{"id":5562,"date":"2023-04-26T07:39:14","date_gmt":"2023-04-26T07:39:14","guid":{"rendered":"https:\/\/www.caindelhiindia.com\/blog\/?p=5562"},"modified":"2024-03-27T12:19:29","modified_gmt":"2024-03-27T12:19:29","slug":"late-filling-fees-under-the-gst","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/late-filling-fees-under-the-gst\/","title":{"rendered":"GST Payment &#038; Late filling Fees under the GST\u00a0"},"content":{"rendered":"<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-4502\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/06\/images-1.jpg\" alt=\"GST Dues Recovery is Not mandatory during the Search &amp; Investigation\" width=\"998\" height=\"559\" \/><\/h2>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6a206ff93ab56\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6a206ff93ab56\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caindelhiindia.com\/blog\/late-filling-fees-under-the-gst\/#Payment_under_GST_for_Taxpayers\" title=\"Payment under GST for Taxpayers\">Payment under GST for Taxpayers<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caindelhiindia.com\/blog\/late-filling-fees-under-the-gst\/#Reduction_under_the_Latest_GST_Amendments-_Late_filling_Fees\" title=\"Reduction under the Latest GST Amendments- Late filling Fees\">Reduction under the Latest GST Amendments- Late filling Fees<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caindelhiindia.com\/blog\/late-filling-fees-under-the-gst\/#Interest_rate_on_Late_GST_Payment\" title=\"Interest rate on Late GST Payment\u00a0\">Interest rate on Late GST Payment\u00a0<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Payment_under_GST_for_Taxpayers\"><\/span><span style=\"color: #000080;\">Payment under GST for Taxpayers<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>The Normal GST Taxpayer must pay their taxes each month by the 20th of the next month. When making a payment in the monthly returns, the tax payer must first deposit cash payments in the Cash Ledger. He or she must then debit the ledger and include the appropriate debit entry number in his or her GST Return.<\/li>\n<li>GST Taxpayers may initiate a payment by creating an electronic challan using form GST PMT-06, which is good for 15 days. Then, GST payment may be made using any of the following methods: (Only authorised banks) Internet banking Card of credit or debit (only from authorised banks)<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-5563\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/04\/GST-Payment.png\" alt=\"GST Payment via Online \" width=\"1022\" height=\"532\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/04\/GST-Payment.png 680w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/04\/GST-Payment-300x156.png 300w\" sizes=\"(max-width: 1022px) 100vw, 1022px\" \/><\/p>\n<ul>\n<li>Payments in relation to Form GST PMT-06 form required to be made through challan valid for fifteen days only. The GST taxpayer receives a CIN after a GST payment is made successfully.<\/li>\n<li>Payment of challans lower than INR 10000\/- can be made physically through cheques, demand drafts, or currency, via approved banks only. GST Payments more than INR 10000\/- \u00a0have to be made compulsorily E payment mode.<\/li>\n<li>The GST taxpayer\u2019s electronic cash ledger is shown as credited when electronic payments are made (credit card, NEFT, internet banking or RTGS) for GST tax, GST penalty, interest or fees as applicable as per law. The balance will be used for paying unpaid GST interests, liabilities or fees as applicable.<\/li>\n<li>E payment fees will be transferred the next day to account of the GST taxpayer after 8 PM. No physical challans are approved for making GST payments. All challans have to be generated only through E payment mode the main GST e portal.