{"id":22285,"date":"2020-12-17T09:40:00","date_gmt":"2020-12-17T09:40:00","guid":{"rendered":"https:\/\/www.legalraasta.com\/blog\/?p=22285"},"modified":"2026-04-07T17:16:37","modified_gmt":"2026-04-07T11:46:37","slug":"new-gst-rules","status":"publish","type":"post","link":"https:\/\/www.legalraasta.com\/blog\/new-gst-rules\/","title":{"rendered":"New GST Rules To Be Obliged From 1st January, 2021"},"content":{"rendered":"<p>To help in the expansion of small businesses, government has decided to modify the new GST rules, which will be applicable from 1st January 2021.<\/p>\n<p>If you belong to the category of small and medium businessmen, to ease your burden on taxpaying, the government has decided to remove the quarterly filing of <a href=\"https:\/\/www.legalraasta.com\/gst-return\/\">GST return<\/a> with monthly payments.<\/p>\n<p>The government announced this good news on 5<sup>th\u00a0 <\/sup>December. On the following day, the government launches the QRMP scheme (Quarterly Filing of Return with Monthly Payment).<\/p>\n<p>As per the reports by the government, the QRMP scheme will have it\u2019s impact on around 92 lakh taxpayers, this constitutes around 92% of the current tax base in the GST domain.<\/p>\n<p>With the onset of this scheme, it will be sufficient for the taxpayers to file just eight GST returns in a financial year. These new GST rules will include \u201cFour GSTR1 and Four GSTR 3B\u201d. Presently, according to the current GST scheme, taxpayers are allowed to file 16 returns in a financial year. GST payment can be made every month by the taxpayers, either through challan by self-assessment of monthly liability or the taxpayer can make payment by making 35% of their cash liability of GSTR-3B of the previous quarter.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_73 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><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><\/span><\/a><\/span><\/div>\n<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.legalraasta.com\/blog\/new-gst-rules\/#What_is_GST\" title=\"What is GST?\u00a0\">What is GST?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.legalraasta.com\/blog\/new-gst-rules\/#Who_all_are_eligible_for_the_scheme\" title=\"Who all are eligible for the scheme?\">Who all are eligible for the scheme?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.legalraasta.com\/blog\/new-gst-rules\/#What_are_the_advantages_associated_with_this_scheme\" title=\"What are the advantages associated with this scheme?\">What are the advantages associated with this scheme?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.legalraasta.com\/blog\/new-gst-rules\/#New_dates_announced_by_the_government_for_quarterly_GSTR-1\" title=\"New dates announced by the government for quarterly GSTR-1\">New dates announced by the government for quarterly GSTR-1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.legalraasta.com\/blog\/new-gst-rules\/#Due_dates_announced_by_the_government_for_filing_of_GSTR-1_form\" title=\"Due dates announced by the government for filing of GSTR-1 form\">Due dates announced by the government for filing of GSTR-1 form<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.legalraasta.com\/blog\/new-gst-rules\/#Furnishing_of_form_GSTR-3B_for_the_following_six_months\" title=\"Furnishing of form GSTR-3B for the following six months\">Furnishing of form GSTR-3B for the following six months<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.legalraasta.com\/blog\/new-gst-rules\/#Categories_included_in_state_A\" title=\"Categories included in state A\">Categories included in state A<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.legalraasta.com\/blog\/new-gst-rules\/#Filling_of_GST_annual_return_for_the_financial_year_2019-2020_to_be_made_optional\" title=\"Filling of GST annual return for the financial year 2019-2020 to be made optional\">Filling of GST annual return for the financial year 2019-2020 to be made optional<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.legalraasta.com\/blog\/new-gst-rules\/#Filing_of_GST_in_the_Covid_era\" title=\"Filing of GST in the Covid era\">Filing of GST in the Covid era<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"What_is_GST\"><\/span><strong>What is GST?\u00a0<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>GST (good and services tax) is a value added tax which is levied on various goods and services such as \u201cFrozen Vegetables, Plastic Waster, Electronic Items, Tour Operation Services, Etc.