillbook.in\/s\/gst-goods-and-services-tax\/gst-relaxation-for-businesses-amid-covid-19-second-wave\/","title":{"rendered":"GST Relaxation For Businesses Amid COVID-19 Second Wave"},"content":{"rendered":"<p>[vc_row][vc_column][vc_column_text]<\/p>\n<h1 class=\"zox-post-title left entry-title\" style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"Govt_Announces_GST_Relaxation_For_Businesses_Amid_COVID-19_Second_Wave\"><\/span>Govt Announces GST Relaxation For Businesses Amid COVID-19 Second Wave<span class=\"ez-toc-section-end\"><\/span><\/h1>\n<p>[\/vc_column_text][vc_column_text]The Ministry of Finance (MoF) has recently announced GST relaxations for businesses in India due to the outbreak of the COVID-19 second wave. Many businesses were facing difficulties in complying with the GST rules and provisions. The relaxations include interest rate reduction, late fee waivers, due date extensions, and other amendments in the\u00a0<a href=\"https:\/\/mybillbook.in\/blog\/cgst-act\/\" target=\"_blank\" rel=\"noreferrer noopener\">CGST rules<\/a>.[\/vc_column_text][vc_column_text]<div class='ai-viewports ai-viewport-1 ai-insert-15-19717844' style='margin: 8px 0px; clear: both; padding-left: 325px;' data-insertion-position='prepend' data-selector='.ai-insert-15-19717844' data-insertion-no-dbg data-code='PGRpdiBjbGFzcz0nY29kZS1ibG9jayBjb2RlLWJsb2NrLTE1JyBzdHlsZT0nbWFyZ2luOiA4cHggMHB4OyBjbGVhcjogYm90aDsgcGFkZGluZy1sZWZ0OiAzMjVweDsnPgo8YSBocmVmPSJodHRwczovL215YmlsbGJvb2suaW4vY3JlYXRlLWFjY291bnQvIj4gPGltZyBzcmM9Imh0dHA6Ly9teWJpbGxib29rLmluL3Mvd3AtY29udGVudC91cGxvYWRzLzIwMjMvMDYvR2VuZXJhdGUtR1NULVJlcG9ydHMtTm93LnBuZyIgYWx0PSJnZW5lcmF0ZSBnc3QgcmVwb3J0cyI+IDwvYT4KPC9kaXY+Cg==' data-block='15'><\/div>\n<script>\n  ai_run_943270258529 = function(){ai_insert_viewport_code ('ai-insert-15-19717844');};\n  if (document.readyState === 'complete' || (document.readyState !== 'loading' && !document.documentElement.doScroll)) ai_run_943270258529 (); else document.addEventListener ('DOMContentLoaded', ai_run_943270258529);\n<\/script>\n<br \/>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<h2 id=\"h-reduction-in-interest-rate\"><span class=\"ez-toc-section\" id=\"Reduction_in_interest_rate\"><\/span>Reduction in interest rate<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The government has announced a concessional rate of interest, instead of 18% per annum, for delayed tax payments. Here are the reduced interest rates for different categories of taxpayers.<\/p>\n<figure class=\"wp-block-table is-style-regular\">\n<table>\n<tbody>\n<tr>\n<td>For registered taxpayers having an aggregate turnover of more than<span class=\"WebRupee\">\u00a0Rs.\u00a0<\/span>5 crore<\/td>\n<td>Only 9% per annum for the first 15 days of delay for the tax payable for March 2021 and April 2021, which has to be paid in April 2021 and May 2021<\/td>\n<\/tr>\n<tr>\n<td>For registered taxpayers having an aggregate turnover of up to<span class=\"WebRupee\">\u00a0Rs.