| Sr No | Notification No and notification details | Our analysis and comments |
| 1 | 14/2021 CGST (i) where, any time limit for completion or compliance of any action, by any authority or by any person, has been specified in, or prescribed or notified under the said Act, which falls during the period from the 15th day of April, 2021 to the 30th day of May, 2021, and where completion or compliance of such action has not been made within such time, then, the time limit for completion or compliance of such action, shall be extended upto the 31st day of May, 2021, including for the purposes of. (a) completion of any proceeding or passing of any order or issuance of any notice, intimation, notification, sanction or approval or such other action, by whatever name called, by any authority, commission or tribunal, by whatever name called, under the provisions of the Acts stated above; b) filing of any appeal, reply or application or furnishing of any report, document, return, statement or such other record, by whatever name called, under the provisions of the Acts stated above; but, such extension of time shall not be applicable for the compliances of the following provisions of the said Act, namely: – (a) Chapter IV; (b) sub-section (3) of section 10, sections 25, 27, 31, 37, 47, 50, 69, 90, 122, 129; (c) section 39, except sub-section (3), (4) and (5); (d) section 68, in so far as e-way bill is concerned; and (e) rules made under the provisions specified at clause (a) to (d) above : Provided that where, any time limit for completion of any action, by any authority or by any person, specified in, or prescribed or notified under rule 9 of the Central Goods and Services Tax Rules, 2017, falls during the period from the 1st day of May, 2021 to the 31st day of May, 2021, and where completion of such action has not been made within such time, then, the time limit for completion of such action, shall be extended upto the 15th day of June, 2021; (ii) in cases where a notice has been issued for rejection of refund claim, in full or in part and where the time limit for issuance of order in terms of the provisions of sub-section (5), read with sub-section (7) of section 54 of the said Act falls during the period from the 15th day of April, 2021 to the 30th day of May, 2021, in such cases the time limit for issuance of the said order shall be extended to fifteen days after the receipt of reply to the notice from the registered person or the 31st day of May, 2021, whichever is later. 2. This notification shall come into force with effect from the 15th day of April, 2021 | Any statutory compliance which falls due between 15th April 2021 to 30th day of May 2021, the due date for completion of compliance stands extended upto 31st May 2021. Any order which is required to be passed by the departmental authorities (adjudication/audit etc), and which falls due in the period 15th April 2021 to 30th April 2021, stands extended to 31st May 2021. Also appeals filed before the appellate authorities or Tribunal are envisaged under the above relaxation. The said extension however will not be applicable in case of a. Time of supply being due between the above period for any transaction of supply of goods or services. b. If a person under Composition levy, crosses the turnover limit during this period, he shall be liable to get registered as a regular taxable person. c. Registration provisions under GST . d. Time limit for issuance of Tax Invoice. e. Filing of returns, Levy of interest, applicability of late fees(relaxations covered under separate notification. f. Powers to arrest, Liability to pay taxes by persons responsible in case of firms/companies. g. Imposition of any penalty. h. Detention or seizure in case of E-way bill default. Any completion of verification in case of new registration falling due between (1-31May 2021), shall stand extended to 15th June 2021. Refunds rejection order which could be issued between (15th April 2021- 30th May 2021), can be issued within 15 days after reply from notice or 31st May 2021, whicvhever is later. |
| 2 | 13/2021 Short title and commencement. -(1) These rules may be called the Central Goods and Services Tax (Third Amendment) Rules, 2021. (2) These rules shall come into force on the date of their publication in the Official Gazette. 2. In the Central Goods and Services Tax Rules, 2017,—- (i) in sub-rule (4) of rule 36, after the first proviso, the following proviso shall be inserted, namely.“Provided further that such condition shall apply cumulatively for the period April and May, 2021 and the return in FORM GSTR-3B for the tax period May, 2021 shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above.”; (ii) in sub-rule (2) of rule 59, the following proviso shall be inserted, namely:- “Provided that a registered person may furnish such details, for the month of April, 2021, using IFF from the 1st day of May, 2021 till the 28th day of May, 2021.” 12/2021 “Provided further that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the registered persons required to furnish return under sub-section (1) of section 39 of the said Act, for the tax period April, 2021, shall be extended till the twenty-sixth day of the month succeeding the said tax period.” 