Extension in dates of various GST Compliances for GST Taxpayers

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
1.Form GSTR-1 (Monthly)Normal Taxpayer filing Monthly returnsMay,202111.06.202126.06.2021
2.Form 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.Type(Form)To be filed byTax periodDue DateDue Date Extended till
1.GSTR-4Composition Taxpayers (Annual Return)FY 2020-2130th April, 202131st July, 2021
2.GSTR-5Non Resident Taxpayers (NRTP)March/April/May, 202120th April/ May/June, 202130th June, 2021
3.GSTR-6Input Service Distributors (ISD)April/May, 202113th May/June, 202130th June, 2021
4.GSTR-7Tax Deductors at Source (TDS deductors)-do-10th May/June, 202130th June, 2021
5.GSTR-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,