Notifications

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

Waiver of late fee payable for delayed filing of GSTR-3B

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.

Businesses can verify monthly GST returns through EVC till May 31

Waives penalty payable for non-compliance of the provisions of Notification No.14/2020 – Central Tax, dated the 21st March, 2020