EXTENSION OF LAST DATE TILL 31.7.2021 TO FILE ANNUAL RETURN IN FORM GSTR-4 FOR THE YEAR 2020-21 BY COMPOSITION OPTED PERSONS
The Goods and Services Tax Act, 2017 came into force with effect from 1.7.2021 in India.
The Composition opted persons will have to file their annual return in FORM GSTR-4 for the financial year 2020-21 on or before 30.4.2021.
The Central Government has extended the last date to file the Annual FORM GSTR-4 for the year 2020-21 till 31.5.2021 as per Notification No.10/2021-Central Tax, dated 1.5.2021.
The Central Government has again extended the last date to file FORM GSTR-4 for the financial year 2020-21 till 31.7.2021 vide notification No.25/2021-Central Tax dated 1.6.2021.
The Central Government has also fixed the late fee for belated submission of FORM GSTR-4 from the financial year 2021-22 vide notification No. 21/2021-Central Tax dated 1.6.2021 as shown below:
“Provided also that the total amount of late fee payable under section 47 of the said Act for financial year 2021-22 onwards, by the registered persons who fail to furnish the return in FORM GSTR-4 by the due date, shall stand waived –
(i) which is in excess of two hundred and fifty rupees where the total amount of central tax payable in the said return is nil;
(ii) which is in excess of one thousand rupees for the registered persons other than those covered under clause (i).”.
The relevant Notifications are given below for ready reference:
Government of India Ministry of Finance (Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 25/2021 – Central Tax
New Delhi, the 1st June, 2021
G.S.R.....(E).— In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.
21/2019- Central Tax, dated the 23rd April, 2019, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 322(E), dated the
23rd April, 2019, namely: —
In the said notification, in the third paragraph, in the second proviso, for the figures, letters and words “31st day of May, 2021”, the figures, letters and words “31st day of July, 2021” shall be substituted.
2. This notification shall be deemed to have come into force with effect from the 31st
day of May, 2021.
[F. No. CBIC-20001/5/2021]
(Rajeev Ranjan) Under Secretary to the Government of India
Note: The principal notification No. 21/2019- Central Tax, dated the 23rd April, 2019, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 322(E), dated the 23rd April, 2019 and was last amended by notification No. 10/2021-Central Tax, dated the 1st May, 2021, published in the Gazette
dated the 1st May, 2021.
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i)]
Government of India Ministry
of Finance (Department of Revenue)
Central
Board of Indirect Taxes
and
Customs
Notification No. 21/2021 – Central Tax
New Delhi, the 1st June, 2021
G.S.R.....(E).— In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Government, on the recommendations of the Council, hereby makes the
following further amendments in the notification of
the Government of India
in the Ministry of Finance (Department of Revenue), No. 73/2017–
Central Tax, dated the
29th December, 2017, published
in the Gazette of India, Extraordinary, Part II,
Section
3, Sub-section (i) vide number G.S.R. 1600(E), dated the 29th December, 2017, namely:
—
In the said notification, after the fourth proviso, the following proviso
shall be inserted, namely:
—
“Provided also that the total amount of late fee payable under
section 47 of the said Act for financial year 2021-22 onwards, by the registered persons who fail to
furnish the return in
FORM GSTR-4 by the due date, shall stand waived -
(i) which is in excess of two hundred and fifty rupees where the total
amount of central tax payable in the said return is nil;
(ii) which is in excess of one thousand rupees for the registered persons
other than those covered under
clause
(i).”.
[F. No.
CBIC-20001/5/2021]
(Rajeev Ranjan) Under
Secretary to the Government of India
Note: The principal notification No. 73/2017– Central Tax, dated the 29th December,
2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i) vide
number G.S.R. 1600(E), dated the 29th December, 2017
and was last amended vide notification number
93/2020 – Central Tax, dated the 22nd December,
2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i) vide number G.S.R. 785(E),
dated the 22nd December, 2020.