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 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 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.
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
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
The due date for furnishing FORM GSTR-4 for the financial year ending 31 March 2021 is extended. Composition taxpayers are permitted to file the return up to 31 May 2021. The extension substitutes the earlier prescribed timeline.Effective Date:30 April 2021 (deemed)Previous Notification:Notification No. 21/2019 – Central Tax dated 23.04.2019
The due date for furnishing FORM GSTR-4 for the financial year ending 31 March 2021 is extended. Composition taxpayers are permitted to file the return up to 31 May 2021. The extension substitutes the earlier prescribed timeline.Effective Date:30 April 2021 (deemed)Previous Notification:Notification No. 21/2019 – Central Tax dated 23.04.2019
The time limit for furnishing FORM GST ITC-04 for the period January to March 2021 is extended. Registered persons may file the form up to 31 May 2021. The extension applies to declarations relating to job work transactions.Effective Date:25 April 2021 (deemed)
The time limit for furnishing FORM GST ITC-04 for the period January to March 2021 is extended. Registered persons may file the form up to 31 May 2021. The extension applies to declarations relating to job work transactions.Effective Date:25 April 2021 (deemed)
The due date for furnishing details of outward supplies in FORM GSTR-1 for April 2021 is extended. Registered persons required to file monthly returns under section 39(1) are covered. The revised due date is the twenty-sixth day of the succeeding month.Effective Date:1 May 2021Previous Notification:Notification No. 83/2020 – Central Tax dated 10.11.2020
The due date for furnishing details of outward supplies in FORM GSTR-1 for April 2021 is extended. Registered persons required to file monthly returns under section 39(1) are covered. The revised due date is the twenty-sixth day of the succeeding month.Effective Date:1 May 2021Previous Notification:Notification No. 83/2020 – Central Tax dated 10.11.2020
The condition for availment of provisional input tax credit under rule 36(4) is allowed to be applied cumulatively for April and May 2021. Adjustment is permitted while filing FORM GSTR-3B for May 2021. Quarterly taxpayers are allowed to use the Invoice Furnishing Facility for April 2021 up to 28 May 2021.Effective Date:1 May 2021
The condition for availment of provisional input tax credit under rule 36(4) is allowed to be applied cumulatively for April and May 2021. Adjustment is permitted while filing FORM GSTR-3B for May 2021. Quarterly taxpayers are allowed to use the Invoice Furnishing Facility for April 2021 up to 28 May 2021.Effective Date:1 May 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
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
