The maximum late fee payable for delay in furnishing FORM GSTR-4 is capped for financial year 2021-22 onwards. Where the tax payable is nil, late fee is restricted to ₹250. For other cases, the late fee is capped at ₹1,000. The rationalisation applies to composition taxpayers.Effective Date:1 June 2021Previous Notification:Notification No. 73/2017 – Central Tax dated 29.12.2017
The maximum late fee payable for delay in furnishing FORM GSTR-4 is capped for financial year 2021-22 onwards. Where the tax payable is nil, late fee is restricted to ₹250. For other cases, the late fee is capped at ₹1,000. The rationalisation applies to composition taxpayers.Effective Date:1 June 2021Previous Notification:Notification No. 73/2017 – Central Tax dated 29.12.2017
Maximum late fee payable for delay in furnishing FORM GSTR-1 is capped based on aggregate turnover and nature of supplies. Separate limits are prescribed for nil outward supplies and other registered persons. The rationalised late fee applies prospectively.Effective Date:1 June 2021Previous Notification:Notification No. 4/2018 – Central Tax dated 23.01.2018
Maximum late fee payable for delay in furnishing FORM GSTR-1 is capped based on aggregate turnover and nature of supplies. Separate limits are prescribed for nil outward supplies and other registered persons. The rationalised late fee applies prospectively.Effective Date:1 June 2021Previous Notification:Notification No. 4/2018 – Central Tax dated 23.01.2018
Late fee is waived for delayed filing of FORM GSTR-3B for specified tax periods of March to May 2021. Additional relief is provided for past periods from July 2017 to April 2021, subject to monetary caps. Revised maximum late fee amounts are prescribed for future periods.Effective Date:20 May 2021 (deemed)Previous Notification:Notification No. 76/2018 – Central Tax dated 31.12.2018
Late fee is waived for delayed filing of FORM GSTR-3B for specified tax periods of March to May 2021. Additional relief is provided for past periods from July 2017 to April 2021, subject to monetary caps. Revised maximum late fee amounts are prescribed for future periods.Effective Date:20 May 2021 (deemed)Previous Notification:Notification No. 76/2018 – Central Tax dated 31.12.2018
Concessional interest rates are notified for delayed payment of tax for March, April, and May 2021. Separate slabs are prescribed based on aggregate turnover and return category. The relief applies for specified periods from the due date.Effective Date:18 May 2021 (deemed)Previous Notification:Notification No. 13/2017 – Central Tax dated 28.06.2017
Concessional interest rates are notified for delayed payment of tax for March, April, and May 2021. Separate slabs are prescribed based on aggregate turnover and return category. The relief applies for specified periods from the due date.Effective Date:18 May 2021 (deemed)Previous Notification:Notification No. 13/2017 – Central Tax dated 28.06.2017
The extension granted for furnishing FORM GSTR-1 for April 2021 is extended to cover May 2021. Registered persons filing monthly returns are eligible. The amendment modifies the earlier notification accordingly.Effective Date:1 June 2021Previous Notification:Notification No. 83/2020 – Central Tax dated 10.11.2020
The extension granted for furnishing FORM GSTR-1 for April 2021 is extended to cover May 2021. Registered persons filing monthly returns are eligible. The amendment modifies the earlier notification accordingly.Effective Date:1 June 2021Previous Notification:Notification No. 83/2020 – Central Tax dated 10.11.2020
The provisions of section 112 of the Finance Act, 2021 are brought into force. The amendment relates to substitution of section 50 of the CGST Act governing levy of interest. The notified provision becomes operational from the appointed date.Effective Date:1 June 2021
The provisions of section 112 of the Finance Act, 2021 are brought into force. The amendment relates to substitution of section 50 of the CGST Act governing levy of interest. The notified provision becomes operational from the appointed date.Effective Date:1 June 2021
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
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
This notification extends the due date for filing FORM ITC-04 (job work statement) for the quarter ending March 2021 from 31 May 2021 to 30 June 2021. It amends Notification No. 11/2021-CT. The relief supports taxpayers engaged in job work operations.Amendment:This notification amends notification No. 11/2021
This notification extends the due date for filing FORM ITC-04 (job work statement) for the quarter ending March 2021 from 31 May 2021 to 30 June 2021. It amends Notification No. 11/2021-CT. The relief supports taxpayers engaged in job work operations.Amendment:This notification amends notification No. 11/2021
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.
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.
This notification extends various compliance timelines earlier notified under Notification No. 14/2021-CT. Due dates for filing returns, statements and other actions falling in May 2021 are extended to June/July 2021, as applicable. It provides COVID-related relief to taxpayers facing genuine difficulties.Amendment:This notification amends notification No. 24/2021
This notification extends various compliance timelines earlier notified under Notification No. 14/2021-CT. Due dates for filing returns, statements and other actions falling in May 2021 are extended to June/July 2021, as applicable. It provides COVID-related relief to taxpayers facing genuine difficulties.Amendment:This notification amends notification No. 24/2021
