GST Return due dates has been extended for the month of April 2021 and FY 2020-21 vide various notifications issued on 1st May 2021 in view of COVID-19 second wave.
Central Board of Indirect Taxes and Customs has issued the below notifications thereby extending the dates of various GST compliances for GST Taxpayers.
|Notification No. 10/2021 – Central Tax||Notification No. 13/2021 – Central Tax|
|Notification No. 11/2021 – Central Tax||Notification No. 14/2021 – Central Tax|
|Notification No. 12/2021 – Central Tax|
GST Return Due Dates
|Form||Particulars||Tax Period||Original Due Date||Extended Due Date|
|GSTR-4||Composition taxpayers||FY 2020-21||30th April 2021||31st May 2021 [vide N/N 10/2021]|
|Form GST ITC-04 [to be filed by Principal/Manufacturer for goods sent/received/supplied from Job Worker]||in respect of goods dispatched to a job worker or received from a job worker||1st January 2021 to 31st March 2021||25th April 2021||31st May 2021 [vide N/N 11/2021]|
|Form GSTR-1 (Monthly)||Normal Taxpayers who are filing their GSTR-1 on monthly basis||April 2021||11th May 2021||26th May 2021 [vide N/N 12/2021]|
|Form IFF (Optional)||Normal Taxpayers under QRMP scheme||April 2021||13th May 2021||28th May 2021 [vide N/N 13/2021]|
|GSTR-5||Non-resident taxpayers||March-April 2021||20th April – 20th May respectively||31st May 2021|
|GSTR-6||Input Service Distributors||April 2021||13th May 2021||31st May 2021|
|GSTR-7||TDS Deductors||April 2021||10th May 2021||31st May 2021|
|GSTR-8||TCS Deductors||April 2021||10th May 2021||31st May 2021|