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Aggregate Turnover
Upto 5 Cr
Above 5 Cr
Period
March 21
April 21
March -21
May 21
March 21
April 21
May 21
Return
GSTR -3B or PMT -06
CMP -08
GSTR -3B or PMT -06
GSTR 3B
GSTR 3B
GSTR 3B
Late fees
No late fees for 60 Days
No late fees for 45 Days
No late fees for 30 Days
No late fees for 15 Days
No late fees for 15 Days
No late fees for 15 Days
Interest
Nil for first 15 days
Reduced Rate of 9% for
further 45 days
Applicable rate thereafter
Nil for first 15 days
Reduced Rate of 9% for
further 30 days
Applicable rate thereafter
Nil for first 15 days
Reduced Rate of 9% for
further 45 days
Applicable rate thereafter
Nil for first 15 days
Reduced Rate of 9% for
further 15 days
Applicable rate thereafter
Reduced Rate of 9% for
First 15 days
Applicable rate thereafter
Reduced Rate of 9% for
First 15 days
Applicable rate thereafter
Reduced Rate of 9% for
First 15 days
Applicable rate thereafter
Due date for filling GSTR -4 for FY 20-21 is extended to 31/07/2021
Filling of Annual Return
1. If turnover upto 2 Cr – Filling of GSTR 9/9A is optional
2. Turnover above 2 Cr – Filling of GSTR 9 is mandatory
3. Turnover above 5 Cr- Filling of GSTR 9C is mandatory (Option of Self Certification)