This notification further amends Notification No. 06/2017–Integrated Tax to extend the concessional and nil interest relief to the tax period of May 2021, in addition to March and April 2021. It also substitutes certain phrases to clarify applicability of interest to persons liable to pay tax but failing to do so. Revised slabs of interest based on turnover and month/quarter are prescribed. The notification is deemed to have come into force from 18 May 2021.Issued for earlier notification?Yes — amends Notification No. 06/2017–Integrated Tax dated 28.06.2017.
This notification further amends Notification No. 06/2017–Integrated Tax to extend the concessional and nil interest relief to the tax period of May 2021, in addition to March and April 2021. It also substitutes certain phrases to clarify applicability of interest to persons liable to pay tax but failing to do so. Revised slabs of interest based on turnover and month/quarter are prescribed. The notification is deemed to have come into force from 18 May 2021.Issued for earlier notification?Yes — amends Notification No. 06/2017–Integrated Tax dated 28.06.2017.
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 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
This notification amends Notification No. 13/2020-CT to exclude government departments and local authorities from the requirement of issuing e-invoices under Rule 48(4). The amendment clarifies that such entities are outside the scope of mandatory e-invoicing. It ensures administrative ease for government bodies.Amendment:This notification amends notification No. 13/2020
This notification amends Notification No. 13/2020-CT to exclude government departments and local authorities from the requirement of issuing e-invoices under Rule 48(4). The amendment clarifies that such entities are outside the scope of mandatory e-invoicing. It ensures administrative ease for government bodies.Amendment:This notification amends notification No. 13/2020
This notification waives late fee payable under Section 47 for delayed filing of FORM GSTR-7 in excess of ₹25 per day, subject to a maximum of ₹1,000. The relief applies from June 2021 onwards. It provides procedural relief to persons required to deduct tax at source under GST.
This notification waives late fee payable under Section 47 for delayed filing of FORM GSTR-7 in excess of ₹25 per day, subject to a maximum of ₹1,000. The relief applies from June 2021 onwards. It provides procedural relief to persons required to deduct tax at source under GST.
This notification rationalises late fee payable under Section 47 for delayed filing of FORM GSTR-4 from FY 2021-22 onwards. Late fee in excess of ₹250 is waived where tax payable is NIL, and capped at ₹1,000 in other cases. The measure reduces compliance burden on composition taxpayers.Amendment:This notification amends notification No. 73/2017
This notification rationalises late fee payable under Section 47 for delayed filing of FORM GSTR-4 from FY 2021-22 onwards. Late fee in excess of ₹250 is waived where tax payable is NIL, and capped at ₹1,000 in other cases. The measure reduces compliance burden on composition taxpayers.Amendment:This notification amends notification No. 73/2017
This notification caps late fee payable for delayed filing of FORM GSTR-1 from June 2021 onwards. Maximum late fee is prescribed based on turnover slabs and NIL outward supplies. The amendment reduces compliance burden and aligns GSTR-1 late fees with GSTR-3B.Amendment:This notification amends notification No. 4/2018
This notification caps late fee payable for delayed filing of FORM GSTR-1 from June 2021 onwards. Maximum late fee is prescribed based on turnover slabs and NIL outward supplies. The amendment reduces compliance burden and aligns GSTR-1 late fees with GSTR-3B.Amendment:This notification amends notification No. 4/2018
This notification waives late fee for delayed filing of GSTR-3B for July 2017 to April 2021 beyond prescribed caps, subject to conditions. It also rationalises late fee for June 2021 onwards based on turnover slabs and NIL returns. The relief is part of the COVID amnesty measures.Amendment:This notification amends notification No. 76/2018
This notification waives late fee for delayed filing of GSTR-3B for July 2017 to April 2021 beyond prescribed caps, subject to conditions. It also rationalises late fee for June 2021 onwards based on turnover slabs and NIL returns. The relief is part of the COVID amnesty measures.Amendment:This notification amends notification No. 76/2018
