Notification No. 25/2021 – Central Tax

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Notification No. 25/2021 – Central Tax: Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.07.2021.

[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 CGST 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, in the second proviso, for the figures, letters and words “31^st day of May, 2021”, the figures, letters and words “31^st day of July, 2021” shall be substituted.

2. This notification shall be deemed to have come into force with effect from the 31^st day of May, 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. 10/2021-Central Tax, dated the 1^st May, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 306(E), dated the 1^st May, 2021.

📚 Frequently Asked Questions (FAQs): Notification No. 25/2021 – Central Tax

Q1: What is Notification No. 25/2021 – Central Tax about?

Answer:
Notification No. 25/2021 – Central Tax, issued on 1st June 2021, extends the due date for filing GSTR-4 (Annual Return for Composition Taxpayers) for FY 2020-21. The last date was extended from 31st May 2021 to 31st July 2021
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Q2: Who benefits from this notification?

Answer:
The notification primarily benefits Composition Scheme taxpayers, including small businesses, retailers, and service providers, who were required to file FORM GSTR-4 for FY 2020-21.

Q3: Why was the due date for GSTR-4 extended?

Answer:
The extension was granted on the recommendation of the GST Council to provide relief to taxpayers struggling with COVID-19 disruptions and to ensure smooth compliance.

Q4: What is the revised due date for filing GSTR-4?

Answer:
The new due date is 31st July 2021 instead of 31st May 2021. This gave businesses two additional months to complete their filing obligations.

Q5: What happens if GSTR-4 is not filed by the due date?

Answer:
Non-filing of GSTR-4 can result in:
Late fees & penalties under CGST and SGST/UTGST.
Blocking of E-Way Bill generation.
Possible cancellation of GST registration for continued non-compliance.
👉 To avoid these issues, businesses should use expert GST Compliance services.

Q6: How does Notification 25/2021 link to previous updates?

Answer:
This notification amends Notification No. 21/2019 – Central Tax, which originally prescribed conditions for composition taxpayers’ return filing. The previous amendment was done by Notification No. 10/2021 – Central Tax dated 1st May 2021
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Q7: What should businesses do to stay compliant with such updates?

Answer:
Businesses should:
Track regular GST Notifications.
File returns timely through GST Return Filing.
Seek help from GST Experts to avoid penalties.
For small businesses, MSME Registration can provide added benefits.

Q8: Can businesses still file GSTR-4 after the deadline?

Answer:
Yes, but with late fees under Section 47 of the CGST Act. For accurate filing and penalty minimization, consult GST Professionals.

Q9: How is this update helpful for small businesses?

Answer:
Small businesses under the Composition Scheme often face difficulties in filing due to resource constraints. This extension offered them extra time, reducing compliance stress during the pandemic.