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    <title>Synopsis of Amendments as Notified CBIC on 01.06.2021</title>
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    <description>Interest on tax paid from the electronic cash ledger is made retrospectively applicable, with interest on delayed returns confined to amounts debited from that ledger. Notifications further extend GSTR 1 filing dates for specified months, prescribe staggered interest relief tied to turnover bands for delayed electronic cash ledger payments, reduce late fees across GSTR 3B, GSTR 1, GSTR 4 and GSTR 7 subject to turnover and nil liability categories, exempt government entities from e invoice rules, extend many compliance time limits (with listed exceptions), and allow temporary EVC filing and cumulative ITC adjustment limits when supplier details are missing.</description>
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