22/2021 – Central Tax
Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7. Click to download
Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7. Click to download
Seeks to amend Notification no. 13/2020-Central Tax to exclude government departments and local authorities from the requirement of issuance of e-invoice. Click to download
Seeks to amend 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. Click to download
Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.07.2021. Click to download
Seeks to extend the due date for furnishing of FORM ITC-04 for QE March, 2021 to 30.06.2021. Click to download
Seeks to make amendments (Fifth Amendment, 2021) to the CGST Rules, 2017. Click to download
Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021. Click to download
Seeks to make fourth amendment (2021) to CGST Rules, 2017. Click to download
Seeks to provide relief by lowering of interest rate for the month of March and April, 2021 Click to download
Seeks to amend notification no. 76/2018-Central Tax in order to provide waiver of late fees for specified taxpayers and specified tax periods Click to download