Seeks to amend notification no. 14/2021-Central Tax in order to extend due date of compliances which fall during the period from '15.04.2021 to 29.06.2021' till 30.06.2021 - 24/2021 - Central GST (CGST)
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Extension of GST compliance deadlines delays specified filing dates to late June and mid July for affected periods. Amendment to Notification No. 14/2021 Central Tax substitutes specified May and June dates with later June and July dates to extend GST filing and compliance deadlines across Central, Integrated and Union Territory GST provisions. The amendments replace multiple clauses and a proviso with new due dates and take effect from the 30th day of May, aligning statutory timelines in the principal notification.
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Provisions expressly mentioned in the judgment/order text.
Extension of GST compliance deadlines delays specified filing dates to late June and mid July for affected periods.
Amendment to Notification No. 14/2021 Central Tax substitutes specified May and June dates with later June and July dates to extend GST filing and compliance deadlines across Central, Integrated and Union Territory GST provisions. The amendments replace multiple clauses and a proviso with new due dates and take effect from the 30th day of May, aligning statutory timelines in the principal notification.
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