The Central Board of Indirect Taxes and Customs has released the Central Goods and Services Tax (Fifth Amendment) Rules, 2021 under which, amendments have been made under Rule 26(1) and 36(4) of the CGST Rules 2017.
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.
ICMAI, at its 331st Meeting held on 30th and 31st May 2021, has given six relaxations to its members, keeping in view the drastic impact of the second wave of the COVID-19 pandemic. Know the same in this news piece.
Keeping in view the persisting situations in the country due to COVID 19 and various practical difficulties being faced by the members, the Institute has decided to extend the ICSI UDIN Amnesty Scheme, 2021 till June 15, 2021.
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