Extension in dates of various GST Compliances for GST Taxpayers


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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


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