Tuesday, September 26

Extension in dates of various GST Compliances for GST Taxpayers

Government has extended the dates of various compliances by Taxpayers under GST vide Notn No 12/2021-CT, dated 1st May, 2021, r/w Notn No 17/2021 CT dated 1st June, 2021Notn No 14/2021-CT, dated 1st May, 2021,r/w Notn No 24/2021-CT, dated 1st June, 2021Notn No 25/2021-CT, dated 1st June, 2021Notn No 26/2021-CT, dated 1st June, 2021. The details are summarized below:

A. Filing of Form GSTR-1/IFF by Normal Taxpayers:

Sl.No.Form TypeTo be filed byTax periodDue Date/last dateDue Date/ last date Extended till
1Form GSTR-1 (Monthly)Normal Taxpayer filing Monthly returnsMay,202111.06.202126.06.2021
2Form IFF (optional)Normal Taxpayers under QRMP SchemeMay,202113.06.202128.06.2021

B. Filing of Returns by Composition, NRTP, ISD, TDS & TCS Taxpayers:

Sl.No.Return Type(Form)To be filed byTax periodDue DateDue Date Extended till
1GSTR-4Composition Taxpayers (Annual Return)FY 2020-2130th April, 202131st July, 2021
2GSTR-5Non Resident Taxpayers (NRTP)March/April/May, 202120th April/ May/June, 202130th June, 2021
3GSTR-6Input Service Distributors (ISD)April/May, 202113th May/June, 202130th June, 2021
4GSTR-7Tax Deductors at Source (TDS deductors)-do-10th May/June, 202130th June, 2021
5GSTR-8Tax Collectors at Source (TCS collectors)-do-10th May/June, 202130th June, 2021

C. Filing of Form ITC-04: The due date for filing of Form GST ITC-04 (to be filed by Principal/Manufacturer for goods sent/received/supplied from Job Worker) for the quarter Jan-March, 2021, (due date 25th April, 2021) has been extended till 30th June, 2021

This is for information and necessary action please.Thanking You,

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