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, 2021, Notn No 14/2021-CT, dated 1st May, 2021,r/w Notn No 24/2021-CT, dated 1st June, 2021, Notn No 25/2021-CT, dated 1st June, 2021, Notn No 26/2021-CT, dated 1st June, 2021. The details are summarized below:
A. Filing of Form GSTR-1/IFF by Normal Taxpayers:
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:
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
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