11/2021 In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and sub-rule (3) of rule 45 of the Central Goods and Services Tax Rules, 2017, the Commissioner, with the approval of the Board, hereby extends the time period up to the 31st day of May, 2021, for furnishing the declaration in FORM GST ITC-04, in respect of goods dispatched to a job worker or received from a job worker, during the period from 1st January, 2021 to 31st March, 2021. This notification shall be deemed to have come into force with effect from the 25th day of April, 2021. | Matching of Input tax credit as required under Rule 36(4), with respect of Input tax credit as per GSTR- 2B shall be seen cumulatively for the tax period April 2021 and May 2021. Also the impact shall be finally considered along with GSTR-3B of the month May 2021. (The only concern here is, whether the ad-hoc ITC of 5% would be allowed now, since the amendment to section 16(2) is now effective, ie ITC cannot exceed amount appearing in GSTR-2B for purchases made from registered B2B supplier) Time limit to file IFF for the month of April 2021, will be extended to 28th May 2021. Ordinarily the last date would have been 13th May 2021. Time limit to file GSTR-1 for the month of April 2021 stands extended to 26th May 2021. Ordinarily this would have been 11th May 2021. Time limit to furnish the quarterly report/return in form ITC-04, furnishing details of goods sent or received from Job-worker for the period January 2021-March 2021, stands extended to 31st May 2021. |
| 3 | 10/2021 In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 21/2019- Central Tax, dated the 23rd April, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 322(E), dated the 23rd April, 2019, namely:In the said notification, in the third paragraph, after the first proviso, the following proviso shall be inserted, namely: – “Provided further that the said persons shall furnish the return in FORM GSTR-4 of the Central Goods and Services Tax Rules, 2017, for the financial year ending 31st March, 2021, up to the 31st day of May, 2021.”. 2. This notification shall be deemed to have come into force with effect from the 30th day of April, 2021. 9/2021 Provided also that the amount of late fee payable under section 47 shall stand waived for the period as specified in column (4) of the Table given below, for the tax period as specified in the corresponding entry in column (3) of the said Table, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who fail to furnish the returns in FORM GSTR-3B by the due date | The return filing for Composition tax payer which is to be undertaken once in a year, for FY 2020- F2021, stands extended to 31st May 2021. The late fees for delayed filing GSTR-3B stands waived, for the month of March 2021 and April 2021 and for quarter (Jan-March 2021), in case of composition taxpayers,. For taxpayer having aggregate turnover below Rs 5 crore in preceding financial year, If the returns are filed within 30 days of respective due dates. For taxpayer having aggregate turnover above Rs 5 crore in preceding financial year, If the returns are filed within 15 days of respective due dates For taxpayer having aggregate turnover below Rs 5 crore in preceding financial year, and where they are filing quarterly returns, If the returns are filed within 30 days of due date of returns for the quarter January 2021-March 2021 |
| 4 | In exercise of the powers conferred by sub-section (1) of section 50 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 148 of the said Act, the Government, on the recommendations of the Council, hereby makes the following further amendments in notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 13/2017 – Central Tax, dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 661(E), dated the 28th June, 2017, namely | The interest for delayed filing GSTR-3B stands applicable as under, for the month of March 2021 and April 2021 and for quarter (Jan-March 2021), in case of Composition taxpayers,. For taxpayer having aggregate turnover above Rs 5 crore in preceding financial year, Interest will be levied @9% pa if delay is upto 15 days from due date of respective months and for delay beyond 15 days, interest will be levied @18% for the period over 15th day and upto the date of tax payment. For taxpayer having aggregate turnover below Rs 5 crore in preceding financial year, Interest will be NIL if delay is upto 15 days from due date of respective months, delay over 15 days upto 30 days, interest @9% will be levied and for delay beyond 30 days, interest will be levied @18% upto from 31st day upto date of payment. This will also apply for tax payments due for the above months in case of QRMP taxpayers. For taxpayer paying tax under composition levy filing return for the quarter January 2021-March 2021, Interest will be NIL if delay is upto 15 days from due date for the quarter (20th April 2021), delay over 15 days upto 30 days, interest @9% will be levied and for delay beyond 30 days, interest will be levied @18% upto from 31st day upto date of payment. |
