Loading...

⚠ ✕
❮ Top
☎ Help
☰
GST ▸
Central GST ▸
Integrated GST + ▸
UTGST / SGST ▸
GST Case Laws + ▸
Income Tax ▸
Income Tax ▸
Allied (Direct Tax) ▸
Income Tax Case Laws ▸
DTAA ▸
International Taxation ▸
Customs ▸
Customs Act / Rules ▸
Notifications / Forms ▸
Circulars / Tariff ▸
Case Laws / Manual ▸
FTP/SEZ ▸
Foreign Trade ▸
Notifications / Circulars / Appendix / Forms ▸
Special Economic Zone (SEZ) ▸
Corp. Law ▸
Company Laws ▸
Standards / Trusts ▸
Partnership / LLP / Societies ▸
Case Laws ▸
FEMA ▸
FEMA / FCRA ▸
Notifications / Circulars ▸
Manual / FAQ ▸
FEMA Case Laws ▸
SEBI / IBC ▸
SEBI ▸
SEBI Case Laws ▸
IBC ▸
IBC - Case Laws ▸
PMLA ▸
Benami Property ▸
Black Money ▸
Money Laundering ▸
Vivad ▸
Direct Tax ▸
Indirect Taxes ▸
Indian Laws ▸
Indian Laws ▸
Bharatiya Nyaya 2023 ▸
Finance Acts & Bills / Amendment Acts ▸
Case Laws ▸
Labour Laws ▸
Labour Code ▸
Old / Others ▸
Central Excise ▸
Central Excise - Cases ▸
Wealth Tax ▸
Service Tax ▸
Service Tax Cases ▸
CST / DVAT ▸
CST / VAT / Sales Tax ▸
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Filters / Advanced Search ❯
TEXT

