Notification No. 25/2021
Date: June 1, 2021
Subject: Extension of due date for furnishing FORM GSTR-4 for the financial year 2020–21.
Description:
Substitutes the due date for furnishing FORM GSTR-4 from 31 May 2021 to 31 July 2021.
The extension applies to taxpayers covered under the composition scheme.
The amendment is made to the existing notification governing GSTR-4 filing timelines.
Previous Notification:
Notification No. 21/2019 – Central Tax dated 23 April 2019, as amended
Effective Date:
31 May 2021 (deemed)