Notification No. 25/2021
Date: June 1, 2021
Subject: Extension of due date for filing FORM GSTR-4 for FY 2020-21.
Description:
This notification extends the due date for furnishing FORM GSTR-4 for FY 2020-21 from 31 May 2021 to 31 July 2021. It amends Notification No. 21/2019-CT issued under Section 148. The extension grants additional compliance time to composition taxpayers.