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
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
