Notification No. 27/2021
Date: June 1, 2021
Subject: Central Goods and Services Tax (Fifth Amendment) Rules, 2021.
Description:
This notification provides COVID-related relaxations in CGST Rules including cumulative application of Rule 36(4) for April–June 2021, extension of time for e-verification under Rule 26, and flexibility in IFF filing for May 2021. The amendments ease return-related compliances during the pandemic.
Amendment:
This notification amends notification No. 3/2017
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