Substitutes the due date for furnishing FORM GSTR-4 from 31 May 2021 to 31 July 2021.The extension applies to taxpayers covered under the composition scheme.The amendment is made to the existing notification governing GSTR-4 filing timelines.Previous Notification:Notification No. 21/2019 – Central Tax dated 23 April 2019, as amendedEffective Date:31 May 2021 (deemed)
Substitutes the due date for furnishing FORM GSTR-4 from 31 May 2021 to 31 July 2021.The extension applies to taxpayers covered under the composition scheme.The amendment is made to the existing notification governing GSTR-4 filing timelines.Previous Notification:Notification No. 21/2019 – Central Tax dated 23 April 2019, as amendedEffective Date:31 May 2021 (deemed)
Extends the due date for furnishing FORM ITC-04 from 31 May 2021 to 30 June 2021.The extension applies to job work-related disclosures under rule 45 of the CGST Rules.The amendment modifies the timeline prescribed in the earlier notification.Previous Notification:Notification No. 11/2021 – Central Tax dated 1 May 2021Effective Date:31 May 2021 (deemed)
Extends the due date for furnishing FORM ITC-04 from 31 May 2021 to 30 June 2021.The extension applies to job work-related disclosures under rule 45 of the CGST Rules.The amendment modifies the timeline prescribed in the earlier notification.Previous Notification:Notification No. 11/2021 – Central Tax dated 1 May 2021Effective Date:31 May 2021 (deemed)
Extends the time limit for Aadhaar authentication under rule 26 up to 31 August 2021.Provides cumulative application of input tax credit conditions for April to June 2021.Allows use of IFF for furnishing outward supply details for May 2021 within the specified period.Effective Date:Date of publication in the Official Gazette (with specific retrospective effect where stated)
Extends the time limit for Aadhaar authentication under rule 26 up to 31 August 2021.Provides cumulative application of input tax credit conditions for April to June 2021.Allows use of IFF for furnishing outward supply details for May 2021 within the specified period.Effective Date:Date of publication in the Official Gazette (with specific retrospective effect where stated)
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
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 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
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 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 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-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