\u201d These goods and services are sold for domestic consumption. The consumer is obliged to pay for the GST but the businesses offering those goods and services pay to the government.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Who_all_are_eligible_for_the_scheme\"><\/span><strong>Who all are eligible for the scheme?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Only those small and medium businessmen would be eligible for the scheme, whose:<\/p>\n<ol>\n<li>Total annual turnover was up to Rs.5 crore in the last financial year.<\/li>\n<li>And who have filed for their GSTR-3B return of October month at least by 30<sup>th<\/sup><\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"What_are_the_advantages_associated_with_this_scheme\"><\/span><strong>What are the advantages associated with this scheme? <\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>Small and medium businessmen will be able to pay their monthly taxes by either pre-filed challan or cash ledger.<\/li>\n<li>In case a businessmen opts for the IFF facility, they would also be eligible to receive ITC even after the cut-off date of IFF.<\/li>\n<li>As new GST rules will cut down the number of GST returns from 16 to 8, there will be a huge difference in the professional expenses of the taxpayers from January 2020.<\/li>\n<li>With the new GST rules, ITC (Input Tax Credit) will be provided only on report, invoices. Thus, it will help the government to stop fake invoices frauds.<\/li>\n<li>An optional feature of IFF (Invoice Filing Facility) will also be brought out by the QRMP scheme. This feature will allow the businessmen to file and upload their invoices quarterly. Along with this, the QRMP scheme will allow the businessmen to upload their invoices within the first and second months. This shall help the businessmen to address the high demands from the recipients.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"New_dates_announced_by_the_government_for_quarterly_GSTR-1\"><\/span><strong>New dates announced by the government for quarterly GSTR-1 <\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>New dates have been notified by CBIC (Central Bureau of Indirect Taxes and Customs) for filing GSTR-1 on a quarterly basis for the coming 2 quarters.<\/p>\n<table style=\"height: 76px;\" width=\"935\">\n<tbody>\n<tr>\n<td width=\"301\"><strong>Quarter under-reporting<\/strong><\/td>\n<td width=\"301\"><strong>Due date<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"301\">October 2020 to December 2020<\/td>\n<td width=\"301\">Up to 13<sup>th<\/sup> January 2021<\/td>\n<\/tr>\n<tr>\n<td width=\"301\">January 2021 to march, 2021<\/td>\n<td width=\"301\">Up to 13<sup>th<\/sup> April 2021<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>All those Businessmen have to register for the quarterly return, who have business with an aggregated turnover of up to 1.5 crores for the previous financial year or the current financial year. Registered businessmen have to submit the details of goods and services in the GSTR-1 form.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Due_dates_announced_by_the_government_for_filing_of_GSTR-1_form\"><\/span><strong>Due dates announced by the government for filing of GSTR-1 form<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The dates notified by the CBIC for filing of GSTR-1 form for the coming six months i.e. October 2020 to march, 2021 are as follows:<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"301\"><strong>Month<\/strong><\/td>\n<td width=\"301\"><strong>Due date<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"301\">October 2020<\/td>\n<td width=\"301\">11<sup>th<\/sup>\u00a0 November 2020<\/td>\n<\/tr>\n<tr>\n<td width=\"301\">November 2020<\/td>\n<td width=\"301\">11<sup>th<\/sup>\u00a0 December 2020<\/td>\n<\/tr>\n<tr>\n<td width=\"301\">December 2020<\/td>\n<td width=\"301\">11<sup>th<\/sup>\u00a0 January 2021<\/td>\n<\/tr>\n<tr>\n<td width=\"301\">January 2021<\/td>\n<td width=\"301\">11<sup>th<\/sup>\u00a0 February 2021<\/td>\n<\/tr>\n<tr>\n<td width=\"301\">February 2021<\/td>\n<td width=\"301\">11<sup>th<\/sup>\u00a0 March 2021<\/td>\n<\/tr>\n<tr>\n<td width=\"301\">March 2021<\/td>\n<td width=\"301\">11<sup>th<\/sup>\u00a0 April 2021<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Furnishing_of_form_GSTR-3B_for_the_following_six_months\"><\/span><strong>Furnishing of form GSTR-3B for the following six months<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Prescribed dates for the filing of GSTR-3B for the coming six months, starting from October 2020 to March, 2021 have been provided by the central government.