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
Law:
---- All Laws---- ❯
  • ---- All Laws----
  • Income Tax
  • GST
  • GST - States
  • Customs
  • DGFT
  • SEZ
  • FEMA
  • Companies Law
  • SEBI
  • IBC
  • Law of Competition
  • LLP
  • Trust and Society
  • Money Laundering
  • Labour laws
  • Bharatiya Nyaya
  • Indian Laws
  • Wealth-tax
  • Service Tax
  • Central Excise
  • Central Sales Tax
  • VAT - Delhi
Year: ?
Publishing Year
---- All Years ---- ❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
From Date:
To Date:
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
☰   Show Results ❯
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Open Link
Notifications
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
No. 13894 - FIN-CT1-TAX-0002/2020 - Dated: 07-05-2021 - Orissa SGST GST - States
Odisha Goods and Services Tax (Third Amendment) Rules, 2021
Show AI Summary
Cumulative input tax credit adjustment: May GSTR-3B must reflect cumulative ITC for April and May; IFF window extended.
The amendment requires cumulative application of the input tax credit condition for April and May 2021 and mandates that FORM GSTR-3B for May 2021 be filed with the cumulative adjustment of input tax credit for those months. It also permits registered persons to furnish April 2021 details via the Invoice Furnishing Facility (IFF) from May 1, 2021 until May 28, 2021.
No. 13890 - FIN-CT1-TAX-0002/2020 - Dated: 07-05-2021 - Orissa SGST GST - States
Notification to extend the due date for filing FORM GSTR-4 for financial year 2020-21
Show AI Summary
Extension of return filing deadline for FORM GSTR-4 grants additional time for taxpayers to submit the annual GST return.
An amendment directs specified persons to furnish the return in FORM GSTR-4 for the financial year ending 31st March, 2021, by 31st May, 2021, and declares the amendment to be deemed in force from 30th April, 2021, thereby extending the statutory filing deadline under the Odisha GST notification framework.
No. 13886 - FIN-CT1-TAX-0002/2020 - Dated: 07-05-2021 - Orissa SGST GST - States
Seeks to amend notification no. 40982 dated 31.12.2018 bearing S.R.O. No. 503/2018 in order to provide waiver of late fees for specified taxpayers and specified tax periods
Show AI Summary
Late fee waiver for GST returns grants limited additional filing days for specified taxpayers after the due date.
Waiver of the late fee under section 47 is provided for specified classes of registered persons who fail to furnish FORM GSTR-3B by the due date: different additional filing windows from the due date are prescribed by class (based on aggregate turnover and filing category) and by tax period as set out in the inserted Table. The amendment is effective retrospectively from a stated date in April and is made under the Odisha Goods and Services Tax Act.
No. 13882 - FIN-CT1-TAX-0002/2020 - Dated: 07-05-2021 - Orissa SGST GST - States
Seeks to provide relief by lowering of interest rate for the month of March and April, 2021
Show AI Summary
Interest rate relief on GST late payments: staged reduced interest for returns filed for March and April 2021.
The notification amends the Odisha GST interest proviso by inserting four new table entries that prescribe staged, reduced interest for specified categories of taxpayers-distinguished by aggregate turnover and return filing category-for returns relating to March and April 2021 and for the quarter ending March 2021. The amendment, issued under section 50(1) read with section 148, establishes initial lower interest for a defined early period followed by higher rates thereafter and is deemed effective from 18 April 2021.
No. 13/2021-State Tax - Dated: 07-05-2021 - Maharashtra SGST GST - States
Maharashtra Goods and Services Tax (Second Amendment) Rules, 2021
Show AI Summary
Cumulative input tax credit compliance: May return must include combined adjustment for April and May; IFF filing window extended.
The amendment requires the condition governing input tax credit reconciliation to apply cumulatively for April and May 2021, and mandates that the FORM GSTR-3B return for the tax period of May be furnished with the cumulative adjustment of input tax credit for those months. It also allows a registered person to furnish details for April using the Invoice Furnishing Facility from the first day of May until the twenty-eighth day of May.
No. 07/2021 - State Tax - Dated: 07-05-2021 - Maharashtra SGST GST - States
Maharashtra Goods and Services Tax (Second Amendment) Rules, 2021.
Show AI Summary
Return filing concession for company-registered taxpayers permits GSTR-3B/GSTR-1 or IFF submissions verified via EVC for a specified period.
The amendment inserts a proviso to rule 26(1) permitting company-registered persons to furnish the return under section 39 in FORM GSTR-3B and details of outward supplies under section 37 in FORM GSTR-1 or via the Invoice Furnishing Facility, provided such filings are verified through an Electronic Verification Code (EVC); the rules are designated as the Maharashtra Goods and Services Tax (Second Amendment) Rules, 2021 with effect from the commencement date specified in the notification.
No. 49/2021 - Dated: 06-05-2021 - Inc.Tax Act 1961 Income Tax
Modification No. 16/2015 dated 16.02.2015
Show AI Summary
