https://www.taxtmi.com/circulars?id=65156 The Council approved prospective caps on late fees for GSTR 3B/GSTR 1/GSTR 4/GSTR 7 linked to turnover and nil liability cases, a conditional amnesty capping historic GSTR 3B late fees if filed between 01.06.2021-31.08.2021, simplification and provisional notification of annual return provisions for FY 2020 21 with a merged form to follow, amendments to make GSTR 1/3B the default return system (to be finalised by the Law Committee), temporary COVID related relaxations of interest/late fees and due dates, partial rate concessions for specified COVID supplies with a GoM to review deeper rate relief, deemed ratification of listed notifications, approval of GSTN project extensions and IRP expansion, and referral or deferral of major structural issues (inverted rates, ENA) for further study. en-us Fri, 28 May 2021 00:00:00 +0530 Tue, 19 Oct 2021 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65156 The Council approved prospective caps on late fees for GSTR 3B/GSTR 1/GSTR 4/GSTR 7 linked to turnover and nil liability cases, a conditional amnesty capping historic GSTR 3B late fees if filed between 01.06.2021-31.08.2021, simplification and provisional notification of annual return provisions for FY 2020 21 with a merged form to follow, amendments to make GSTR 1/3B the default return system (to be finalised by the Law Committee), temporary COVID related relaxations of interest/late fees and due dates, partial rate concessions for specified COVID supplies with a GoM to review deeper rate relief, deemed ratification of listed notifications, approval of GSTN project extensions and IRP expansion, and referral or deferral of major structural issues (inverted rates, ENA) for further study. Circulars GST Fri, 28 May 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65156