Vide Notification No. 26/2021 – Central Tax, the Central Board of Indirect Taxes and Customs has extended the due date for furnishing of FORM ITC-04 for QE March 2021 to 30th June 2021.
Vide Notification No. 25/2021 – Central Tax, the Central Board of Indirect Taxes and Customs has extended the due date for filing FORM GSTR-4 for the FY 2020-21 to 31st July 2021.
Vide Notification No. 24/2021 – Central Tax, the Central Board of Indirect Taxes and Customs has extended all the due date compliances that fall during the period from 15th April 2021 to 29th June 2021, till 30th June 2021.
Vide Notification No. 23/2021 – Central Tax, the Central Board of Indirect Taxes and Customs has excluded government departments and local authorities from the requirement of issuance of e-invoice.
Vide Notification No. 22/2021 – Central Tax, CBIC has waived the late fee for delay in furnishing of return in FORM GSTR-7 for the month of June 2021 onwards for an amount that is in excess of one thousand rupees.
Vide Notification No. 17/2021 – Central Tax, CBIC has extended the due date for furnishing details of outward supplies in Form GSTR-1 for the month of May 2021 from 11th June 2021 to 26th June 2021.
CBIC has appointed 1st June 2021 as the date on which Section 112 of the Finance Act 2021 shall come into force. This section seeks to amend Section 50 of the Central Goods and Services Tax Act, 2017 which relates to Interest on Delayed Payment of GST.
In pursuance of the decision of the GST Council at its 43rd meeting on 28 May 2021, a Group of Ministers has been constituted to examine the issue of GST concessions/ exemption to COVID relief material. GoM will be submitting its report by June 08, 2021.
The GST Council has made recommendations relating to changes in GST rates on the supply of goods and services and changes related to GST law and procedure in the 43rd GST Council Meeting.
The Central Board of Indirect Taxes and Customs has released the Central Goods and Services Tax (Fourth Amendment) Rules, 2021, under which, new changes have been notified for Refund under GST.
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