Extension in dates of FORM GSTR-4, FORM GSTR-5, FORM GSTR-6, FORM GSTR-7, FORM ITC-4 AND FORM IFF
BY GST Taxpayers
The Goods and Services Tax Act, 2017 came into force with
effect from 1.7.2017 in India.
The Central Government has extended the dates of various
compliances by Taxpayers under GST, as per GST Portal Message the following Central
Tax Notification Nos 10/2021,
11/2021, 12/2021, 13/2021, 14/2021, dated 1.5.2021
Filing of Form GSTR-1/IFF by
Normal Taxpayers
|
Sl.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:
|
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 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