Studycafe | Jun 4, 2021 | Views 1289048

Extended Due Date Compliance Calendar for GST

This article contains an extended due date compliance calendar for GST. Various Notification brought by CBIC [Central Board of Indirect Taxes & Customs] are NN 12/2021-CT, dated 1st May 2021, r/w NN 17/2021 CT dated 1st June, 2021, NN 14/2021-CT, dated 1st May, 2021,r/w NN 24/2021-CT, dated 1st June, 2021, NN 25/2021-CT, dated 1st June, 2021, NN 26/2021-CT, dated 1st June, 2021.

The Summary of Due Date Extension is as follows:

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

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

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