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Reduction_under_the_Latest_GST_Amendments-_Late_filling_Fees\"><\/span><span style=\"color: #000080;\">Reduction under the Latest GST Amendments- <\/span><span style=\"color: #000080;\"><strong>Late filling Fees<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-5558\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/04\/Late-filling-Fees-under-the-GST-.png\" alt=\"Late filling Fees under the GST\u00a0\" width=\"1053\" height=\"1892\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/04\/Late-filling-Fees-under-the-GST-.png 600w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/04\/Late-filling-Fees-under-the-GST--167x300.png 167w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/04\/Late-filling-Fees-under-the-GST--570x1024.png 570w\" sizes=\"(max-width: 1053px) 100vw, 1053px\" \/><\/p>\n<table style=\"height: 1605px;\" width=\"968\">\n<tbody>\n<tr>\n<td width=\"216\"><span style=\"color: #000080;\"><strong>Form applicable under GST<\/strong><\/span><\/td>\n<td width=\"216\"><span style=\"color: #000080;\"><strong>Deadline in which GST Returns t be filed<\/strong><\/span><\/td>\n<td width=\"216\"><span style=\"color: #000080;\"><strong>Time Taxation period<\/strong><\/span><\/td>\n<td width=\"216\"><span style=\"color: #000080;\"><strong>Penal Late filing Fee Applicable<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"216\">Taxpayers with Annual Aggregate Turnover upto Rs. 1.5 Crores &#8211; Form GSTR-3B<\/p>\n<p>&nbsp;<\/td>\n<td width=\"216\">GST Prospective Taxation period<\/td>\n<td width=\"216\">Previous year<\/td>\n<td width=\"216\">\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Maximum Capped of INR \u00a02000 (INR 1000 each under State Goods and Services Tax &amp; Central Goods and Services Tax)<\/td>\n<\/tr>\n<tr>\n<td width=\"216\">GST Form GSTR-3B<\/td>\n<td width=\"216\">GST Taxation period \u00a0Between 1 June 2021 &amp; 31 August 2021<\/td>\n<td width=\"216\">July 2017 to April 2021<\/td>\n<td width=\"216\">\u00b7\u00a0 \u00a0 \u00a0 A\u00a0 Maximum Capped to INR 500 (INR 250 under CGST and INR 250 under State Goods and Services Tax ) per return for taxpayers without any tax liability during the said tax period.<\/p>\n<p>\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Maximum Capped to INR 1000 (INR 500 each under State Goods and Services Tax &amp; Central Goods and Services Tax ) per return for other taxpayers<\/td>\n<\/tr>\n<tr>\n<td width=\"216\">Form GSTR-3B (Taxpayers with Annual Aggregate Turnover between Rs. 1.5 Crores and Rs. 5 Crores)<\/td>\n<td width=\"216\">Prospective Taxation period<\/td>\n<td width=\"216\">Previous year<\/td>\n<td width=\"216\">\u00b7\u00a0 \u00a0 \u00a0 \u00a0 \u00a0A Maximum Capped of INR \u00a05000 (INR 2500 each under State Goods and Services Tax &amp; Central Goods and Services Tax)<\/td>\n<\/tr>\n<tr>\n<td width=\"216\">GSTR-3B (Taxpayers with Annual Aggregate Turnover more than Rs. 5 Crores)<\/td>\n<td width=\"216\">GST Prospective Taxation period<\/td>\n<td width=\"216\">Previous year<\/td>\n<td width=\"216\">\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Capped to a maximum of INR 10000 (INR 5000 each under State Goods and Services Tax &amp; Central Goods and Services Tax)<\/td>\n<\/tr>\n<tr>\n<td width=\"216\">Form GSTR-7<\/td>\n<td width=\"216\">Prospective Taxation period<\/td>\n<td width=\"216\">Previous year<\/td>\n<td width=\"216\">\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Reduced to Rs. 50 per day (Rs. 25 State Goods and Services Tax and Rs. Central Goods and Services Tax) and capped to a maximum of Rs. 2000 (Rs. 1000 each under Central Goods and Services Tax and State Goods and Services Tax ) per return<\/td>\n<\/tr>\n<tr>\n<td width=\"216\">GST For Composite Taxpayers &#8211; Form GSTR-4<\/p>\n<p>&nbsp;<\/td>\n<td width=\"216\">GST Prospective Taxation period<\/td>\n<td width=\"216\">Previous year<\/td>\n<td width=\"216\">\n<ul>\n<li>Capped to Rs. 500 (INR 250 under Central Goods and Services Tax and INR 250 under State Goods and Services Tax ) per return for taxpayers with NIL tax liability<\/li>\n<li>A maximum Capped of INR 2000 (INR 1000 each under State Goods and Services Tax &amp; Central Goods and Services Tax) per return for others<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-5564\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/04\/Late-Fees-on-GST-Returns.png\" alt=\"Late-Fees-on-GST-Returns\" width=\"920\" height=\"672\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/04\/Late-Fees-on-GST-Returns.png 626w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/04\/Late-Fees-on-GST-Returns-300x219.png 300w\" sizes=\"(max-width: 920px) 100vw, 920px\" \/><\/h2>\n<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-6224\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/04\/GST-penalites-.jpg\" alt=\"gst penalties\" width=\"855\" height=\"897\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/04\/GST-penalites-.jpg 1060w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/04\/GST-penalites--286x300.jpg 286w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/04\/GST-penalites--976x1024.jpg 976w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/04\/GST-penalites--768x806.