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ARTICLE · 03 JUNE 2021

Indirect Tax Bulletin | April 2021

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Returns under section 39 of CGST Act in Form GSTR-3B and details of outward supplies under section 37 of the Act in Form GSTR-1 can be furnished using electronic verification code (EVC).

IndiaTax
Dinesh Agrawal
Dinesh Agrawal
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01. GOODS AND SERVICES TAX

NOTIFICATIONS AND CIRCULARS

Facility of filing GSTR-3B and GSTR-1 using EVC has been provided for companies

Returns under section 39 of CGST Act in Form GSTR-3B and details of outward supplies under section 37 of the Act in Form GSTR-1 can be furnished using electronic verification code (EVC). Rule 26(1) of the CGST Rules has been suitably amended.

[Notification No. 07/2021-CT dated 27 April 2021]

Lower rate of interest and waiver of late fee for the months of March 2021 and April 2021

Government has provided partial relief on interest on delayed payment of tax and late filing fee for the months of March 2021 and April 2021 in the following manner:

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