Notifications

Amends notification no. 14/2021-Central Tax in order to extend due date of compliances which fall during the period from "15.04.2021 to 29.06.2021" till 30.06.2021

Amends Notification no. 13/2020-Central Tax to exclude government departments and local authorities from the requirement of issuance of e-invoice

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