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
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
Late fee payable for delay in filing FORM GSTR-7 is restricted to ₹25 per day. The total late fee payable is capped at ₹1,000 for each return. The rationalised late fee applies to persons required to deduct tax at source.Effective Date:1 June 2021
Late fee payable for delay in filing FORM GSTR-7 is restricted to ₹25 per day. The total late fee payable is capped at ₹1,000 for each return. The rationalised late fee applies to persons required to deduct tax at source.Effective Date:1 June 2021
Government departments and local authorities are excluded from the requirement of issuing e-invoices. The amendment modifies the scope of registered persons covered under the e-invoicing mandate. The exclusion applies prospectively from the notified date.Effective Date:1 June 2021Previous Notification:Notification No. 13/2020 – Central Tax dated 21.03.2020
Government departments and local authorities are excluded from the requirement of issuing e-invoices. The amendment modifies the scope of registered persons covered under the e-invoicing mandate. The exclusion applies prospectively from the notified date.Effective Date:1 June 2021Previous Notification:Notification No. 13/2020 – Central Tax dated 21.03.2020
Substitutes the due date for furnishing FORM GSTR-4 from 31 May 2021 to 31 July 2021.The extension applies to taxpayers covered under the composition scheme.The amendment is made to the existing notification governing GSTR-4 filing timelines.Previous Notification:Notification No. 21/2019 – Central Tax dated 23 April 2019, as amendedEffective Date:31 May 2021 (deemed)
Substitutes the due date for furnishing FORM GSTR-4 from 31 May 2021 to 31 July 2021.The extension applies to taxpayers covered under the composition scheme.The amendment is made to the existing notification governing GSTR-4 filing timelines.Previous Notification:Notification No. 21/2019 – Central Tax dated 23 April 2019, as amendedEffective Date:31 May 2021 (deemed)
Extends the due date for furnishing FORM ITC-04 from 31 May 2021 to 30 June 2021.The extension applies to job work-related disclosures under rule 45 of the CGST Rules.The amendment modifies the timeline prescribed in the earlier notification.Previous Notification:Notification No. 11/2021 – Central Tax dated 1 May 2021Effective Date:31 May 2021 (deemed)
Extends the due date for furnishing FORM ITC-04 from 31 May 2021 to 30 June 2021.The extension applies to job work-related disclosures under rule 45 of the CGST Rules.The amendment modifies the timeline prescribed in the earlier notification.Previous Notification:Notification No. 11/2021 – Central Tax dated 1 May 2021Effective Date:31 May 2021 (deemed)
Extends the time limit for Aadhaar authentication under rule 26 up to 31 August 2021.Provides cumulative application of input tax credit conditions for April to June 2021.Allows use of IFF for furnishing outward supply details for May 2021 within the specified period.Effective Date:Date of publication in the Official Gazette (with specific retrospective effect where stated)
Extends the time limit for Aadhaar authentication under rule 26 up to 31 August 2021.Provides cumulative application of input tax credit conditions for April to June 2021.Allows use of IFF for furnishing outward supply details for May 2021 within the specified period.Effective Date:Date of publication in the Official Gazette (with specific retrospective effect where stated)
Notification No. 15/2021 – Central Tax | Date: 18.05.2021Subject: Summary:Time limits for filing applications for revocation of cancellation of registration are made extendable by competent authorities. Provisions are inserted to allow withdrawal of refund applications and re-credit of amounts to electronic ledgers. Rules relating to withholding and release of refunds and e-way bill restrictions are amended.Effective Date:18 May 2021
Notification No. 15/2021 – Central Tax | Date: 18.05.2021Subject: Summary:Time limits for filing applications for revocation of cancellation of registration are made extendable by competent authorities. Provisions are inserted to allow withdrawal of refund applications and re-credit of amounts to electronic ledgers. Rules relating to withholding and release of refunds and e-way bill restrictions are amended.Effective Date:18 May 2021
Concessional interest rates are notified for delayed filing of returns for March and April 2021. Different slabs are prescribed based on aggregate turnover and category of taxpayers. The relief applies for specified number of days from the due date.Effective Date:18 April 2021 (deemed)Previous Notification:Notification No. 13/2017 – Central Tax dated 28.06.2017
Concessional interest rates are notified for delayed filing of returns for March and April 2021. Different slabs are prescribed based on aggregate turnover and category of taxpayers. The relief applies for specified number of days from the due date.Effective Date:18 April 2021 (deemed)Previous Notification:Notification No. 13/2017 – Central Tax dated 28.06.2017
Late fee payable under section 47 is waived for delay in furnishing FORM GSTR-3B. The waiver applies for March 2021, April 2021, and the quarter ending March 2021. Eligible taxpayers are classified based on turnover and return type.Effective Date:20 April 2021 (deemed)Previous Notification:Notification No. 76/2018 – Central Tax dated 31.12.2018
Late fee payable under section 47 is waived for delay in furnishing FORM GSTR-3B. The waiver applies for March 2021, April 2021, and the quarter ending March 2021. Eligible taxpayers are classified based on turnover and return type.Effective Date:20 April 2021 (deemed)Previous Notification:Notification No. 76/2018 – Central Tax dated 31.12.2018
