GST amendments and relaxations released by the CBIC through various notifications

Important GST notifications:

Notification No. 17/2021-Central Tax dated 01.06.2021

-Extension of due date for FORM GSTR-1 for May, 2021 by 15 days.

Notification No.18/2021-Central Tax dated 01.06.2021

-Provide relief of reduced rate of interest for payment of Monthly/Quarterly tax for specified taxpayers and for specified tax periods.

Notification No.19/2021-Central Tax dated 01.06.2021

-Rationalisation of 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.

Notification No. 20/2021-Central Tax dated 01.06.2021

-Capping of late fee for delayed filing of GSTR-1 based on turnover.

Notification No. 21/2021-Central Tax dated 01.06.2021

-Capping of late fee payable for delay in furnishing of FORM GSTR-4 by composition taxpayers.

Notification No. -25/2021-Central Tax dated 01.06.2021

-Extension of due date for filing FORM GSTR-4 for financial year 2020-21 to 31.07.2021.

Notification No. 27/2021-Central Tax dated 01.06.2021

-To provide facility of filing GSTR-3B and GSTR-1/ IFF by companies, using EVC instead of DSC for period upto 31st August 2021.

-Cumulative application of Rule 36(4) in the return for the period June, 2021.

Notifications page: https://www.cbic.gov.in/htdocs-cbec/gst/central-tax-notfns-2017