Click here to Download PDF Summary : Summary of Notifications Dated 01-06-2021
| Sr. No. | Notification No. | Notification Says (with Analysis) |
Analysis in Hindi |
| 1 | Notification No. 16/2021 – Central Tax | Sec-112 of CGST Act shall come into force from 1st June 2021.
Sec. 112 (i.e. Amendment of Sec-50) says that, Interest for Late filing of GSTR-3B shall be paid on that portion only that is paid by debiting Electronic Cash Ledger and it is effective from 1st July 2017. |
GST का Sec-112 : 1 जून 2021 से लागू होगा I
Sec-112 में ये बोला गया है की Due Date के बाद Return File करने पर जो Interest लगता है वो केवल Net Cash Liability पर लगेगा और यह नियम 1 जुलाई 2017 से ही मान्य होगा |
| 2 | Notification No. 17/2021 – Central Tax | Due Date for GSTR-1 of May-21 extended for 15 days. Last Date : 26-06-2021 |
May-21 के Due Date को 15 दिन के लिये बढ़ा दिया गया हैI Last Date : 26-06-2021 |
| 3 | Notification No. 18/2021 – Central Tax | Relaxation in Interest for March, April & May-21. (Click here to Download Summary) |
मार्च, अप्रैल और मई 2021 के Interest में छूट के बारे में (Click here to Download Summary) |
| 4 | Notification No. 19/2021 – Central Tax | Relaxation in Late-Fee for March, April & May-21. (Click here to Download Summary) AND Maximum Late-fee from June-2021 for GSTR-3B. Rationalisation in late fee from June 2021 |
मार्च, अप्रैल और मई 2021 के Late-Fee में छूट के बारे में (Click here to Download Summary) तथा जून 2021 से GSTR-3B पर लगने वाले Maximum Late-fee के बारे में Rationalisation in late fee from June 2021 |
| 5 | Notification No. 20/2021 – Central Tax | Maximum Late-fee from June-2021 for GSTR-1. | जून 2021 से GSTR-1 पर लगने वाले Maximum Late-fee के बारे में |
| 6 | Notification No. 21/2021 – Central Tax | Maximum Late-fee for GSTR-4 from FY 2021-22 :
For Nil : Rs. 500 |
FY 2021-22 से GSTR-4 पर लगने वाले Maximum Late-fee के बारे में :
“Nil” Return के लिये : रु 500 |
| 7 | Notification No. 22/2021 – Central Tax | Per day Late fee & Maximum Late-fee for GSTR-7 from June-21 & onwards :
For Nil Return : Per Day -Rs. 50 & Maximum Per Return- Rs. 500 |
जून 2021 से GSTR-7 पर लगने वाले Per Day और Maximum Late-fee के बारे में :
“Nil” Return के लिये : रु 50 प्रतिदिन, Maximum रु 500 |
| 8 | Notification No. 23/2021 – Central Tax | Govt. Department & Local Authority exempted from Generating E-Invoice. | Govt. Department और Local Authority को E-Invoice बनाने से Exempt कर दिया गया हैI |
| 9 | Notification No. 24/2021 – Central Tax | Dates of Compliance/Notice falling between 15-04-21 to 29-06-21 extended to 30-06-21.
Dates of Compliance/Notice under Rule 9 falling between 01-05-21 to 30-06-21 extended to 15-07-21. |
Compliance या Notice का Date जो 15-04-21 से 29-06-21 के बीच पड़ रहा है, उसका Last Date होगा : 30-06-2021
Rule-9 के अंतर्गत Compliance या Notice का Date जो 01-05-21 से 30-06-21 के बीच पड़ रहा है, उसका Last Date होगा : 15-07-2021 |
| 10 | Notification No. 25/2021 – Central Tax | Due Date for filing of GSTR-4 for FY 2020-21 extended to 31-07-2021. | FY 2020-21 के GSTR-4 का Last Date अब 31-07-2021 हैI |
| 11 | Notification No. 26/2021 – Central Tax | Due Date for filing of ITC-04 by Job workers for Jan-21 to Mar-21 extended to 30-06-2021. | जनवरी-21 से मार्च-21 के ITC-04 का Last Date अब 30-06-2021 हैI |
| 12 | Notification No. 27/2021 – Central Tax | 2(i) Companies are allowed to verify their GST returns through OTP from 31-05-21 to 31-08-21. (ii) Rule 36(4) will be cumulatively applicable for April-21, May-21 & June-21 in 3B of June-2021. (iii) Due Date for Filing IFF for May-21 extended to 28-06-2021. |
2(i) Companies भी 31-05-21 से 31-08-21 तक अपना GST Return “EVC” से Verify कर सकते हैi (ii) Rule 36(4) : अप्रैल-21, मई-21 और जून-21 के लिये Rule-36(4) की Applicability – Cumulatively देखना है जून-2021 मेंi |
Click here to Download Notification No. 16/2021 : notfctn-16-central-tax-english-2021
Click here to Download Notification No. 17/2021 : notfctn-17-central-tax-english-2021
Click here to Download Notification No. 18/2021 : notfctn-18-central-tax-english-2021
Click here to Download Notification No. 19/2021 : notfctn-19-central-tax-english-2021
Click here to Download Notification No. 20/2021 : notfctn-20-central-tax-english-2021
Click here to Download Notification No. 21/2021 : notfctn-21-central-tax-english-2021
Click here to Download Notification No. 22/2021 : notfctn-22-central-tax-english-2021
Click here to Download Notification No. 23/2021 : notfctn-23-central-tax-english-2021
Click here to Download Notification No. 24/2021 : notfctn-24-central-tax-english-2021
Click here to Download Notification No. 25/2021 : notfctn-25-central-tax-english-2021
Click here to Download Notification No. 26/2021 : notfctn-26-central-tax-english-2021
Click here to Download Notification No. 27/2021 : notfctn-27-central-tax-english-2021
