Circular No. ES/35/2021-22 3rd May, 2021
To: Members of the Council
Sub: CBIC extends the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.05.2021
CBIC has issued Notification No. 10/2021–Central Tax dated 1st May, 2021 by making the following further amendments in Notification No. 21/2019- Central Tax dated 23rd April, 2019 to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31st May, 2021.
In the said notification, in the third paragraph, after the first proviso, the following proviso shall be inserted, namely: –
“Provided further that the said persons shall furnish the return in FORM GSTR-4 of the Central Goods and Services Tax Rules, 2017, for the financial year ending 31st March, 2021, upto 31st May, 2021.”
Please note that this notification shall be deemed to have come into force w.e.f. 30th April, 2021.
Members may kindly make a note of the above.