The Central Government after 43rd GST Council Meeting has extended the dates of various compliances by Taxpayers under GST vide Notification No 12/2021 – Central Tax dated 1st May 2021, read with Notification No 17/2021 – Central Tax dated 1st June 2021, Notification No 14/2021 – Central Tax dated 1st May 2021 read with Notification No 24/2021 – Central Tax dated 1st June 2021, Notification No 25/2021 – Central Tax dated 1st June 2021 Notification No 26/2021 – Central Tax 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 |
|---|---|---|---|---|---|
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 |
|---|---|---|---|---|---|
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
