Quick Summary
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
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B. Filing of Returns by Composition, NRTP, ISD, TDS & TCS Taxpayers
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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
FAQ :
The due date for filing Form GSTR-1 (monthly) for the tax period May 2021 has been extended to 26th June 2021.
Normal taxpayers under the QRMP Scheme filing the optional IFF for May 2021 now have until 28th June 2021 to file.
The due date for Composition Taxpayers to file their annual return in Form GSTR-4 for FY 2020-21 has been extended to 31st July 2021.
Yes, the due date for Non-Resident Taxpayers (NRTP) filing GSTR-5 for March/April/May 2021 has been extended to 30th June 2021.
The due date for filing Form GST ITC-04 for the quarter January-March 2021 has been extended to 30th June 2021.
The due dates for GSTR-6 (Input Service Distributors) and GSTR-7/GSTR-8 (TDS/TCS Deductors) for April/May 2021 have also been extended to 30th June 2021.
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