On 31st May 2021, the Central Government extended the deadline by 15 days for filing monthly GST sales returns for May till the 26th of June.
The GST Council headed by the Union Minister of Finance, Ms Nirmala Sitharaman and Finance Ministers from the states met on 28th May 2021 and relaxed the compliance deadlines in view of the continuing COVID-19 second wave.
Below are highlights of relaxations announced by the Council per a press release from the Central Board of Indirect Taxes and Customs (CBIC):
- The due date to provide details of outward supplies in Form GSTR-1 for May 2021 to be extended by 15 days. Extended due date will be June 26, 2021.
- Businesses that file GSTR-1 with details of supplies made during the month can now file by the 11th day of the subsequent month.
- For the payment for Goods and Services Tax, Form GSTR-3B can now be filed by businesses in a staggered manner between the 20th and 24th days of the succeeding month.
- Composition dealers can avail an extension of three months to file annual returns for FY 2020-21.
- The due date to furnish annual returns in Form GSTR-4 for FY 2020-21 has been extended to July 31, 2021.
- Taxpayers registered under the Companies Act are now allowed to furnish their GST returns by Electronic Verification Code instead of Digital Signature Certificate until August 31, 2021.
|GST Return||Filing Period||Due Dates|
|GSTR 07||May ’21 (monthly)||10th June|
|GSTR 08||May ’21 (monthly)||10th June|
|GSTR 01 (Turnover more than 1.5 Crore)||May ’21 (monthly)||26th June|
|GSTR 06||Jun ’21 (monthly)||13th June|
|GSTR 01 (Turnover up to 1.5 Crore)||Quarterly (April– June 2021)||13th July|
|GSTR 3B||Annual Turnover of more than Rs. 5 crores in prior FY – May ‘21||20th June|
|GSTR 05||May ’21 (monthly)||20th June|
|GSTR 05A||May ’21 (monthly)||20th June|
|GSTR 3B||Annual Turnover of up to Rs. 5 crores in Previous FY – May ‘21 (Group A: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep)||22nd June|
|GSTR 3B||Annual Turnover of up to Rs. 5 crores in prior FY – May ‘21 (Group B: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi)||24th June|
|GSTR 4||FY 2020-21||31st July 2021|
|GSTR 9 & 9C||FY 2020-21||31st December 2021|