Notification No. 10/2021 – Central Tax: Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.05.2021

Important Keyword: F. No. CBEC-20/06/08/2020-GST, Notification No. 10/2021 – Central Tax, Section 148 CGST Act 2017, Notification No. 21/2019- Central Tax, Notification No. 64/2020-Central Tax.

[F. No. CBEC-20/06/08/2020-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

New Delhi, the 1st May, 2021

Notification No. 10/2021 – Central Tax

GST: [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i)]

G.S.R…..(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 23^rd 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 23^rd April, 2019, namely:–

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 31^st March, 2021, upto the 31^st day of May, 2021.”.

2. This notification shall be deemed to have come into force with effect from the 30^th day of April, 2021.

(Rajeev Ranjan)
Under Secretary to the Government of India

Note: The principal notification No. 21/2019- Central Tax, dated the 23^rd April, 2019, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 322(E), dated the 23^rd April, 2019 and was last amended by notification No. 64/2020-Central Tax, dated the 31^st August, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 539(E), dated the 31^st August, 2020.

Read More: Notification No. 14/2021 – Central Tax: Seeks to extend specified compliances falling between 15.04.2021 to 30.05.2021 till 31.05.2021 in exercise of powers under section 168A of CGST Act.

Web Stories: Notification No. 14/2021 – Central Tax: Seeks to extend specified compliances falling between 15.04.2021 to 30.05.2021 till 31.05.2021 in exercise of powers under section 168A of CGST Act.

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