{"content":[{"text":"Waiver of interest and late fee to normal taxpayers (filing return on \n monthly or quarterly basis) and composition taxpayers, for the tax periods \n of March and April, 2021","bbox":{"left":0.058824,"top":0.054793,"width":0.8825480000000001,"height":0.07219999999999999}},{"text":"Government has granted waiver from payment of interest and/or late fee to normal (Monthly / Quarterly) \n & composition taxpayers for the tax periods of March and April, 2021, through Central Tax Notification Nos. \n 08/2021 and 09/2021, both dated 1st May, 2021. The details are summarized below:","bbox":{"left":0.058824,"top":0.16223,"width":0.882511,"height":0.05043599999999998}},{"text":"A. Relaxation to normal taxpayers in filing of monthly return in Form GSTR-3B","bbox":{"left":0.088235,"top":0.258287,"width":0.758797,"height":0.016203999999999996}},{"text":"Class of \n taxpayer \n (Based on \n AATO) \n > Rs. 5 Cr. \n Up to Rs. 5 Cr","bbox":{"left":0.222386,"top":0.309548,"width":0.11394099999999999,"height":0.14007600000000003}},{"text":"Reduced Rate of Interest \n Due date of \n First 15 days From \n filing Next 15 \n from due 31st day \n days \n date onwards \n 20th April 9% 18% 18% \n 20th April Nil 9% 18% \n 18% \n 20th May 9% 18%","bbox":{"left":0.348513,"top":0.308639,"width":0.39662099999999995,"height":0.183106}},{"text":"Sl. \n No.","bbox":{"left":0.105725,"top":0.331669,"width":0.028862999999999986,"height":0.03840899999999997}},{"text":"Tax \n Period","bbox":{"left":0.149451,"top":0.331669,"width":0.055352999999999986,"height":0.03840899999999997}},{"text":"Waiver of late \n fee till","bbox":{"left":0.770948,"top":0.331669,"width":0.11870500000000006,"height":0.03840899999999997}},{"text":"March, \n 2021","bbox":{"left":0.149255,"top":0.40623,"width":0.055882000000000015,"height":0.037636}},{"text":"5th May, 2021 \n 20th May, 2021","bbox":{"left":0.77232,"top":0.400624,"width":0.11566700000000008,"height":0.049000000000000044}},{"text":"1","bbox":{"left":0.115333,"top":0.415018,"width":0.009803999999999993,"height":0.020212000000000008}},{"text":"> Rs. 5 Cr.","bbox":{"left":0.236503,"top":0.471533,"width":0.085707,"height":0.020212000000000008}},{"text":"4th June, 2021","bbox":{"left":0.777222,"top":0.471533,"width":0.10605900000000001,"height":0.020212000000000008}},{"text":"April, \n 2021","bbox":{"left":0.153961,"top":0.490775,"width":0.04625499999999999,"height":0.03766200000000003}},{"text":"2","bbox":{"left":0.115333,"top":0.499412,"width":0.009803999999999993,"height":0.020211999999999952}},{"text":"9%","bbox":{"left":0.597369,"top":0.513831,"width":0.026136999999999966,"height":0.020212000000000008}},{"text":"18%","bbox":{"left":0.691095,"top":0.513831,"width":0.035941,"height":0.020212000000000008}},{"text":"Up to Rs. 5 Cr","bbox":{"left":0.222386,"top":0.527316,"width":0.11394099999999999,"height":0.020212000000000008}},{"text":"20th May","bbox":{"left":0.363023,"top":0.527316,"width":0.06703900000000002,"height":0.020212000000000008}},{"text":"Nil","bbox":{"left":0.493611,"top":0.527316,"width":0.025059000000000053,"height":0.020212000000000008}},{"text":"19th June, 2021","bbox":{"left":0.77232,"top":0.527316,"width":0.11586300000000005,"height":0.020212000000000008}},{"text":"B. Relaxation in filing of Form GSTR-3B (Quarterly) by Taxpayers under QRMP Scheme","bbox":{"left":0.088235,"top":0.624259,"width":0.8387830000000001,"height":0.016203999999999996}},{"text":"Class of \n taxpayer \n (Based on \n AATO)","bbox":{"left":0.29768,"top":0.675482,"width":0.08225500000000002,"height":0.08284100000000005}},{"text":"Reduced Rate of Interest \n First 15 From \n Next 15 \n days from 31st day \n days \n due date onwards","bbox":{"left":0.51933,"top":0.674573,"width":0.258941,"height":0.08465900000000004}},{"text":"Sl. \n No.","bbox":{"left":0.104941,"top":0.697604,"width":0.028863,"height":0.038409000000000026}},{"text":"Due date of \n filing","bbox":{"left":0.399886,"top":0.697604,"width":0.09574399999999994,"height":0.038409000000000026}},{"text":"Waiver of \n late fee till","bbox":{"left":0.804085,"top":0.697604,"width":0.08697999999999995,"height":0.038409000000000026}},{"text":"Tax Period","bbox":{"left":0.171013,"top":0.706391,"width":0.09298100000000001,"height":0.02098500000000003}},{"text":"Form \n GSTR-3B \n (Quarterly)","bbox":{"left":0.294739,"top":0.771293,"width":0.08786300000000002,"height":0.05506}},{"text":"22/24th April, \n 2021, \n (Group A/B)","bbox":{"left":0.394199,"top":0.766596,"width":0.10723599999999994,"height":0.0644539999999999}},{"text":"22/ 24th May, \n 2021, \n (Group A/B)","bbox":{"left":0.794281,"top":0.766596,"width":0.10645099999999996,"height":0.0644539999999999}},{"text":"Nil","bbox":{"left":0.548938,"top":0.775232,"width":0.025059000000000053,"height":0.020212000000000008}},{"text":"9%","bbox":{"left":0.642075,"top":0.775232,"width":0.026136999999999966,"height":0.020212000000000008}},{"text":"18%","bbox":{"left":0.724232,"top":0.775232,"width":0.035941,"height":0.020212000000000008}},{"text":"1","bbox":{"left":0.114549,"top":0.788717,"width":0.009803999999999993,"height":0.020212000000000008}},{"text":"March, 2021","bbox":{"left":0.167484,"top":0.788717,"width":0.1,"height":0.020212000000000008}},{"text":"Form GST \n 25th May, 2021 \n PMT-06","bbox":{"left":0.296699,"top":0.843414,"width":0.20885400000000004,"height":0.03763099999999997}},{"text":"Nil","bbox":{"left":0.548938,"top":0.838717,"width":0.025059000000000053,"height":0.020212000000000008}},{"text":"9%","bbox":{"left":0.642075,"top":0.838717,"width":0.026136999999999966,"height":0.020212000000000008}},{"text":"18%","bbox":{"left":0.724232,"top":0.838717,"width":0.035941,"height":0.020212000000000008}},{"text":"2","bbox":{"left":0.114549,"top":0.852202,"width":0.009803999999999993,"height":0.020212000000000008}},{"text":"April, 2021","bbox":{"left":0.172386,"top":0.852202,"width":0.09037199999999998,"height":0.020212000000000008}},{"text":"NA","bbox":{"left":0.833497,"top":0.852202,"width":0.02827400000000002,"height":0.020212000000000008}}],"images_bbox":[],"images_bbox_not_text_overlap":[]}