CGST Tax Notification

Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March 2020

Seeks to make amendments (Fifth Amendment, 2021) to the CGST Rules, 2017.

Seeks to extend the due date for furnishing of FORM ITC-04 for QE March, 2021 to 30.06.2021.

Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.07.2021.

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.

Seeks to amend Notification no. 13/2020-Central Tax to exclude government departments and local authorities from the requirement of issuance of e-invoice.

Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7.

Seeks to rationalize late fee for delay in filing of return in FORM GSTR-4.

Seeks to rationalize late fee for delay in furnishing of the statement of outward supplies in FORM GSTR-1.

Seeks 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.