\u00a0<\/span>5 crore<\/td>\n<td>Nil interest for the first 15 days from the due date and 9% for the next 15 days for both normal taxpayers and those under QRMP scheme, for the tax payable for March 2021 and April 2021, payable in April 2021 and May 2021, respectively<\/td>\n<\/tr>\n<tr>\n<td>For registered taxpayers under the composition scheme<\/td>\n<td>Nil rate of interest for the first 15 days from the due date, 9% for the next 15 days for the quarter ended on 31st March 2021, to be paid in April 2021<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"h-waiver-of-late-fee\"><span class=\"ez-toc-section\" id=\"Waiver_of_late_fee\"><\/span>Waiver of late fee<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The Government has waived off the late fee for GSTR-3B for April and May 2021. The exemption is available for a delay of up to 15 days and 30 days from the original due date for a taxpayer with a turnover of more than<span class=\"WebRupee\">\u00a0Rs.\u00a0<\/span>5 crore and up to 5 crores, respectively. Also, no late fees will be levied if the return is filed by 30 days from the original due date for the quarter ending 31st March 2021.<\/figure>\n<p>[\/vc_column_text][vc_column_text]<div class='ai-viewports ai-viewport-1 ai-insert-15-70203620' style='margin: 8px 0px; clear: both; padding-left: 325px;' data-insertion-position='prepend' data-selector='.ai-insert-15-70203620' data-insertion-no-dbg data-code='PGRpdiBjbGFzcz0nY29kZS1ibG9jayBjb2RlLWJsb2NrLTE1JyBzdHlsZT0nbWFyZ2luOiA4cHggMHB4OyBjbGVhcjogYm90aDsgcGFkZGluZy1sZWZ0OiAzMjVweDsnPgo8YSBocmVmPSJodHRwczovL215YmlsbGJvb2suaW4vY3JlYXRlLWFjY291bnQvIj4gPGltZyBzcmM9Imh0dHA6Ly9teWJpbGxib29rLmluL3Mvd3AtY29udGVudC91cGxvYWRzLzIwMjMvMDYvR2VuZXJhdGUtR1NULVJlcG9ydHMtTm93LnBuZyIgYWx0PSJnZW5lcmF0ZSBnc3QgcmVwb3J0cyI+IDwvYT4KPC9kaXY+Cg==' data-block='15'><\/div>\n<script>\n  ai_run_489611314610 = function(){ai_insert_viewport_code ('ai-insert-15-70203620');};\n  if (document.readyState === 'complete' || (document.readyState !== 'loading' && !document.documentElement.doScroll)) ai_run_489611314610 (); else document.addEventListener ('DOMContentLoaded', ai_run_489611314610);\n<\/script>\n<br \/>\n[\/vc_column_text][vc_column_text]<\/p>\n<h2 id=\"h-extension-of-return-filing-due-date\"><span class=\"ez-toc-section\" id=\"Extension_of_return_filing_due_date\"><\/span>Extension of return filing due date<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>The due date of furnishing\u00a0<a href=\"https:\/\/mybillbook.in\/blog\/gstr-1-filing\/\" target=\"_blank\" rel=\"noreferrer noopener\">Form GSTR-1<\/a>\u00a0and IFF for April, which is due in May, has been extended by 15 days.<\/li>\n<li>The due date for filing Form GSTR-4 (Annual return for composition taxpayers) for FY 2020-21 is extended to 31st May 2021 from 30th April 2021.<\/li>\n<li>The due date for filing Form ITC-04 for the Jan-March quarter of FY 2020-21 has been extended to 31st May 2021 from 25th April 2021.<\/li>\n<\/ul>\n<p>[\/vc_column_text][vc_column_text]<\/p>\n<h2 id=\"h-amendments-in-cgst-rules\"><span class=\"ez-toc-section\" id=\"Amendments_in_CGST_Rules\"><\/span>Amendments in CGST Rules<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li><strong>Relaxation in availing ITC:<\/strong>\u00a0Rule 36(4), i.e., a 105% cap on availment of ITC in Form GSTR-3B to be applicable on a cumulative basis for tax period April and May 2021, will be applied in return for tax period May 2021. Otherwise, rule 36(4) is applicable for each tax period.<\/li>\n<\/ul>\n<p>The\u00a0<a href=\"https:\/\/mybillbook.in\/blog\/gstr-3b-filing\/\" target=\"_blank\" rel=\"noreferrer noopener\">filing of GSTR-3B<\/a>\u00a0and GSTR-1\/IFF by taxpayers using electronic verification code has already been enabled from 27th April to 31st May 2021.