Notifications

Brings into effect provisions of section 112 of the Finance Act 2021 - Interest payable on net liability

Provides relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021

Makes Fourth amendment (2021) to CGST Rules, 2017.

Relaxation of levy of interest for non-payment/short payment or delay in the payment of tax dues for the months of April and May 2021.

Relaxation of levy of interest for non-payment/short payment or delay in the payment of tax dues for the months of April and May 2021.

Extension of time limits for completion/compliance of any action, by any authority under the CGST Act in view of the spread of COVID-19

Central Goods and Services Tax (Third Amendment) Rules, 2021

Extends due date for GSTR-1 for the month April, 2021 to 26th May, 2021

Extends deadline for ITC-04 to 31st May, 2021 for Jan-Mar, 2021 quarter

Extends the due date for GSTR-4 till 31st May 2021