The time limit for furnishing FORM GST ITC-04 for the period January to March 2021 is extended. Registered persons may file the form up to 31 May 2021. The extension applies to declarations relating to job work transactions.Effective Date:25 April 2021 (deemed)
The time limit for furnishing FORM GST ITC-04 for the period January to March 2021 is extended. Registered persons may file the form up to 31 May 2021. The extension applies to declarations relating to job work transactions.Effective Date:25 April 2021 (deemed)
The due date for furnishing details of outward supplies in FORM GSTR-1 for April 2021 is extended. Registered persons required to file monthly returns under section 39(1) are covered. The revised due date is the twenty-sixth day of the succeeding month.Effective Date:1 May 2021Previous Notification:Notification No. 83/2020 – Central Tax dated 10.11.2020
The due date for furnishing details of outward supplies in FORM GSTR-1 for April 2021 is extended. Registered persons required to file monthly returns under section 39(1) are covered. The revised due date is the twenty-sixth day of the succeeding month.Effective Date:1 May 2021Previous Notification:Notification No. 83/2020 – Central Tax dated 10.11.2020
The condition for availment of provisional input tax credit under rule 36(4) is allowed to be applied cumulatively for April and May 2021. Adjustment is permitted while filing FORM GSTR-3B for May 2021. Quarterly taxpayers are allowed to use the Invoice Furnishing Facility for April 2021 up to 28 May 2021.Effective Date:1 May 2021
The condition for availment of provisional input tax credit under rule 36(4) is allowed to be applied cumulatively for April and May 2021. Adjustment is permitted while filing FORM GSTR-3B for May 2021. Quarterly taxpayers are allowed to use the Invoice Furnishing Facility for April 2021 up to 28 May 2021.Effective Date:1 May 2021
Time limits for completion or compliance of actions falling between 15 April 2021 and 30 May 2021 are extended up to 31 May 2021. Certain provisions relating to registration, returns, payment of tax, e-way bill, and interest are excluded from the extension. Specific relief is also provided for refund-related orders.Effective Date:15 April 2021
Time limits for completion or compliance of actions falling between 15 April 2021 and 30 May 2021 are extended up to 31 May 2021. Certain provisions relating to registration, returns, payment of tax, e-way bill, and interest are excluded from the extension. Specific relief is also provided for refund-related orders.Effective Date:15 April 2021
This notification amends Rule 26 to allow companies to verify GSTR-1 and GSTR-3B using Electronic Verification Code (EVC) instead of DSC for the period 27 April 2021 to 31 May 2021. The relaxation was granted due to COVID-19 constraints affecting DSC availability.Amendment:This notification amends notification No. 3/2017
This notification amends Rule 26 to allow companies to verify GSTR-1 and GSTR-3B using Electronic Verification Code (EVC) instead of DSC for the period 27 April 2021 to 31 May 2021. The relaxation was granted due to COVID-19 constraints affecting DSC availability.Amendment:This notification amends notification No. 3/2017
Substitutes the incorrect reference of Notification No. 72/2020 with Notification No. 79/2020 at the specified place. Rectifies citation details without altering substantive provisions.Effective Date: 13.11.2020Previous Notification: Notification No. 82/2020 – Central Tax dated 10.11.2020
Substitutes the incorrect reference of Notification No. 72/2020 with Notification No. 79/2020 at the specified place. Rectifies citation details without altering substantive provisions.Effective Date: 13.11.2020Previous Notification: Notification No. 82/2020 – Central Tax dated 10.11.2020
Companies are allowed to furnish FORM GSTR-3B and FORM GSTR-1 using Electronic Verification Code. The facility is permitted for the period from 27 April 2021 to 31 May 2021. The relaxation applies as a temporary measure.Effective Date:27 April 2021
Companies are allowed to furnish FORM GSTR-3B and FORM GSTR-1 using Electronic Verification Code. The facility is permitted for the period from 27 April 2021 to 31 May 2021. The relaxation applies as a temporary measure.Effective Date:27 April 2021
This notification amends Notification No. 89/2020-CT to extend the late-fee waiver period from 31 March 2021 to 30 June 2021. The waiver applies to returns filed during the specified window. It provides COVID-related compliance relief to taxpayers.Amendment:This notification amends notification No. 89/2020
This notification amends Notification No. 89/2020-CT to extend the late-fee waiver period from 31 March 2021 to 30 June 2021. The waiver applies to returns filed during the specified window. It provides COVID-related compliance relief to taxpayers.Amendment:This notification amends notification No. 89/2020
Penalty waiver period for non-compliance with e-invoicing provisions is extended. The waiver now applies up to 30 June 2021 instead of 31 March 2021. The revised period substitutes the earlier dates prescribed.Effective Date:30 March 2021Previous Notification:Notification No. 89/2020 – Central Tax dated 29.11.2020
Penalty waiver period for non-compliance with e-invoicing provisions is extended. The waiver now applies up to 30 June 2021 instead of 31 March 2021. The revised period substitutes the earlier dates prescribed.Effective Date:30 March 2021Previous Notification:Notification No. 89/2020 – Central Tax dated 29.11.2020
The due date for furnishing annual return for FY 2019-20 is extended. The earlier prescribed date of 28 February 2021 is substituted with 31 March 2021. The extension applies to registered persons required to file annual return.Effective Date:28 February 2021Previous Notification:Notification No. 95/2020 – Central Tax dated 30.12.2020
The due date for furnishing annual return for FY 2019-20 is extended. The earlier prescribed date of 28 February 2021 is substituted with 31 March 2021. The extension applies to registered persons required to file annual return.Effective Date:28 February 2021Previous Notification:Notification No. 95/2020 – Central Tax dated 30.12.2020