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/04\/GST-penalites--800x839.jpg 800w\" sizes=\"(max-width: 855px) 100vw, 855px\" \/><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"Interest_rate_on_Late_GST_Payment\"><\/span><span style=\"color: #000080;\">Interest rate on Late GST Payment\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>GST payments that are made after the designated due date are assessed interest. In the following situations, taxpayers typically pay interest:<\/li>\n<li>If you pay your GST beyond the due date, you will be charged interest at the rate of 18 percent per year beginning on the day following the due date.<\/li>\n<li>24 % annual interest charge is made when the GST taxpayer claims an excess input tax credit or reduces an excess output tax liability.<\/li>\n<li>Further relaxations have been given to taxpayers for interest on GST late payments, in addition to the recent relief measures provided to taxpayers on GST late fees. Here is a table summarizing the reinstated interest on late GST payments for the months of March and April 2021.<\/li>\n<\/ul>\n<table style=\"font-style: inherit; font-weight: inherit; height: 713px;\" width=\"961\">\n<thead style=\"font-style: inherit;\">\n<tr>\n<td style=\"font-style: inherit; font-weight: inherit;\" rowspan=\"2\">\n<p style=\"font-style: inherit; font-weight: inherit;\"><span style=\"color: #000080;\"><strong style=\"font-style: inherit;\">GST Taxpayer &amp; Kind of \u00a0GST Return<\/strong><\/span><\/p>\n<\/td>\n<td style=\"font-style: inherit; font-weight: inherit;\" rowspan=\"2\">\n<p style=\"font-style: inherit; font-weight: inherit;\"><span style=\"color: #000080;\"><strong style=\"font-style: inherit;\">Applicable Tax Period<\/strong><\/span><\/p>\n<\/td>\n<td style=\"font-style: inherit; font-weight: inherit;\" rowspan=\"2\">\n<p style=\"font-style: inherit; font-weight: inherit;\"><span style=\"color: #000080;\"><strong style=\"font-style: inherit;\">GST Taxpayer Class based on Annual Aggregate Turnover <\/strong><\/span><\/p>\n<\/td>\n<td style=\"font-style: inherit; font-weight: inherit;\" rowspan=\"2\">\n<p style=\"font-style: inherit; font-weight: inherit;\"><span style=\"color: #000080;\"><strong style=\"font-style: inherit;\">Filing Due Date<\/strong><\/span><\/p>\n<\/td>\n<td style=\"font-style: inherit; font-weight: inherit;\" colspan=\"3\">\n<p style=\"font-style: inherit; font-weight: inherit;\"><span style=\"color: #000080;\"><strong style=\"font-style: inherit;\">Decrease Interest Rate applicable<\/strong><\/span><\/p>\n<\/td>\n<td style=\"font-style: inherit; font-weight: inherit;\" rowspan=\"2\">\n<p style=\"font-style: inherit; font-weight: inherit;\"><span style=\"color: #000080;\"><strong style=\"font-style: inherit;\">Waiver of Fee till<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"font-style: inherit; font-weight: inherit;\">\n<p style=\"font-style: inherit; font-weight: inherit;\"><span style=\"color: #000080;\"><strong style=\"font-style: inherit;\">First 15 days from Due Date<\/strong><\/span><\/p>\n<\/td>\n<td style=\"font-style: inherit; font-weight: inherit;\">\n<p style=\"font-style: inherit; font-weight: inherit;\"><span style=\"color: #000080;\"><strong style=\"font-style: inherit;\">Next 15 days<\/strong><\/span><\/p>\n<\/td>\n<td style=\"font-style: inherit; font-weight: inherit;\">\n<p style=\"font-style: inherit; font-weight: inherit;\"><span style=\"color: #000080;\"><strong style=\"font-style: inherit;\">From 31st day<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"font-style: inherit; font-weight: inherit;\" rowspan=\"4\">\n<p style=\"font-style: inherit; font-weight: inherit;\"><span style=\"color: #000080;\"><strong style=\"font-style: inherit;\">Regular \u00a0GST taxpayers submission monthly GST returns in GSTR 3B Form<\/strong><\/span><\/p>\n<\/td>\n<td style=\"font-style: inherit; font-weight: inherit;\" rowspan=\"2\">\n<p style=\"font-style: inherit; font-weight: inherit;\"><span style=\"color: #000080;\">Period ended March 2021<\/span><\/p>\n<\/td>\n<td style=\"font-style: inherit; font-weight: inherit;\">\n<p style=\"font-style: inherit; font-weight: inherit;\"><span style=\"color: #000080;\">Upto INR 5 Cr.