This document outlines the relaxations provided for Goods and Services Tax (GST) compliances during March, April, and May of 2021. It details waivers on late fees and reduced interest rates on delayed payments for various taxpayer categories, including turnover-based classifications and composition dealers. The PDF also covers extensions for filing specific returns like GSTR-1 and ITC-04, and clarifies rules regarding Input Tax Credit (ITC) calculations. This information is crucial for businesses and tax professionals to understand their updated obligations and deadlines.
The File deals with Notifications Issued under CGST for Relaxation compliance's amid 2nd Covid Wave for the Month of March 2021 , April 2021 & May 2021. #pdf