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.
No. 16/2021 - Dated: 1-6-2021 - CGST
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.
No. 2/2021 - Dated: 1-6-2021 - IGST
Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021.
No. 2/2021 - Dated: 1-6-2021 - UTGST
Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021.