Circular No. ES/397/2020-21 5th January, 2021
URGENT & IMPORTANT
To: Members of the Council
Sub: CBIC issues notifications related to Central Tax under GST
We would like to inform you that the Central Board of Indirect Taxes and Customs (CBIC) has issued notifications relating to Central Tax under GST.
The details are given here-below:
Makes amendment (2021) to CGST Rules, 2017
Extends the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2019-20 till 28.02.2021
Makes the Fourteenth amendment (2020) to the CGST Rules.2017
Waives late fee for FORM GSTR-4 filing in UT of Ladakh for Financial year 2019-20
Brings into force Sections 119,120,121,122,123,124,126,
Members may make a note of the above.