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Amendment Tree

Notification No. 20/2021 - Central Tax

❱ Seeks to reduce maximum late fee for late filing of GSTR-1 from June 2021 onwards (or quarter ending June 2021 onwards) for small taxpayers or taxpayers having Nil Returns.

AA |

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION NO. 20/2021 – Central Tax New Delhi, the 1st June, 2021 G.S.R. 364(E).- In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), th.......