Seeks to provide relief by lowering of interest rate for the month of March and April, 2021.
Seeks to amend notification no. 76/2018-Central Tax in order to provide waiver of late fees for specified taxpayers and specified tax periods.
Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.05.2021.
Seeks to extend the due date for furnishing of FORM ITC-04 for the period Jan-March, 2021 till 31st May, 2021.
Seeks to extend the due date of furnishing FORM GSTR-1 for April, 2021.
Seeks to make third amendment (2021) to CGST Rules.
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.