Amendment to GST Return Filing Deadline for April and May 2021

Regulatory Change: Commissioner, under GST Act, amends the filing deadline through Notification No. 83/2020 – Central Tax.

Legal Authority: Amendment made under the second proviso to sub-section (1) of section 37, read with section 168 of the CGST Act, 2017.

Specific Amendment: Notification 83/2020 – Central Tax revised to include May 2021 alongside April 2021 in the second proviso.

Extended Filing Window: Extension granted for filing certain GST returns for both April and May 2021.

Issuing Authority: Commissioner issues the amendment based on recommendations from the Council.

Publication Details: Original notification published on November 10, 2020, and last amended on May 1, 2021.

Administrative Note: Under Secretary to the Government of India, Rajeev Ranjan, issues the amendment.

Government extends the GST return filing deadline for April and May 2021, providing relief to taxpayers.