Extended Due Date of Form GSTR-3B
|Month||Taxpayers Types||Extended Due Date|
|Small taxpayers (aggregate turnover up to Rs. 5 crore) |
19.06.2021 (60 days from the Due Date)21.06.2021 (60 days from the Due Date)
Small taxpayers (aggregate turnover up to Rs. 5 crore)
04.07.2021 (45 days from the Due Date)
| Turnover up to Rs. 5 crores |
Turnover Above Rs. 5 crores
20.07.2021 (30 days from the Due Date)05.07.2021 (15 days from the Due Date)
Extended other GST Compliances
- Extension of due date of filing Form GSTR-1/ IFF (Invoice Furnishing Facility) for the month of May 2021 by 15 days.
- Extension of due date of filing Form GSTR-4 for FY 2020-21 to 31.07.2021.
- Extension of due date of filing Form ITC-04 for QE March 2021 to 30.06.2021.
- Cumulative application of rule 36(4) for CGST Rule for availing Input Tax Credit (ITC) for tax periods April, May and June- 2021 in the return for the period June, 2021.
- Allowing filing of returns by companies using Electronic Verification Code (EVC), instead of Digital Signature Certificate (DSC) till 08.2021.