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Saturday, June 5, 2021

Extension in dates of various GST Compliances for GST Taxpayers 03/06/2021

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, 2021Notn No 14/2021-CT, dated 1st May, 2021,r/w Notn No 24/2021-CT, dated 1st June, 2021Notn No 25/2021-CT, dated 1st June, 2021Notn 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

T

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