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, 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:
| Sl.No. |
Form Type |
To be filed by |
Tax period |
Due Date/last date |
Due Date/ last date Extended till |
|
1
|
Form GSTR-1 (Monthly)
|
Normal Taxpayer filing Monthly returns
|
May,2021
|
11.06.2021
|
26.06.2021
|
|
2
|
Form IFF (optional)
|
Normal Taxpayers under QRMP Scheme
|
May,2021
|
13.06.2021
|
28.06.2021
|
B. Filing of Returns by Composition, NRTP, ISD, TDS & TCS Taxpayers:
| Sl.No. |
Return Type(Form) |
To be filed by |
Tax period |
Due Date |
Due Date Extended till |
|
1
|
GSTR-4
|
Composition Taxpayers (Annual Return)
|
FY 2020-21
|
30th April, 2021
|
31st July, 2021
|
|
2
|
GSTR-5
|
Non Resident Taxpayers (NRTP)
|
March/April/May, 2021
|
20th April/ May/June, 2021
|
30th June, 2021
|
|
3
|
GSTR-6
|
Input Service Distributors (ISD)
|
April/May, 2021
|
13th May/June, 2021
|
30th June, 2021
|
|
4
|
GSTR-7
|
Tax Deductors at Source (TDS deductors)
|
-do-
|
10th May/June, 2021
|
30th June, 2021
|
|
5
|
GSTR-8
|
Tax Collectors at Source (TCS collectors)
|
-do-
|
10th May/June, 2021
|
30th 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.
