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.
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
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
