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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 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 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

This is for information and necessary action please.

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  1. Swadha Maheshwari says:

    I can’t find the notifications for GSTR-6 and GSTR-8 due date extension or late fees waiver. Can you share the notification number?

  2. Brahmpal says:

    Information is best but last important column is partly visible.
    Thus all efforts go in vain
    Please make the chart appropriate

  3. jayanthilal jain says:

    i would like to know what about april month because in many places the lockdown is from last week of april and till now its not relaxed so how can we file the returns (GSTR-1 and GSTR-3B) already the department are issueing notices for non-filing of the above returns???

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April 2024