Extended timeline for GST Compliance as provided by the CBIC by issuing various notifications are as follows:
1st May 2021- 28th May 2021: The registered person may furnish the details, for the month of April, 2021, using IFF*.
Go To Notification.*
26th May 2021: For furnishing the details of outward supplies in FORM GSTR-1, for the tax period April 2021.
31st May 2021:
- FORM GSTR-4 for the financial year ending 31st March, 2021.
- For furnishing the declaration in FORM GST ITC-04, in respect of goods dispatched to a job worker or received from a job worker, during the period from 1st January, 2021 to 31st March, 2021.
- Where a notice has been issued for rejection of refund claim, in full or in part and where the time limit for issuance of order in terms of the provisions of sub-section (5), read with sub-section (7) of section 54 of the said Act falls during the period from the 15th day of April, 2021 to the 30th day of May, 2021, in such cases the time limit for issuance of the said order shall be extended to fifteen days after the receipt of reply to the notice from the registered person or the 31st day of May, 2021, whichever is later.
- Any time limit for completion or compliance of any action, by any authority or by any person, has been specified in, or prescribed or notified under the said Act, which falls during the period from the 15th day of April, 2021 to the 30th day of May 2021, and where completion or compliance of such action has not been made within such time*
For more details: Notification*
Note: Such extension of time shall not be applicable for the compliances of the following provisions of the said Act, namely: –
(a) Chapter IV;
(b) sub-section (3) of section 10, sections 25, 27, 31, 37, 47, 50, 69, 90, 122, 129;
(c) section 39, except sub-section (3), (4) and (5);
(d) section 68, in so far as e-way bill is concerned; and
(e) rules made under the provisions specified at clause (a) to (d) above
15th June 2021: Any time limit for completion of any action, by any authority or by any person, specified in, or prescribed or notified under rule 9 of the Central Goods and Services Tax Rules, 2017, falls during the period from the 1st day of May, 2021 to the 31st day of May, 2021, and where completion of such action has not been made within such time.
