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, through Central Tax Notification Nos. 10/2021 11/2021 12/20211 13/2021 14/2021 all dated 1st May, 2021. The details are summarized below:

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

S. No.Return Type(Form)To be filed byTax periodDue DateDue Date Extended till
1Form GSTR-1 (Monthly)Normal Taxpayer filing Monthly returnsApril, 202111.05.202126.05.2021
2Form IFFNormal Taxpayers under QRMP SchemeApril, 202113.05.202128.05.2021

E. 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 May, 2021
2GSTR-5Non Resident Taxpayers (NRTP)March/ April, 202120th April/ May, 202131st May, 2021
3GSTR-6Input Service Distributors (ISD)April, 202113th May, 202131st May, 2021
4GSTR-7Tax Deductors at Source (TDS deductors)-do-10th May, 202131st May, 2021
5GSTR-8Tax Collectors at Source (TCS collectors)-do-10th May, 202131st May, 2021

F. 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 31st May, 2021