<\/span><\/p>\n<\/td>\n<td style=\"font-style: inherit; font-weight: inherit;\">\n<p style=\"font-style: inherit; font-weight: inherit;\"><span style=\"color: #000080;\">20 April 2021<\/span><\/p>\n<\/td>\n<td style=\"font-style: inherit; font-weight: inherit;\">\n<p style=\"font-style: inherit; font-weight: inherit;\"><span style=\"color: #000080;\">Zero<\/span><\/p>\n<\/td>\n<td style=\"font-style: inherit; font-weight: inherit;\">\n<p style=\"font-style: inherit; font-weight: inherit;\"><span style=\"color: #000080;\">9 percent<\/span><\/p>\n<\/td>\n<td style=\"font-style: inherit; font-weight: inherit;\">\n<p style=\"font-style: inherit; font-weight: inherit;\"><span style=\"color: #000080;\">18 percent<\/span><\/p>\n<\/td>\n<td style=\"font-style: inherit; font-weight: inherit;\">\n<p style=\"font-style: inherit; font-weight: inherit;\"><span style=\"color: #000080;\">20 May 2021<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"font-style: inherit; font-weight: inherit;\">\n<p style=\"font-style: inherit; font-weight: inherit;\"><span style=\"color: #000080;\">Above INR 5 Cr.<\/span><\/p>\n<\/td>\n<td style=\"font-style: inherit; font-weight: inherit;\">\n<p style=\"font-style: inherit; font-weight: inherit;\"><span style=\"color: #000080;\">20 April 2021<\/span><\/p>\n<\/td>\n<td style=\"font-style: inherit; font-weight: inherit;\">\n<p style=\"font-style: inherit; font-weight: inherit;\"><span style=\"color: #000080;\">9 percent<\/span><\/p>\n<\/td>\n<td style=\"font-style: inherit; font-weight: inherit;\">\n<p style=\"font-style: inherit; font-weight: inherit;\"><span style=\"color: #000080;\">18 percent<\/span><\/p>\n<\/td>\n<td style=\"font-style: inherit; font-weight: inherit;\">\n<p style=\"font-style: inherit; font-weight: inherit;\"><span style=\"color: #000080;\">18 percent<\/span><\/p>\n<\/td>\n<td style=\"font-style: inherit; font-weight: inherit;\">\n<p style=\"font-style: inherit; font-weight: inherit;\"><span style=\"color: #000080;\">5 May 2021<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"font-style: inherit; font-weight: inherit;\" rowspan=\"2\">\n<p style=\"font-style: inherit; font-weight: inherit;\"><span style=\"color: #000080;\">Period ended April 2021<\/span><\/p>\n<\/td>\n<td style=\"font-style: inherit; font-weight: inherit;\">\n<p style=\"font-style: inherit; font-weight: inherit;\"><span style=\"color: #000080;\">Upto INR 5 Cr.<\/span><\/p>\n<\/td>\n<td style=\"font-style: inherit; font-weight: inherit;\">\n<p style=\"font-style: inherit; font-weight: inherit;\"><span style=\"color: #000080;\">20 May 2021<\/span><\/p>\n<\/td>\n<td style=\"font-style: inherit; font-weight: inherit;\">\n<p style=\"font-style: inherit; font-weight: inherit;\"><span style=\"color: #000080;\">Zero<\/span><\/p>\n<\/td>\n<td style=\"font-style: inherit; font-weight: inherit;\">\n<p style=\"font-style: inherit; font-weight: inherit;\"><span style=\"color: #000080;\">9 percent<\/span><\/p>\n<\/td>\n<td style=\"font-style: inherit; font-weight: inherit;\">\n<p style=\"font-style: inherit; font-weight: inherit;\"><span style=\"color: #000080;\">18 percent<\/span><\/p>\n<\/td>\n<td style=\"font-style: inherit; font-weight: inherit;\">\n<p style=\"font-style: inherit; font-weight: inherit;\"><span style=\"color: #000080;\">19 June 2021<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"font-style: inherit; font-weight: inherit;\">\n<p style=\"font-style: inherit; font-weight: inherit;\"><span style=\"color: #000080;\">Above INR 5 Cr.