GSTR 4 DUE DATE EXTENSION F.Y. 20-21
New Delhi, the 1st May, 2021
No. 10/2021- Central Tax
G.S.R. 306(E).—In exercise of the powers conferred by section 148 of the Central Goods and Services Tax
Act, 2017 (12 of 2017), the Government, on the recommendations of the Council, hereby makes the following further
amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue),
No. 21/2019- Central Tax, dated the 23rd April, 2019, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide number G.S.R. 322(E), dated the 23rd April, 2019, namely:–
In the said notification, in the third paragraph, after the first proviso, the following proviso shall be inserted,
“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, up to the 31st day of May, 2021.”.
2. This notification shall be deemed to have come into force with effect from the 30th day of April, 2021.
[F. No. CBEC-20/06/08/2020-GST]
RAJEEV RANJAN, Under Secy.