<\/p>\n<ul>\n<li><strong>Extension of time limit:\u00a0<\/strong>The deadline for completing any actions under the GST Act that falls within 15th April and 30th May 2021 has been extended to 31st May 2021.<\/li>\n<\/ul>\n<p>Here\u2019s the summary for better understanding:<\/p>\n<div id=\"tablepress-12_wrapper\" class=\"dataTables_wrapper no-footer\">\n<div class=\"dataTables_scroll\">\n<div class=\"dataTables_scrollHead\">\n<div class=\"dataTables_scrollHeadInner\">\n<table class=\"tablepress tablepress-id-12 tablepress-responsive dataTable no-footer\" role=\"grid\">\n<thead>\n<tr class=\"row-1\" role=\"row\">\n<th class=\"column-1 sorting_disabled\" colspan=\"1\" rowspan=\"1\"><strong>Waiver of late fees for filing of GSTR 1, IFF and GSTR 4<\/strong><\/th>\n<th class=\"column-2 sorting_disabled\" colspan=\"1\" rowspan=\"1\"><\/th>\n<th class=\"column-3 sorting_disabled\" colspan=\"1\" rowspan=\"1\"><\/th>\n<\/tr>\n<\/thead>\n<\/table>\n<\/div>\n<\/div>\n<div class=\"dataTables_scrollBody\">\n<table id=\"tablepress-12\" class=\"tablepress tablepress-id-12 tablepress-responsive dataTable no-footer\" role=\"grid\">\n<thead>\n<tr class=\"row-1\" role=\"row\">\n<th class=\"column-1 sorting_disabled\" colspan=\"1\" rowspan=\"1\">\n<div class=\"dataTables_sizing\"><\/div>\n<\/th>\n<th class=\"column-2 sorting_disabled\" colspan=\"1\" rowspan=\"1\">\n<div class=\"dataTables_sizing\"><\/div>\n<\/th>\n<th class=\"column-3 sorting_disabled\" colspan=\"1\" rowspan=\"1\">\n<div class=\"dataTables_sizing\"><\/div>\n<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-hover\">\n<tr class=\"row-2\">\n<td class=\"column-1\"><strong>Return<\/strong><\/td>\n<td class=\"column-2\"><strong>March 2021<\/strong><\/td>\n<td class=\"column-3\"><strong>April 2021<\/strong><\/td>\n<\/tr>\n<tr class=\"row-3\">\n<td class=\"column-1\">GSTR 1<\/td>\n<td class=\"column-2\">NA<\/td>\n<td class=\"column-3\">26th May 2021<\/td>\n<\/tr>\n<tr class=\"row-4\">\n<td class=\"column-1\">IFF<\/td>\n<td class=\"column-2\">NA<\/td>\n<td class=\"column-3\">28th May 2021<\/td>\n<\/tr>\n<tr class=\"row-5\">\n<td class=\"column-1\">GSTR 4 (Annual return for composition taxpayers) for FY 2020-21<\/td>\n<td class=\"column-2\">31st May 2021<\/td>\n<td class=\"column-3\">NA<\/td>\n<\/tr>\n<tr class=\"row-6\">\n<td class=\"column-1\">ITC 04 (Quarterly)<\/td>\n<td class=\"column-2\">31st May 2021<\/td>\n<td class=\"column-3\">NA<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"dataTables_scrollFootInner\"><\/div>\n<div><\/div>\n<div><\/div>\n<div class=\"wp-block-spacer\" aria-hidden=\"true\"><\/div>\n<div id=\"tablepress-13_wrapper\" class=\"dataTables_wrapper no-footer\">\n<div class=\"dataTables_scroll\">\n<div class=\"dataTables_scrollHead\">\n<div class=\"dataTables_scrollHeadInner\">\n<table class=\"tablepress tablepress-id-13 tablepress-responsive dataTable no-footer\" role=\"grid\">\n<thead>\n<tr class=\"row-1\" role=\"row\">\n<th class=\"column-1 sorting_disabled\" colspan=\"1\" rowspan=\"1\"><strong>Turnover exceeding<span class=\"WebRupee\">\u00a0Rs.