Extension in dates of various GST Compliances for GST Taxpayers for GSTR 1, NRI taxpayers, TDS, TCS etc

written by GST expert | June 3, 2021

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

 

To read full information CLICK HERE.

 

To read about various other due dates which were extended CLICK HERE.