This notification provides reduced interest rates for delayed tax payment in GSTR-3B for March, April and May 2021, based on turnover slabs. Interest is waived or reduced for specified initial days, followed by concessional rates. It offers significant financial relief during COVID-19.Amendment:This notification amends notification No. 13/2017
This notification provides reduced interest rates for delayed tax payment in GSTR-3B for March, April and May 2021, based on turnover slabs. Interest is waived or reduced for specified initial days, followed by concessional rates. It offers significant financial relief during COVID-19.Amendment:This notification amends notification No. 13/2017
This notification extends the due date for filing FORM GSTR-1 for May 2021 by 15 days for registered persons filing monthly returns. It amends Notification No. 83/2020-CT and provides COVID-related compliance relief.Amendment:This notification amends notification No. 83/2020
This notification extends the due date for filing FORM GSTR-1 for May 2021 by 15 days for registered persons filing monthly returns. It amends Notification No. 83/2020-CT and provides COVID-related compliance relief.Amendment:This notification amends notification No. 83/2020
This notification appoints 1 June 2021 as the date on which Section 112 of the Finance Act, 2021 comes into force. The section amends Section 50 of the CGST Act, relating to interest on delayed payment of tax.
This notification appoints 1 June 2021 as the date on which Section 112 of the Finance Act, 2021 comes into force. The section amends Section 50 of the CGST Act, relating to interest on delayed payment of tax.
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
This notification amends CGST Rules to allow extension of time for revocation of cancellation of registration, introduces FORM GST RFD-01W for withdrawal of refund claims, and revises refund withholding and release procedures. It also rationalises e-way bill blocking provisions.Amendment:This notification amends notification No. 3/2017
This notification amends CGST Rules to allow extension of time for revocation of cancellation of registration, introduces FORM GST RFD-01W for withdrawal of refund claims, and revises refund withholding and release procedures. It also rationalises e-way bill blocking provisions.Amendment:This notification amends notification No. 3/2017
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
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
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 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 FORM GSTR-4 for the financial year ending 31 March 2021 is extended. Composition taxpayers are permitted to file the return up to 31 May 2021. The extension substitutes the earlier prescribed timeline.Effective Date:30 April 2021 (deemed)Previous Notification:Notification No. 21/2019 – Central Tax dated 23.04.2019
The due date for furnishing FORM GSTR-4 for the financial year ending 31 March 2021 is extended. Composition taxpayers are permitted to file the return up to 31 May 2021. The extension substitutes the earlier prescribed timeline.Effective Date:30 April 2021 (deemed)Previous Notification:Notification No. 21/2019 – Central Tax dated 23.04.2019
