Notification No. 13/2021
Date: May 1, 2021
Subject: Central Goods and Services Tax (Third Amendment) Rules, 2021
Description:
This notification allows cumulative application of Rule 36(4) for April and May 2021, permitting adjustment of ITC in GSTR-3B for May 2021. It also allows use of IFF for April 2021 by quarterly filers. The amendments ease return filing during the pandemic.
Amendment:
This notification amends notification No. 3/2017
Other Notifications
93/2020
Late fee payable for delayed filing of FORM GSTR-4 for FY 2019-20 is waived for ...
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GSTR-3B is notified as the return to be furnished for July 2017 by 20th August 2...
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Extends the due date for furnishing FORM GSTR-4 by composition taxpayers for FY ...
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