Central Tax

Subject Description Download Publish Date
19_2021-Central Tax dated 01.06.2021 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. 01/06/2021
18_2021-Central Tax dated 01.06.2021 Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021to May, 2021. 01/06/2021
17_2021-Central Tax dated 01.06.2021 Seeks to extend the due date for FORM GSTR-1 for May, 2021 by 15 days. 01/06/2021
16_2021-Central Tax dated 01.06.2021 Seeks to appoint 01.06.2021 as the day from which the provisions of section 112 of Finance Act, 2021, relating to amendment of section 50 of the CGST Act, 2017 shall come into force. 01/06/2021
15_2021-Central Tax dated 18.05.2021 Seeks to make fourth amendment (2021) to CGST Rules, 2017. 18/05/2021
14_2021-Central Tax dated 01.05.2021 Seeks to extend specified compliances falling between 15.04.2021 to 30.05.2021 till 31.05.2021 in exercise of powers under section 168A of CGST Act. 01/05/2021
13_2021-Central Tax dated 01.05.2021 Seeks to make third amendment (2021) to CGST Rules. 01/05/2021
12_2021-Central Tax dated 01.05.2021 Seeks to extend the due date of furnishing FORM GSTR-1 for April, 2021 01/05/2021
11_2021-Central Tax dated 01.05.2021 Seeks to extend the due date for furnishing of FORM ITC-04 for the period Jan-March, 2021 till 31st May, 2021. 01/05/2021
10_2021-Central Tax dated 01.05.2021 Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.05.2021 01/05/2021