Tamil Nadu GST Filing Deadline Extensions, 2021
The Commissioner of State Tax, under the Commissioner of Commercial Taxes, issued Notification No. 7/2021-PP2/GST-15/11/2021 and Notification No. 8/2021-PP2/GST-15/11/2021 on 4 May 2021. The notifications extend deadlines for filing FORM GST ITC-04 and April 2021 FORM GSTR-1 under the Tamil Nadu Goods and Services Tax framework, and do not regulate land ownership, registration or development.
What the notifications cover
Notification No. 7/2021-PP2/GST-15/11/2021 and Notification No. 8/2021-PP2/GST-15/11/2021 were issued by the Commissioner of State Tax under the Tamil Nadu Goods and Services Tax Act, 2017 and the Tamil Nadu Goods and Services Tax Rules, 2017. They concern GST filing deadlines rather than land, buildings or property transactions.
The notifications were published on 4 May 2021 in the Tamil Nadu Government Gazette Extraordinary, Part VI, Section 1.
Extension for FORM GST ITC-04
Notification No. 7/2021-PP2/GST-15/11/2021 extends the period for furnishing the declaration in FORM GST ITC-04 up to 31 May 2021.
Key points are:
- The declaration concerns goods dispatched to a job worker or received from a job worker.
- The extension applies to goods handled during the period from 1 January 2021 to 31 March 2021.
- The extension was made under section 168 of the Tamil Nadu Goods and Services Tax Act, 2017 and sub-rule (3) of rule 45 of the Tamil Nadu Goods and Services Tax Rules, 2017.
Extension for April 2021 FORM GSTR-1
Notification No. 8/2021-PP2/GST-15/11/2021 amends Notification No. 3/2021 dated 31 March 2021. The amendment inserts a further proviso extending the time limit for furnishing details of outward supplies in FORM GSTR-1.
Key points are:
- The extension applies to registered persons required to furnish a return under sub-section (1) of section 39 of the Tamil Nadu Goods and Services Tax Act, 2017.
- It covers the tax period April 2021.
- The deadline is extended to the twenty-sixth day of the month succeeding that tax period.
- Notification No. 8/2021-PP2/GST-15/11/2021 is deemed to have come into force on 1 May 2021.
Who may be affected
The GST filing extensions may affect registered persons filing April 2021 outward supply details and persons required to report goods sent to or received from job workers. Property buyers and owners are not affected merely because they own, buy or sell land, since the Gazette text does not change any land or property rule.
This summary is generated from the source document to help you find what is relevant. The PDF above is authoritative. For advice on your own property, use LandLens One or speak to a qualified professional.
Common questions
Does this Gazette notification change any Tamil Nadu land or property rule?
No. The supplied text deals only with GST filing deadlines for FORM GST ITC-04 and FORM GSTR-1.
What is the extended deadline for FORM GST ITC-04?
Notification No. 7/2021-PP2/GST-15/11/2021 extends the deadline up to 31 May 2021 for goods dispatched to or received from a job worker between 1 January 2021 and 31 March 2021.
Which GSTR-1 tax period receives an extension?
Notification No. 8/2021-PP2/GST-15/11/2021 covers FORM GSTR-1 for the April 2021 tax period. The deadline is extended to the twenty-sixth day of the succeeding month.
When did the GSTR-1 amendment take effect?
Notification No. 8/2021-PP2/GST-15/11/2021 is deemed to have come into force on 1 May 2021.
