Notification No. 10/2021
Date: May 1, 2021
Subject: Extension of due date for furnishing FORM GSTR-4 for FY 2020-21.
Description:
The due date for furnishing FORM GSTR-4 for the financial year ending 31 March 2021 is extended. Composition taxpayers are permitted to file the return up to 31 May 2021. The extension substitutes the earlier prescribed timeline.
Effective Date:
30 April 2021 (deemed)
Previous Notification:
Notification No. 21/2019 – Central Tax dated 23.04.2019