Important Keyword: Notification No. 17/2021 – Central Tax, GSTR-1 due date extension, GST compliance, CBIC notification, GST return filing May 2021, GST relief measuresral Tax,
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[F. No. CBIC-20001/5/2021]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
New Delhi, the 1st June, 2021
Notification No. 17/2021 – Central Tax: Seeks to extend the due date for FORM GSTR-1 for May 2021 by 15 days.
[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 10th 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 10th November, 2020, namely: —
In the said notification, in the second proviso, after the word and figure “April, 2021”, the words and figure “and May, 2021” shall be inserted.
(Rajeev Ranjan)
Under Secretary to the Government of India
Note: The principal notification number 83/2020 – Central Tax, dated the 10th 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 10th November, 2020 and was last amended by notification No. 12/2021-Central Tax, dated the 1st May, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 308(E), dated the 1st May, 2021.
📚 Frequently Asked Questions (FAQs): Notification No. 17/2021 – Central Tax
Q1: What is Notification No. 17/2021 – Central Tax about?
Answer:
Notification No. 17/2021 – Central Tax, issued on 1st June 2021, extends the due date of FORM GSTR-1 for May 2021 by 15 days. This measure was taken to give relief to taxpayers facing challenges in timely compliance due to the pandemic situation.
Q2: Who benefits from this due date extension for FORM GSTR-1?
Answer:
All regular taxpayers who are required to file GSTR-1, including monthly and quarterly filers under the QRMP scheme, benefit from this extension.
Q3: What was the original due date for GSTR-1 of May 2021 and what is the revised due date?
Answer:
Original due date: 11th June 2021 (for monthly filers)
Extended due date under Notification No. 17/2021: 26th June 2021 (15 days additional time)
Q4: Why was this extension necessary?
Answer:
The extension was aimed at easing compliance during COVID-19 disruptions, ensuring businesses had more time to prepare and submit their outward supply details without penalty pressure.
Q5: Does the extension apply to GSTR-3B as well?
Answer: No. This notification specifically covers FORM GSTR-1 only. Separate notifications were issued for GSTR-3B and other returns during this period.
Q6: How does this extension impact GST compliance?
Answer:
The extension helps avoid late fees and interest for delayed filing, ensuring smoother GST compliance. Taxpayers can also align GSTR-1 filings with subsequent GSTR-3B filings more comfortably. For expert guidance, you can explore [GST Compliance Services](https://finodha
Download PDF: Notification No. 17/2021 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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