Agricultural extension project notification clarified - assessment years and sanctioned expenditure specified effective from notification date.
The notification amends a prior notification to specify that the agricultural extension project is notified from 16.02.2015 and covers assessment years through A.Y. 2017 18, and it records the sanctioned expenditure (excluding land or building) for each assessment year, clarifying that the sanctioned amount for the first year is effective from the formal notification date due to earlier project approval.
No. 48/2021 - Dated: 06-05-2021 - Inc.Tax Act 1961 Income Tax
Modification Notification No. 15/2015 dated 16.02.2015
Show AI Summary
Section 35CCC notification updates assessment years and sanctioned project expenses, with expenditure allowed from formal issue date.
Amendment under section 35CCC specifies the agricultural extension project is notified from the formal issue date of the original notification until A.Y. 2017-18, and revises Sl. No.8 to set the sanctioned annual project expenditure (other than cost of land or building) for each covered assessment year, with sanctioned expenditure allowed with effect from the formal issue date of the original notification.
No. 47/2021 - Dated: 06-05-2021 - Inc.Tax Act 1961 Income Tax
Modification Notification No. 14/2015 dated 16.02.2015
Show AI Summary
Agricultural extension project notification under Income Tax provision sets assessment years and sanctioned expenditure for the project.
The Central Board of Direct Taxes, under the Income-tax Act and rules, amends Notification No.14/2015 via FORM NO. 3CP to specify that the agricultural extension project is notified for a defined three-year span commencing from the formal issue of Notification No.14/2015 and to record the sanctioned expenditure for each assessment year excluding land or building costs; sanctioned expenditure is allowed effective from the formal notification date where project approval was accorded subsequently in the relevant financial year.
No. 46/2021 - Dated: 06-05-2021 - Cus (NT) Customs
Exchange rates Notification No.46/2021-Cus (NT) dated 06.05.2021
Show AI Summary
Exchange rate determination: notified rates effective 7 May 2021 for customs valuation of imports and exports.
Under Section 14 of the Customs Act, 1962, the Board prescribes rupee conversion rates for specified foreign currencies for customs valuation of imports and exports, effective 7 May 2021, superseding the prior notification and preserving prior actions; two schedules set distinct imported- and exported-goods rates, including rates per one unit for most currencies and per 100 units for certain currencies.
No. 44/2021-GST - Dated: 06-05-2021 - Assam SGST GST - States
Seeks to extend the due date of furnishing FORM GSTR-1 for April, 2021
Show AI Summary
Extension of GSTR-1 filing deadline: registered taxpayers granted additional time to submit April period returns.
The time limit for furnishing details of outward supplies in FORM GSTR-1 for the tax period April 2021 is extended for registered persons required to furnish returns to the twenty-sixth day of the month succeeding that tax period; the amendment to Notification No. 42/2021-GST is deemed issued on the first day of May 2021.
No. 43/2021-GST - Dated: 06-05-2021 - Assam SGST GST - States
Seeks to extend the due date for furnishing of FORM ITC-04 for the period Jan-March, 2021 till 31st May, 2021.
Show AI Summary
ITC 04 filing deadline extended for Jan-Mar 2021 job work declarations, granting additional time to furnish required returns.
Time limit for furnishing FORM GST ITC-04 for goods dispatched to or received from job workers during January-March 2021 is extended until 31st May 2021, with the extension taking effect from 25th April 2021.
No. 14/2021—State Tax - Dated: 06-05-2021 - Maharashtra SGST GST - States
Seeks to extend specified compliances falling between 15.04.2021 to 30.05.2021 till 31.05.2021 in exercise of powers under section 168A of MGST Act.
Show AI Summary
Extension of Time Limits for GST compliances under section 168A, postponing specified filings and proceedings to a later date.
Extension of time for specified GST compliances is notified under the Maharashtra GST Act using powers conferred by section 168A: time limits falling between 15 April 2021 and 30 May 2021 are extended to 31 May 2021 for proceedings, orders, notices, approvals and filings; rule 9 actions falling between 1 May 2021 and 31 May 2021 are extended to 15 June 2021; specified exclusions and a special timeline for orders on refund rejection are set.
No. 10/2021—State Tax - Dated: 06-05-2021 - Maharashtra SGST GST - States
Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.05.2021
Show AI Summary
GSTR-4 filing deadline extended to 31 May for financial year 2020-21 with effect from 30 April.
Amends a Maharashtra GST notification to require specified persons to furnish the annual composition dealer return in FORM GSTR-4 for the financial year ending 31 March 2021 up to the 31st day of May, 2021, and declares the amendment effective from the 30th day of April, 2021.
No. 09/2021—State Tax - Dated: 06-05-2021 - Maharashtra SGST GST - States
Seeks to amend notification no. 76/2018-State Tax in order to provide waiver of late fees for specified taxpayers and specified tax periods
