Fifth Amendment, 2021 to the CGST Rules, 2017
New Delhi, the 1st June, 2021 G.S.R…(E).- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government,…
Extended due date for furnishing of FORM ITC-04 for QE March, 2021 to 30.06.2021.
New Delhi, the 1st June, 2021 G.S.R….. (E).- In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and…
Extended due date for filing FORM GSTR-4 for financial year 2020-21 to 31.07.2021.
New Delhi, the 1st June, 2021 G.S.R…..(E).— In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government,…
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.
New Delhi, the 1st June, 2021 G.S.R…..(E).– In exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in…
To exclude government departments and local authorities from the requirement of issuance of e-invoice
New Delhi, the 1st June, 2021 G.S.R…..(E).– In exercise of the powers conferred by sub-rule (4) of rule 48 of the Central Goods and Services Tax Rules, 2017, the Government,…
To rationalize late fee for delay in filing of return in FORM GSTR-7.
New Delhi, the 1st June, 2021 G.S.R…..(E).— In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in…
To rationalize late fee for delay in filing of return in FORM GSTR-4.
New Delhi, the 1st June, 2021 G.S.R…..(E).— In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in…
To rationalize late fee for delay in furnishing of the statement of outward supplies in FORM GSTR-1.
New Delhi, the 1st June, 2021 G.S.R…..(E).— In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in…
To rationalize late fee for delay in filing of return in FORM GSTR-3B ; and to provide conditional waiver of late fee for delay in filing FORM GSTR-3B from July, 2017 to April, 2021; and to provide waiver of late fees for late filing of return in FORM GSTR-3B for specified taxpayers and specified tax periods
New Delhi, the 1st June, 2021 G.S.R…..(E).— In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in…
Extended due date for FORM GSTR-1 for May, 2021
New Delhi, the 1st June, 2021 G.S.R…..(E).- In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Central…