Business

Extension in due dates of GST Compliances

The 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:

Filing of Form GSTR-1/IFF by Normal Taxpayers:

S.No.

Return Type(Form)

To be filed by

Tax period

Due Date

Due Date Extended till

1

Form GSTR-1 (Monthly)

Normal Taxpayer filing Monthly returns

April, 2021

11.05.2021

26.05.2021

2

Form IFF

Normal Taxpayers under QRMP Scheme

April, 2021

13.05.2021

28.05.2021

Filing of Returns by Composition, NRTP, ISD, TDS & TCS Taxpayers:

S.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 May, 2021

2

GSTR-5

Non Resident Taxpayers (NRTP)

March/ April, 2021

20th April/ May, 2021

31st May, 2021

3

GSTR-6

Input Service Distributors (ISD)

April, 2021

13th May, 2021

31st May, 2021

4

GSTR-7

Tax Deductors at Source (TDS deductors)

-do-

10th May, 2021

31st May, 2021

5

GSTR-8

Tax Collectors at Source (TCS collectors)

-do-

10th May, 2021

31st May, 2021

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

 

Thanking You,
Pankaj Raheja (Tax Adviser)

PKR Associates

8930084472 / 8447211290

Pkrassociates20@gmail.com