Summary Of GST Extensions

Notification No. 08/2021- Central tax dated 1st May 2021 – Effective from 18th April 2021

Notification No. 09/2021- Central tax dated 1st May 2021 – Effective from 20th April 2021

Notification No. 10/2021- Central tax dated 1st May 2021 – Effective from 30th April 2021

Due Date of filing Form GSTR 4 (Annual return of Composite Dealers) for the Financial Year ended March 2021 extended from 30th April 2021 to 31st May 2021.

Notification No. 11/2021- Central tax dated 1st May 2021 – Effective from 25th April 2021

Due Date of filing Form GST ITC 04 (relating to Job Work) for the quarter ended March 2021 extended from 25th April 2021 to 31st May 2021.

Notification No. 12/2021- Central tax dated 1st May 2021

Due Date of filing Form GSTR 1 for April 2021 extended from 11th May 2021 to 26th May 2021.

Notification No. 13/2021- Central tax dated 1st May 2021

1. Conditions to avail ITC on the basis of invoices uploaded by Supplier as per Form GSTR 2B shall apply cumulatively for April 2021 and May 2021. Form GSTR 3B for May 2021 shall be filed with cumulative adjustment of ITC for the said months.

2. Due Date of filing Form IFF for April 2021 extended from 13th May 2021 to 28th May 2021.