<\/span><\/p>\n<\/td>\n<td style=\"font-style: inherit; font-weight: inherit;\">\n<p style=\"font-style: inherit; font-weight: inherit;\"><span style=\"color: #000080;\">20 May 2021<\/span><\/p>\n<\/td>\n<td style=\"font-style: inherit; font-weight: inherit;\">\n<p style=\"font-style: inherit; font-weight: inherit;\"><span style=\"color: #000080;\">9 percentage<\/span><\/p>\n<\/td>\n<td style=\"font-style: inherit; font-weight: inherit;\">\n<p style=\"font-style: inherit; font-weight: inherit;\"><span style=\"color: #000080;\">18 percent<\/span><\/p>\n<\/td>\n<td style=\"font-style: inherit; font-weight: inherit;\">\n<p style=\"font-style: inherit; font-weight: inherit;\"><span style=\"color: #000080;\">18 percent<\/span><\/p>\n<\/td>\n<td style=\"font-style: inherit; font-weight: inherit;\">\n<p style=\"font-style: inherit; font-weight: inherit;\"><span style=\"color: #000080;\">4 June 2021<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"font-style: inherit; font-weight: inherit;\" rowspan=\"2\">\n<p style=\"font-style: inherit; font-weight: inherit;\"><span style=\"color: #000080;\"><strong style=\"font-style: inherit;\">Taxpayers under QRMP scheme filing quarterly returns<\/strong><\/span><\/p>\n<\/td>\n<td style=\"font-style: inherit; font-weight: inherit;\">\n<p style=\"font-style: inherit; font-weight: inherit;\">Period ended March 2021<\/p>\n<\/td>\n<td style=\"font-style: inherit; font-weight: inherit;\">\n<p style=\"font-style: inherit; font-weight: inherit;\">Quarterly \u00a0GSTR-3B<\/p>\n<\/td>\n<td style=\"font-style: inherit; font-weight: inherit;\">\n<p style=\"font-style: inherit; font-weight: inherit;\">22\/24 April 2021<\/p>\n<\/td>\n<td style=\"font-style: inherit; font-weight: inherit;\">\n<p style=\"font-style: inherit; font-weight: inherit;\">Zero<\/p>\n<\/td>\n<td style=\"font-style: inherit; font-weight: inherit;\">\n<p style=\"font-style: inherit; font-weight: inherit;\">9 percent<\/p>\n<\/td>\n<td style=\"font-style: inherit; font-weight: inherit;\">\n<p style=\"font-style: inherit; font-weight: inherit;\">18 percent<\/p>\n<\/td>\n<td style=\"font-style: inherit; font-weight: inherit;\">\n<p style=\"font-style: inherit; font-weight: inherit;\">22\/24 May 2021<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"font-style: inherit; font-weight: inherit;\">\n<p style=\"font-style: inherit; font-weight: inherit;\">Period ended April 2021<\/p>\n<\/td>\n<td style=\"font-style: inherit; font-weight: inherit;\">\n<p style=\"font-style: inherit; font-weight: inherit;\">GST PM-06 Challan<\/p>\n<\/td>\n<td style=\"font-style: inherit; font-weight: inherit;\">\n<p style=\"font-style: inherit; font-weight: inherit;\">25 May 2021<\/p>\n<\/td>\n<td style=\"font-style: inherit; font-weight: inherit;\">\n<p style=\"font-style: inherit; font-weight: inherit;\">Zero<\/p>\n<\/td>\n<td style=\"font-style: inherit; font-weight: inherit;\">\n<p style=\"font-style: inherit; font-weight: inherit;\">9 percentage<\/p>\n<\/td>\n<td style=\"font-style: inherit; font-weight: inherit;\">\n<p style=\"font-style: inherit; font-weight: inherit;\">18 percentage<\/p>\n<\/td>\n<td style=\"font-style: inherit; font-weight: inherit;\">\n<p style=\"font-style: inherit; font-weight: inherit;\">N. A<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-5565\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/04\/interest-calculated..jpg\" alt=\"How to make the interest-calculated. under GST \" width=\"985\" height=\"969\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/04\/interest-calculated..jpg 600w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/04\/interest-calculated.-300x295.jpg 300w\" sizes=\"(max-width: 985px) 100vw, 985px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Payment under GST for Taxpayers The Normal GST Taxpayer must pay their taxes each month by the 20th of the next month. When making a payment in the monthly returns, the tax payer must first deposit cash payments in the Cash Ledger. He or she must then debit the ledger and include the appropriate debit &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[933],"tags":[905,909],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/5562"}],"collection":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/comments?post=5562"}],"version-history":[{"count":5,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/5562\/revisions"}],"predecessor-version":[{"id":5568,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/5562\/revisions\/5568"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=5562"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=5562"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=5562"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}