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 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 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
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 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 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 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 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 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 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
