The Government of India has, in the wake of the second wave of the Corona Pandemic, extended the dates of various compliances by Taxpayers under GST vide a list of following notifications. In essence, it is an extension of GST due dates for various categories of businessmen/entrepreneurs. The dates mentioned are foolproof — information related to all forms for all categories of entrepreneurs are listed. However, keep visiting on a daily basis below-mentioned websites for regular updates as natural calamities are not pre-decided.
However, don’t procrastinate till the last date as government machinery is already overloaded with work along with chaos and a lot of people are in the queue to perform trade compliances.
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 mentioned below in a concise manner
Filing GST Return 1 & IFF by 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 |
Filing GSTR by Taxpayers of TDS, TCS, NRTP & ISD
| 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 |
4th Quarter Filing GST ITC 04 Form
The due date for the purpose of filing of Form GST ITC-04 (to be filed by Principal/Manufacturer for goods sent/supplied/received from Job Worker) for the quarter of Jan-March, 2021, (due date 25th April 2021) has been extended till 30th June 2021.
