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
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
This notification amends Notification No. 06/2017–Integrated Tax to reduce the rate of interest payable on delayed payment of tax for returns relating to March 2021 and April 2021. Differential interest rates are prescribed based on turnover and type of return, including nil interest for an initial period for small taxpayers. The relief applies to monthly as well as quarterly filers under section 39 of the CGST Act. The amendment is deemed effective from 18 April 2021.Issued for earlier notification?Yes — amends Notification No. 06/2017–Integrated Tax dated 28.06.2017.
This notification amends Notification No. 06/2017–Integrated Tax to reduce the rate of interest payable on delayed payment of tax for returns relating to March 2021 and April 2021. Differential interest rates are prescribed based on turnover and type of return, including nil interest for an initial period for small taxpayers. The relief applies to monthly as well as quarterly filers under section 39 of the CGST Act. The amendment is deemed effective from 18 April 2021.Issued for earlier notification?Yes — amends Notification No. 06/2017–Integrated Tax dated 28.06.2017.
This notification extends various time limits falling between 15 April 2021 and 30 May 2021 to 31 May 2021. It covers filings, replies, appeals and procedural actions, with exclusions for core return and payment provisions. It provides pandemic-related statutory relief.Amendment:Yes it has been amended through notification 24/2021
This notification extends various time limits falling between 15 April 2021 and 30 May 2021 to 31 May 2021. It covers filings, replies, appeals and procedural actions, with exclusions for core return and payment provisions. It provides pandemic-related statutory relief.Amendment:Yes it has been amended through notification 24/2021
This notification allows cumulative application of Rule 36(4) for April and May 2021, permitting adjustment of ITC in GSTR-3B for May 2021. It also allows use of IFF for April 2021 by quarterly filers. The amendments ease return filing during the pandemic.Amendment:This notification amends notification No. 3/2017
This notification allows cumulative application of Rule 36(4) for April and May 2021, permitting adjustment of ITC in GSTR-3B for May 2021. It also allows use of IFF for April 2021 by quarterly filers. The amendments ease return filing during the pandemic.Amendment:This notification amends notification No. 3/2017
This notification extends the due date for furnishing FORM GSTR-1 for April 2021 to the 26th day of the succeeding month for registered persons required to file monthly returns under Section 39(1). The extension provides relief due to COVID-19 disruptions.Amendment:This notification amends notification No. 83/2020
This notification extends the due date for furnishing FORM GSTR-1 for April 2021 to the 26th day of the succeeding month for registered persons required to file monthly returns under Section 39(1). The extension provides relief due to COVID-19 disruptions.Amendment:This notification amends notification No. 83/2020
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