Show AI Summary
Late fee waiver for delayed GSTR-3B filings grants short grace periods differentiated by turnover class.
Waives the late fee for failure to furnish FORM GSTR-3B for specified tax periods by inserting a proviso to the principal notification: different short grace periods from the due date are prescribed according to the class of registered person based on aggregate turnover and filing category (monthly filers above threshold, monthly filers below threshold, and small taxpayers filing quarterly), and the amendment is effective retrospectively from April 2021.
No. 08/2021—State Tax - Dated: 06-05-2021 - Maharashtra SGST GST - States
Seeks to provide relief by lowering of interest rate for the month of March and April, 2021
Show AI Summary
Interest relief under GST: temporary stepped reduction in late interest rates for specified return categories and months.
Amendment to the State Tax notification reduces interest for delayed GST returns for March and April 2021 by inserting turnover based and filing category entries into the existing table: an initial grace period with nil or reduced interest, a subsequent moderate rate, and the higher rate thereafter. The relief covers taxpayers above and at or below the aggregate turnover threshold across the specified return filing subsections and quarterly filers. The notification is effective retrospectively from 18 April 2021 and is promulgated under section 50 read with section 148 of the Act.
No. (07/2021) FD 16 CSL 2021 - Dated: 06-05-2021 - Karnataka SGST GST - States
Seeks to extend specified compliances falling between 15.04.2021 to 30.05.2021 till 31.05.2021 in exercise of powers under section 168A of KGST Act
Show AI Summary
Extension of compliance deadlines: specified GST procedural and filing time limits extended due to the pandemic disruptions.
Where any time limit for completion or compliance of actions under the State and Integrated GST Acts falls between mid-April and the end of May 2021 and such action remains uncompleted, the time for completion or compliance is extended to the end of May 2021; this covers completion of proceedings, passing of orders, issuance of notices and the filing of appeals, replies, applications, reports, documents, returns or statements, subject to specified exclusions and separate rule-based extensions into mid-June for certain procedural actions.
No. (06/2021) FD 16 CSL 2021 - Dated: 06-05-2021 - Karnataka SGST GST - States
Seeks to amend Notification No. (08/2019) FD 47 CSL 2017, dated the 23rd April, 2019
Show AI Summary
Return filing requirement: specified persons must file FORM GSTR-4 for the 2020-21 year by the prescribed extended deadline.
The amendment inserts a proviso requiring specified persons to furnish the return in FORM GSTR-4 of the Karnataka Goods and Services Tax Rules, 2017, for the financial year ending 31st March, 2021, by the date specified in the proviso; the notification is deemed to have come into force from 30th April, 2021.
No. (05/2021) FD 16 CSL 2021 - Dated: 06-05-2021 - Karnataka SGST GST - States
Seeks to amend Notification No. (29/2018) FD 47 CSL 2017, dated the 31st December, 2018
Show AI Summary
Late fee waiver for delayed GSTR-3B filings extends limited grace periods for specified taxpayers for select months.
Amendment inserts a proviso waiving the late fee under Section 47 for specified classes of registered persons who fail to furnish returns in FORM GSTR-3B, setting distinct grace periods by class and tax period for March-April 2021 and January-March 2021, and declaring the amendment effective from 20 April 2021.
No. (04/2021) FD 16 CSL 2021 - Dated: 06-05-2021 - Karnataka SGST GST - States
Provide relief by lowering of interest rate for the month of March and April, 2021
Show AI Summary
Reduced interest rates for late GST returns provide short-term relief for taxpayers during specified months, easing immediate interest burdens.
Amendment inserts turnover-based entries into the principal notification, prescribing a staged interest regime for delayed tax payment for specified months: reduced initial interest for a short grace period from the due date and higher interest thereafter for larger-turnover taxpayers, and an initial nil period followed by graded interest for smaller-turnover and specified return-filing categories. The notification is effective retrospectively from 18 April 2021 and applies to monthly and quarterly filers as classified.

Notifications

Back

All Notifications

Showing Results for :
Reset Filters
No Records Found

Notifications

Home › Notifications › Income Tax › 2021 › Income Tax - 2021 › This
Back

All Notifications

Income Tax

Format, Procedure and Guidelines for submission of Statement of Financial Transactions (SFT) for Mutual Fund Transactions by Registrar and Share Transfer Agent - 04 of 2021 - Income Tax Act, 1961

Contents
Notifications
Forms
Acts
Rules & Regulations
Plus +
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Statement of Financial Transactions reporting requires RTAs to submit structured mutual fund SFT data and signed control statements securely.
RTAs must submit prescribed ASCII-delimited SFT data files (Batch, Account Summary, Transaction Summary, Off-Market) via secure SFTP with a signed control ... Summary

Topics

Acts Income Tax
Next ➔