No. 34/2021 - Dated: 29-8-2021 - CGST
Seeks to extend timelines for filing of application for revocation of cancellation of registration to 30.09.2021, where due date for filing such application falls between 01.03.2020 to 31.08.2021, in cases where registration has been canceled under clause (b) or clause (c) of section 29(2) of the CGST Act.
No. 31/2021 - Dated: 30-7-2021 - CGST
Seeks to exempt taxpayers having AATO upto ₹ 2 crores from the requirement of furnishing annual return for FY 2020-21.
No. 24/2021 - Dated: 1-6-2021 - CGST
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
No. 23/2021 - Dated: 1-6-2021 - CGST
Seeks to amend Notification no. 13/2020-Central Tax to exclude government departments and local authorities from the requirement of issuance of e-invoice.
No. 19/2021 - Dated: 1-6-2021 - CGST
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.
No. 18/2021 - Dated: 1-6-2021 - CGST
Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021.