<\/p>\n<p>The following tables show the mode of payment and the last date for discharging the tax liability:<\/p>\n<table style=\"height: 615px;\" width=\"738\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\" width=\"150\"><strong>Month<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"157\"><strong>Aggregate turnover of more than Rs.5 crore in the previous financial year<\/strong><\/td>\n<td style=\"text-align: center;\" colspan=\"2\" width=\"189\"><strong>Aggregate turnover of more than or equal to Rs.5 crore in the previous financial year<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"150\"><\/td>\n<td width=\"157\"><\/td>\n<td style=\"text-align: center;\" width=\"111\">For taxpayers in the state A category<\/td>\n<td style=\"text-align: center;\" width=\"79\">For taxpayers in the state B category<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"150\">October 2020<\/td>\n<td style=\"text-align: center;\" width=\"157\">20<sup>th<\/sup> November 2020<\/td>\n<td style=\"text-align: center;\" width=\"111\">22<sup>nd<\/sup> November 2020<\/td>\n<td style=\"text-align: center;\" width=\"79\">24<sup>th<\/sup> November 2020<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"150\">November 2020<\/td>\n<td style=\"text-align: center;\" width=\"157\">20<sup>th<\/sup> December 2020<\/td>\n<td style=\"text-align: center;\" width=\"111\">22<sup>nd<\/sup> December 2020<\/td>\n<td style=\"text-align: center;\" width=\"79\">24<sup>th<\/sup> \u00a0December 2020<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"150\">December 2020<\/td>\n<td style=\"text-align: center;\" width=\"157\">20<sup>th<\/sup> January 2021<\/td>\n<td style=\"text-align: center;\" width=\"111\">22<sup>nd<\/sup> January 2021<\/td>\n<td style=\"text-align: center;\" width=\"79\">24<sup>th<\/sup> \u00a0January 2021<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"150\">January 2021<\/td>\n<td style=\"text-align: center;\" width=\"157\">20<sup>th<\/sup> February 2021<\/td>\n<td style=\"text-align: center;\" width=\"111\">22<sup>nd<\/sup> February 2021<\/td>\n<td style=\"text-align: center;\" width=\"79\">24<sup>th<\/sup> \u00a0February 2021<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"150\">February 2021<\/td>\n<td width=\"157\">20<sup>th<\/sup> March 2021<\/td>\n<td width=\"111\">22<sup>nd<\/sup> March 2021<\/td>\n<td style=\"text-align: center;\" width=\"79\">24<sup>th<\/sup> March 2021<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"150\">March 2021<\/td>\n<td style=\"text-align: center;\" width=\"157\">20<sup>th<\/sup> April 2021<\/td>\n<td style=\"text-align: center;\" width=\"111\">22<sup>nd<\/sup> April 2021<\/td>\n<td style=\"text-align: left;\" width=\"79\">24<sup>th<\/sup> \u00a0April 2021<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Categories_included_in_state_A\"><\/span><strong>Categories included in state A<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>State A: <\/strong>All those taxpayers whose main place of business is in the following states \u201cGujarat, Chhattisgarh, Madhya Pradesh, Goa, Karnataka, Maharashtra, Tamil Nadu, Kerala, Andhra Pradesh, and Telangana\u201d. The union territories which will be included in state A are \u201cDaman and Diu, Dadar and Nagar haveli, Andaman and Nicobar islands, Puducherry and Lakshadweep islands,\u201d<\/p>\n<p><strong>Categories included in state B<\/strong><\/p>\n<p><strong>State B: <\/strong>All those taxpayers whose main place of business is in the following states \u201cPunjab, Haryana, Uttrakhand, Himachal Pradesh, Uttar Pradesh, Rajasthan, Sikkim, Bihar, Nagaland, Arunachal Pradesh, Manipur, Mizoram, Meghalaya, Assam, Tripura, Odisha or Jharkhand, and West Bengal\u201d. The union territories which will be included in state B are \u201cJammu and Kashmir, Delhi, Chandigarh, and Ladakh.