Notification No. 12/2021 – Central Tax GSTR-1 Extension

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Notification No. 12/2021 – Central Tax: Seeks to extend the due date of furnishing FORM GSTR-1 for April, 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 the second proviso to sub- section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 83/2020 – Central Tax, dated the 10^th November, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 699(E), dated the 10^th November, 2020, namely:–

In the said notification, after the proviso, the following proviso shall be inserted, namely:-

“Provided further that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the registered persons required to furnish return under sub-section (1) of section 39 of the said Act, for the tax period April, 2021, shall be extended till the twenty-sixth day of the month succeeding the said tax period.”.

(Rajeev Ranjan)
Under Secretary to the Government of India

Note: The principal notification number 83/2020 – Central Tax, dated the 10^th November, 2020, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 699(E), dated the 10^th November, 2020.

📚 Frequently Asked Questions (FAQs): Notification No. 12/2021 – Central Tax

Q1: What is Notification No. 12/2021 – Central Tax?

Answer:
Notification No. 12/2021 – Central Tax, issued on 1st May 2021, extended the due date for filing FORM GSTR-1 (details of outward supplies) for April 2021 up to 26th May 2021.
👉 This relief was provided due to COVID-19 disruptions.
For expert help in filing your returns, check GST Return Filing services.

Q2: What is GSTR-1 and who is required to file it?

Answer:
GSTR-1 is a monthly or quarterly return to report outward supplies of goods or services. Every registered taxpayer under Section 37 of the CGST Act must file it.
To make your GST journey simple, explore GST Registration with Finodha.

Q3: What was the original due date for GSTR-1 of April 2021?

Answer:
Normally, the due date for GSTR-1 is the 11th of the next month. But under Notification 12/2021, this was extended till 26th May 2021, giving businesses extra time to comply.
For timely compliance, check GST Compliance Services.

Q4: How does this notification connect with Notification No. 83/2020 – Central Tax?

Answer:
Notification 83/2020 fixed the timelines for furnishing GSTR-1. Notification 12/2021 added a temporary relaxation by extending the due date for April 2021 returns, ensuring taxpayers weren’t penalized during COVID-19.
If you’re setting up a new venture, you can explore Setup Business support with Finodha.

Q5: Did this extension apply to all taxpayers?

Answer:
Yes ✅ It applied to all registered persons required to file GSTR-1 under Section 39(1) of the CGST Act. Whether monthly or quarterly, businesses got the benefit of extended timelines.
Looking for compliance for your company? Visit Private Limited Compliance.

Q6: What happens if GSTR-1 is not filed within the due date?

Answer:
Non-filing of GSTR-1 can result in:
❌ Penalties & late fees
❌ Inability to generate e-way bills
❌ Blocking of ITC for recipients
Avoid these risks with expert GST Professionals support.

Q7: How is Notification No. 12/2021 related to other COVID relief notifications?

Answer:
📌 Notification 12/2021 ➝ Extended GSTR-1 April 2021 deadline.
📌 Notification 13/2021 ➝ Allowed cumulative ITC adjustment & IFF extension.
📌 Notification 14/2021 ➝ Extended compliance deadlines under Section 168A.
Together, they aimed to reduce GST compliance stress during the pandemic.
For holistic tax planning, you may also check Income Tax Return Filing.

Q8: What should businesses do to avoid last-minute filing issues?

Answer:
✔ Maintain updated sales records.
✔ Reconcile invoices monthly.
✔ Use GST experts for accuracy.
✔ Get a Digital Signature Certificate (DSC) to file securely.
Finodha provides end-to-end GST & ITR solutions for businesses.