\u00a0<\/span>5 Crores in preceding FY \u2013 GSTR 3B (Monthly)\u00a0<\/strong><\/th>\n<th class=\"column-2 sorting_disabled\" colspan=\"1\" rowspan=\"1\"><\/th>\n<th class=\"column-3 sorting_disabled\" colspan=\"1\" rowspan=\"1\"><\/th>\n<th class=\"column-4 sorting_disabled\" colspan=\"1\" rowspan=\"1\"><\/th>\n<th class=\"column-5 sorting_disabled\" colspan=\"1\" rowspan=\"1\"><\/th>\n<\/tr>\n<\/thead>\n<\/table>\n<\/div>\n<\/div>\n<div class=\"dataTables_scrollBody\">\n<table id=\"tablepress-13\" class=\"tablepress tablepress-id-13 tablepress-responsive dataTable no-footer\" role=\"grid\">\n<thead>\n<tr class=\"row-1\" role=\"row\">\n<th class=\"column-1 sorting_disabled\" colspan=\"1\" rowspan=\"1\">\n<div class=\"dataTables_sizing\"><\/div>\n<\/th>\n<th class=\"column-2 sorting_disabled\" colspan=\"1\" rowspan=\"1\">\n<div class=\"dataTables_sizing\"><\/div>\n<\/th>\n<th class=\"column-3 sorting_disabled\" colspan=\"1\" rowspan=\"1\">\n<div class=\"dataTables_sizing\"><\/div>\n<\/th>\n<th class=\"column-4 sorting_disabled\" colspan=\"1\" rowspan=\"1\">\n<div class=\"dataTables_sizing\"><\/div>\n<\/th>\n<th class=\"column-5 sorting_disabled\" colspan=\"1\" rowspan=\"1\">\n<div class=\"dataTables_sizing\"><\/div>\n<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-hover\">\n<tr class=\"row-2\">\n<td class=\"column-1\"><strong>Month<\/strong><\/td>\n<td class=\"column-2\"><strong>Date without late fees<\/strong><\/td>\n<td class=\"column-3\"><strong>NIL Interest<\/strong><\/td>\n<td class=\"column-4\"><strong>9% Interest<\/strong><\/td>\n<td class=\"column-5\"><strong>18% Interest<\/strong><\/td>\n<\/tr>\n<tr class=\"row-3\">\n<td class=\"column-1\">March 2021<\/td>\n<td class=\"column-2\">5th May 2021<\/td>\n<td class=\"column-3\">Not Applicable<\/td>\n<td class=\"column-4\">If filed till 5th May<\/td>\n<td class=\"column-5\">Filed after 5th May<\/td>\n<\/tr>\n<tr class=\"row-4\">\n<td class=\"column-1\">April 2021<\/td>\n<td class=\"column-2\">4th June 2021<\/td>\n<td class=\"column-3\">Not Applicable<\/td>\n<td class=\"column-4\">If filed till 4th June<\/td>\n<td class=\"column-5\">Filed after 4th June<\/td>\n<\/tr>\n<tr class=\"row-5\">\n<td class=\"column-1\"><strong>Turnover up to<span class=\"WebRupee\">\u00a0Rs.\u00a0<\/span>5 Crores in preceding FY \u2013 GSTR 3B (Monthly)<\/strong><\/td>\n<td class=\"column-2\"><\/td>\n<td class=\"column-3\"><\/td>\n<td class=\"column-4\"><\/td>\n<td class=\"column-5\"><\/td>\n<\/tr>\n<tr class=\"row-6\">\n<td class=\"column-1\"><strong>Month<\/strong><\/td>\n<td class=\"column-2\"><strong>Date without late fees<\/strong><\/td>\n<td class=\"column-3\"><strong>NIL Interest<\/strong><\/td>\n<td class=\"column-4\"><strong>9% Interest<\/strong><\/td>\n<td class=\"column-5\"><strong>18% Interest<\/strong><\/td>\n<\/tr>\n<tr class=\"row-7\">\n<td class=\"column-1\">March 2021<\/td>\n<td class=\"column-2\">20th May 2021<\/td>\n<td class=\"column-3\">If filed till 5th May<\/td>\n<td class=\"column-4\">6th May to 20th May<\/td>\n<td class=\"column-5\">Filed after 20th May<\/td>\n<\/tr>\n<tr class=\"row-8\">\n<td class=\"column-1\">April 2021<\/td>\n<td class=\"column-2\">19th June 2021<\/td>\n<td class=\"column-3\">If filed till 4th June<\/td>\n<td class=\"column-4\">5th June to 19th June<\/td>\n<td class=\"column-5\">Filed after 19th June<\/td>\n<\/tr>\n<tr class=\"row-9\">\n<td class=\"column-1\"><strong>Turnover up to<span class=\"WebRupee\">\u00a0Rs.\u00a0<\/span>5 Crores in preceding FY \u2013 GSTR 3B (Quarterly under QRMP Scheme)<\/strong><\/td>\n<td class=\"column-2\"><\/td>\n<td class=\"column-3\"><\/td>\n<td class=\"column-4\"><\/td>\n<td class=\"column-5\"><\/td>\n<\/tr>\n<tr class=\"row-10\">\n<td class=\"column-1\"><strong>Quarter<\/strong><\/td>\n<td class=\"column-2\"><strong>Date without late fees<\/strong><\/td>\n<td class=\"column-3\"><strong>NIL Interest<\/strong><\/td>\n<td class=\"column-4\"><strong>9% Interest<\/strong><\/td>\n<td class=\"column-5\"><strong>18% Interest<\/strong><\/td>\n<\/tr>\n<tr class=\"row-11\">\n<td class=\"column-1\">Jan \u2013 Mar 2021 (Cat 1 States)<\/td>\n<td class=\"column-2\">22nd May 2021<\/td>\n<td class=\"column-3\">Till 7th May 2021<\/td>\n<td class=\"column-4\">8th May to 22nd May<\/td>\n<td class=\"column-5\">Filed after 22nd May<\/td>\n<\/tr>\n<tr class=\"row-12\">\n<td class=\"column-1\">Jan \u2013 Mar 2021 (Cat 2 States)<\/td>\n<td class=\"column-2\">24th May 2021<\/td>\n<td class=\"column-3\">Till 9th May 2021<\/td>\n<td class=\"column-4\">10th May to 24th May<\/td>\n<td class=\"column-5\">Filed after 24th May<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<div class=\"dataTables_scrollFoot\">\n<div class=\"dataTables_scrollFootInner\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>Category 1 states \u2013 Chattisgarh, Madhya Pradesh, Gujarat, Dadra and Nagar Haveli and Daman and Diu, Karnataka, Maharashtra, Kerala, Goa, Tamil Nadu, Lakshadweep, Andaman and Nicobar Islands, Puducherry, Telangana, and Andhra Pradesh<\/p>\n<p>Category 2 states \u2013 Punjab, Jammu and Kashmir, Chandigarh, Ladakh, Uttarakhand, Himachal Pradesh, Nagaland, Haryana, Uttar Pradesh, Delhi, Arunachal Pradesh, Bihar, Rajasthan, Sikkim, Manipur, Jharkhand, Meghalaya, Mizoram, Assam, Tripura, and Odisha<\/p>\n<div class=\"is-layout-flow wp-block-group\">\n<div class=\"wp-block-group__inner-container\"><\/div>\n<\/div>\n<p>[\/vc_column_text][vc_column_text]<div class='ai-viewports ai-viewport-1 ai-insert-15-18368343' 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\/>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_section][vc_row][vc_column][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;1\/3&#8243;][vc_column_text][\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/3&#8243;][vc_column_text][\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/3&#8243;][vc_column_text][\/vc_column_text][\/vc_column][\/vc_row][\/vc_section]<\/p>\n","protected":false},"excerpt":{"rendered":"[vc_row][vc_column][vc_column_text] Govt Announces GST Relaxation For Businesses Amid COVID-19 Second Wave [\/vc_column_text][vc_column_text]The Ministry of Finance (MoF) has recently announced GST relaxations for businesses in India due to the outbreak of the COVID-19 second wave. Many businesses were facing difficulties in [...]","protected":false},"author":9,"featured_media":19585,"parent":19178,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.5.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST Relaxation for Businesses amid COVID-19 Second Wave<\/title>\n<meta name=\"description\" content=\"Government announces GST relaxation for business on 1st May. Read more about reduction in interest rate, waiver of late fee, extension of return filing due date &amp; amendments in CGST rules.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mybillbook.in\/s\/gst-goods-and-services-tax\/gst-relaxation-for-businesses-amid-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=\"GST Relaxation for Businesses amid COVID-19 Second Wave\" \/>\n<meta property=\"og:description\" content=\"Government announces GST relaxation for business on 1st May. 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