Important Keyword: Notification No. 10/2021 – Central Tax, GSTR-4 due date extension, GSTR-4 FY 2020-21 filing, GST composition taxpayers, GST compliance relief 2021, Notification No. 10/2021 Central Tax, GST GSTR-4 FY 2020-21, GSTR-4 extension 2021, GST composition scheme, GST compliance, GST return filing,
Words: 911; Read time: 5 minutes.
Table of Contents
[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: Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.05.2021
[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 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, 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 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.
(Rajeev Ranjan)
Under Secretary to the Government of India
Note: The principal notification No. 21/2019- Central Tax, dated the 23rd 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 23rd April, 2019 and was last amended by notification No. 64/2020-Central Tax, dated the 31st 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 31st August, 2020.
📚 Frequently Asked Questions (FAQs): Notification No. 10/2021 – Central Tax
Q1: What is Notification No. 10/2021 – Central Tax?
Answer:
Notification No. 10/2021 – Central Tax, issued on 1st May 2021, extended the due date for filing FORM GSTR-4 for the financial year 2020–21 to 31st May 2021.
👉 This was aimed at providing relief to composition scheme taxpayers impacted by COVID-19.
For professional GST support, consult GST Experts.
Q2: What is GSTR-4 and who needs to file it?
Answer:
📌 GSTR-4 is an annual return filed by taxpayers under the GST Composition Scheme.
It summarizes yearly turnover, tax paid, and inward/outward supplies.
Required under Rule 62 of CGST Rules, 2017.
For smooth compliance, explore GST Return Filing services with Finodha.
Q3: What was the original due date for GSTR-4 (FY 2020–21)?
Answer:
The original due date was 30th April 2021, but it was extended to 31st May 2021 under Notification No. 10/2021.
Avoid penalties with timely filing using GST Compliance services.
Q4: Why was the GSTR-4 filing deadline extended?
Answer:
The deadline was extended due to challenges posed by the second wave of COVID-19. Many businesses, especially MSMEs and small taxpayers, required extra time to complete compliance.
New businesses can also check GST Registration with Finodha for end-to-end support.
Q5: What happens if a composition taxpayer does not file GSTR-4?
Answer:
Failure to file GSTR-4 may result in:
❌ Late fees of ₹200 per day (₹100 CGST + ₹100 SGST).
❌ Penalties and compliance rating issues.
❌ Restriction on continuing in the composition scheme.
For error-free assistance, visit Private Limited Compliance.
Q6: How does Notification No. 10/2021 connect with other GST relief measures?
Answer:
Notification 10/2021 ➝ Extended GSTR-4 filing deadline.
Notification 11/2021 ➝ Extended ITC-04 deadline.
Notification 12/2021 ➝ Extended GSTR-1 due date.
Notification 13/2021 ➝ Allowed cumulative ITC adjustment.
Notification 14/2021 ➝ Extended overall GST compliance timelines.
Together, they offered comprehensive compliance relief in 2021. For overall tax planning, also explore Income Tax Return Filing.
Q7: What is the benefit of being under the GST Composition Scheme?
Answer:
✔ Lower tax rates (1% to 6%).
✔ Lesser compliance burden (annual GSTR-4 instead of monthly returns).
✔ Suitable for small businesses & traders with turnover up to ₹1.5 crore.
For guidance on starting a business under this scheme, check Setup Business.
Q8: How can Finodha help taxpayers with GSTR-4 filing?
Answer:
Finodha GST professionals assist with:
📌 GST Return Filing
📌 Digital Signature Certificate (DSC) for filing
📌 MSME Registration support
📌 Private Limited Registration
This ensures compliance with deadlines like those in Notification No. 10/2021 – Central Tax.
Download PDF: Notification No. 10/2021 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
Read more interesting articles:
