for March, April and May 2021 (1) For large taxpayer( aggregate turnover more than ₹ 5 crore, in the preceding financial year) For First 15 days from due date of return –late fee shall be nil
(2) Small taxpayer (aggregate turnover less than ₹ 5 crore, in the preceding financial year)– monthly return filer for (a) March, 2021 – for First 60 days- late fee -nil , (b) April, 2021 – for First 45 days- late fee -nil (c) May, 2021 – for First 30 days- late fee -nil
Small taxpayer- opting QRMP for Quarter ending March , 2021 for First 60 days from due date of return.
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