\u201d<\/p>\n<p>Mode of payment to be followed:<\/p>\n<table style=\"height: 120px;\" width=\"750\">\n<tbody>\n<tr>\n<td width=\"301\">Nature of discharge<\/td>\n<td width=\"301\">Debited from<\/td>\n<\/tr>\n<tr>\n<td width=\"301\">Tax liability<\/td>\n<td width=\"301\">Electronic cash ledger or electronic cash ledger<\/td>\n<\/tr>\n<tr>\n<td width=\"301\">Interest, fees, penalty, and other amount to be paid<\/td>\n<td width=\"301\">Electronic cash ledger<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Filling_of_GST_annual_return_for_the_financial_year_2019-2020_to_be_made_optional\"><\/span><strong>Filling of GST annual return for the financial year 2019-2020 to be made optional <\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>As suggested by the council of GST, the central government issued that the filing of annual return of the GST act, 2017 is to be made optional. This shall be eligible for all those businessmen who have a turnover of less than Rs.Two crores of the financial year 2017-18, 2018-19, 2019-20.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Filing_of_GST_in_the_Covid_era\"><\/span><strong>Filing of GST in the Covid era<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Amidst the Covid situation, the country is already facing many challenges. One such challenge faced by the country is the filing of returns for the month-end which also includes the last date for filing of GST audit along with tax audit returns on 31<sup>st<\/sup> October 2020.<\/p>\n<p>The situation of India worsened after covid-19. At this time, having 31<sup>st<\/sup> October as the last date to file for tax audit and GST audit is neither desirable nor practical.\u00a0 The impact on financial professionals and businessmen was similar in terms of \u201cHealth Care, Revenue, Business Expansion, Liquidity, Staff Shortage, Etc.\u201d<\/p>\n<p>Looking at this hardship which is endured by the financial professional and businessmen, CBIC came in aid for them and postponed the filing date of GST return and tax return.<\/p>\n<p>Even after the Covid era for the year 2020, in future too there would be few financial drawbacks. To support the small and medium businessmen so that they don\u2019t afloat due to the financial crisis, the step by the central government to bring new GST rules is highly appreciated.<\/p>\n<p>We provide all kinds of legal services like\u00a0 <strong>\u201c<a href=\"https:\/\/www.legalraasta.com\/gst-advisory-service\/\">GST Advisory Service<\/a>,<a href=\"https:\/\/www.legalraasta.com\/gst-registration\/\">GST Registration&#8221;<\/a> <\/strong>and many more. So, contact the expert team of <strong>\u201cLegalRaasta\u201d<\/strong>, for a completely smooth and hassle-free process.<\/p>\n<p>We provide all kinds of legal services like\u00a0<a href=\"https:\/\/www.legalraasta.com\/trademark-registration\/\">Trademark Registration<\/a>,\u00a0<a href=\"https:\/\/www.legalraasta.com\/private-limited-company-registration\/\">Company Registration<\/a>,\u00a0<a href=\"https:\/\/www.legalraasta.com\/fssai-license\/\">FSSAI License<\/a>,<strong>\u00a0<\/strong>and many more. So, contact the expert team of\u00a0<strong>\u201cLegalRaasta\u201d<\/strong>, for a completely smooth and hassle-free process.<\/p>\n<blockquote><p>Related Links<\/p>\n<p class=\"entry-title fusion-post-title fusion-responsive-typography-calculated\" data-fontsize=\"15.21\" data-lineheight=\"19.9251px\"><a href=\"https:\/\/www.legalraasta.com\/gst-software-benefits-business\/\">How GST Software Benefits your Business<\/a><\/p>\n<p class=\"entry-title fusion-post-title fusion-responsive-typography-calculated\" data-fontsize=\"18\" data-lineheight=\"27px\"><a href=\"https:\/\/www.legalraasta.com\/gst-impact-on-startups\/\">GST impact on startups<\/a><\/p>\n<\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>To help in the expansion of small businesses, government has decided to modify the new GST rules, which will be applicable from 1st January 2021. If you belong to the category of small and medium businessmen, to ease your burden on taxpaying, the government has decided to remove the quarterly filing of GST return with monthly [&hellip;]<\/p>\n","protected":false},"author":15,"featured_media":22286,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3708,125],"tags":[2023,1523,1531,1532,1524,454,1528,3844],"class_list":["post-22285","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-covid-19","category-gst","tag-all-about-gst","tag-apply-gst","tag-benefits-of-gst","tag-benefits-of-gst-registration","tag-gst-application","tag-gst-return","tag-gst-return-filing","tag-new-gst-rules-2021"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>New GST Rules To Be Obliged From 1st January, 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