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, 2021, Notn No 14/2021-CT, dated 1st May, 2021,r/w Notn No 24/2021-CT, dated 1st June, 2021, Notn No 25/2021-CT, dated 1st June, 2021, Notn 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 Type | To be filed by | Tax period | Due Date/last date | DDue Date/ last date Extended till |
1 | Form GSTR-1 (Monthly) | Normal Taxpayer filing Monthly returns | May,2021 | 11.06.2021 | 26.06.2021 |
2 | Form IFF (optional) | Normal Taxpayers under QRMP Scheme | May,2021 | 13.06.2021 | 28.06.2021 |
B. Filing of Returns by Composition, NRTP, ISD, TDS & TCS Taxpayers:
Sl.No. | Return Type(Form) | To be filed by | Tax period | Due Date | Due Date Extended till |
1 | GSTR-4 | Composition Taxpayers (Annual Return) | FY 2020-21 | 30th April, 2021 | 31st July, 2021 |
2 | GSTR-5 | Non Resident Taxpayers (NRTP) | March/April/May, 2021 | 20th April/ May/June, 2021 | 30th June, 2021 |
3 | GSTR-6 | Input Service Distributors (ISD) | April/May, 2021 | 13th May/June, 2021 | 30th June, 2021 |
4 | GSTR-7 | Tax Deductors at Source (TDS deductors) | -do- | 10th May/June, 2021 | 30th June, 2021 |
5 | GSTR-8 | Tax Collectors at Source (TCS collectors) | -do- | 10th May/June, 2021 | 30th 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,
Team GSTN
GST compliance date extensions announced, altering filing deadlines for GSTR returns and ITC-04 for various taxpayer categories Extension of statutory filing timelines granted for multiple GST compliance obligations by notifications issued in May and June 2021. The GSTR-1 monthly return and optional IFF for May are postponed to later June dates. Extensions also apply to composition annual returns, non-resident taxpayer returns, ISD returns, TDS and TCS returns, with due dates moved to consolidated later dates in June or July. The quarterly filing deadline for Form ITC-04 for goods sent to or received from job workers for January-March 2021 is deferred to a later June date.
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