Extension of dates

Extension in dates of various GST Compliances for GST Taxpayers

03/06/2021

Government has extended the dates of various compliances under GST by issuing notifications, as shown 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

Share

Leave a Reply

Your email address will not be published. Required fields are marked *

AllEscort