Notifications

Rationalizes late fee for delay in filing of return in FORM GSTR-7

Rationalizes late fee for delay in filing of return in FORM GSTR-4

Rationalizes late fee for delay in furnishing of the statement of outward supplies in FORM GSTR-1

Rationalizes late fee for delay in filing of return in FORM GSTR-3B

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

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

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.