•Relaxation in the interest rate is provided for March & April 2021 GSTR-3B Returns. Kindly refer the table below:

Taxpayer having T/o more than Rs. 5Cr in FY 19-209% for first 15 days and 18 % thereafter from the due date.
Taxpayer having T/o upto Rs. 5Cr in FY 19-20 Nil for the first 15 days, 9% for next 15 days and 18% thereafter from due date.
Taxpayers who are liable to furnish return under composition scheme / QRMP scheme.Nil for the first 15 days, 9% for next 15 days and 18% thereafter from due date.

•No late fees to be levied for filing GSTR 3B for March & April 2021 GSTR-3B Returns. Kindly refer the table below:

Taxpayer having T/o more than Rs. 5Cr in FY 19-20.15 days from the due date of furnishing return
Taxpayer having T/o upto Rs. 5Cr in FY 19-20 or opted for QRMP scheme.30 days from the due date of furnishing return

•CBIC extends due date for filing GSTR 4 (Annual Return for person opted for Composition Scheme) for FY 2020-21 till 31st May, 2021.

•CBIC extends due date for filing GST ITC-04 for the period January to March 2021 till 31st May, 2021.

•GSTR-1 due date for the period April 2021 extended to 26th May 2021.

•IFF due date for the period April 2021 extended to 28th May 2021.

•Rule 36(4) shall apply cumulatively for April and May, 2021 in GSTR-3B Return for May, 2021.

•Companies incorporated between 27/04/2021 to 31/05/2021 are allowed to file GSTR-1 / GSTR-3B / IFF through electronic verification code (EVC).

•Return Calendar facility has been enabled on the dashboard of GST Portal wherein one can see the filing status of last return period.

•Rate of Tax Tab has been enabled in Table No. 12 (HSN Wise Summary) in GSTR 1 Return.

Sir,
Sec 68,69a,69c override the provision under section 44ad of the it act.

Can a son of Proprietor continue GST registration in case of death of a Proprietor

Dt: 07 May, 2021

Dear Sir,
I have a query relating an E way bill.
My question is that is e way bill mendatory to generate if we sell good to inter-state recipients where bill amount is less than Rs. 50,000 ?

(2) My second question relating an e way bill is that is e way bill mendatory to generate if total invoice value is less than Rs. 50,000 and total distance is more than 50 Km. ?

I hope my query will be solved soon.
Thank you for providing as such valuable knowledge.

Hello experts
I have appeared in CA final January 21 exam
And applied for soft copy of answer sheet under RTI act.

I have applied on 5th April 2021..And still I have not received my answer sheet copy...
It's more than 30 days so what I have to do now?
Guide me as soon as possible so I can take further steps to get my ans sheet.

Thank you in advance.

Dear sir, I am Devanshu Jain. I have cleared our CA Intermediate Exam Both Groups Recently. now i want top registered outrself as a GST Practioner. Currrently I am Pursuing CA Articleship at 2nd year . Can I registered ourself as a GST Practioner?

we have made professional tax payment in wrong head kindly guide us how can we correction in its.

Hello,

I am using the Java Utility for AY 2020-2021 from the IT website's downloads section to fill the ITR-2 form offline. When I try to save the completed XML file in order to upload it on the IT portal, the Save File dialog of this Java Utility does not offer any name for the file. Does this mean I can save the XML file by any name & then upload it? Or is there some naming convention I should follow? If any name is allowed what file naming convention is a good practice to follow that is accepted by the IT website?

Thank you.
CS

Payment made for notory Charges RCM is applicable or not , if not applicable please share any notification.

Can we deduct TDS against salary debit note ?