2 Important Updates By CBIC For GST Taxpayers

The Central Board of Indirect Taxes and Customs (CBIC) has reminded registered manufacturers to submit 'Form ITC-04' for the July to September 2021 quarter by October 25, 2021, in order to get work done for filing GST returns. The department has further stated that the deadline for filing quarterly GSTR-3B returns under the QRMP scheme (Quarterly Return Monthly Payment) for Q2FY22 is October 24, 2021. In two recent tweets, the central government authority announced the GST return filing deadline for Q2FY22.

"Attention GST Taxpayers who are under QRMP Scheme and having principal place of business in State Group 2. Due date to file your quarterly GSTR-3B Return for July to September, 2021 is October 24, 2021, said CBIC in a Tweet. This clearly states that those who are under the Quarterly Return Filing and Monthly Payment of Taxes (QRMP) scheme and having principal place of business in State Group 2 are required to file their quarterly GSTR-3B returns for July to September 2021 quarter by the due date today itself. With effect from January 1, 2022, Rule 59(6) of the CGST Rules will be changed to stipulate that a registered person will not be authorised to file FORM GSTR-1 if he has not filed FORM GSTR-3B for the preceding month.

In another tweet, CBIC has also alerted that "Attention GST Taxpayers! Due date for filing Form ITC-04 in respect of inputs/capital goods sent to a job worker or received from a job worker, during the quarter (July to September 2021) is October 25, 2021." This implies that the last date to file Form ITC-04 (details of job work challans), in respect of inputs/capital goods sent to a job worker or received from a job worker, during the quarter July to September 2021 is 25th October 2021. To file Form ITC-04 taxpayers can login to www.gst.gov.in >> Services >> Click on returns under the drop-down menu and file the ITC forms.