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