This notification extends the due date for filing FORM GST ITC-04 for goods dispatched to or received from job workers during January–March 2021 up to 31 May 2021. The extension is granted under Section 168. The notification applies retrospectively from 25 April 2021.Amendment:Yes it has been amended through notification 26/2021
This notification extends the due date for filing FORM GST ITC-04 for goods dispatched to or received from job workers during January–March 2021 up to 31 May 2021. The extension is granted under Section 168. The notification applies retrospectively from 25 April 2021.Amendment:Yes it has been amended through notification 26/2021
This notification extends the due date for furnishing FORM GSTR-4 by composition taxpayers for FY 2020-21 up to 31 May 2021. The amendment is made under Section 148. It grants additional compliance time to small taxpayers affected by COVID-19 disruptions.Amendment:This notification amends notification No. 21/2019
This notification extends the due date for furnishing FORM GSTR-4 by composition taxpayers for FY 2020-21 up to 31 May 2021. The amendment is made under Section 148. It grants additional compliance time to small taxpayers affected by COVID-19 disruptions.Amendment:This notification amends notification No. 21/2019
This notification waives late fee payable under Section 47 for delayed filing of GSTR-3B for January–April 2021, subject to turnover-based conditions. The waiver period varies across categories of taxpayers. The relief aims to ease compliance burden during the pandemic.Amendment:This notification amends notification No. 76/2018
This notification waives late fee payable under Section 47 for delayed filing of GSTR-3B for January–April 2021, subject to turnover-based conditions. The waiver period varies across categories of taxpayers. The relief aims to ease compliance burden during the pandemic.Amendment:This notification amends notification No. 76/2018
This notification provides reduced / nil interest rates for delayed payment of tax in GSTR-3B for March and April 2021, based on turnover slabs. The relief is granted under Section 50 read with Section 148. It mitigates financial stress during the COVID-19 second wave.Amendment:This notification amends notification No. 13/2017
This notification provides reduced / nil interest rates for delayed payment of tax in GSTR-3B for March and April 2021, based on turnover slabs. The relief is granted under Section 50 read with Section 148. It mitigates financial stress during the COVID-19 second wave.Amendment:This notification amends notification No. 13/2017
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
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
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
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
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
