Important Keyword: Notification No. 24/2021 – Central Tax extends GST compliance due dates up to 30th June 2021, providing relief to taxpayers during COVID-19, Notification No. 24/2021 Central Tax, GST relief, GST compliance extension, GST Council decisions, CGST Act amendments, GST return due date,
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[F. No. CBIC-20001/5/2021]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
New Delhi, the 1st June, 2021
Notification No. 24/2021 – Central Tax: 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.
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i)]
G.S.R.....(E).– In exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017),
the Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 14/2021-Central Tax, dated the 1st May, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i), vide number G.S.R. 310(E), dated the 1st May, 2021, namely: —
In the said notification, in the first paragraph,-
- in clause (i), —
- for the figures, letters and words “30th day of May, 2021”, the figures, letters and words “29th day of June, 2021” shall be substituted;
- for the figures, letters and words “31st day of May, 2021”, the figures, letters and words “30th day of June, 2021” shall be substituted;
- in proviso to clause (i), —
- for the figures, letters and words “31st day of May, 2021”, the figures, letters and words “30th day of June, 2021” shall be substituted;
- for the figures, letters and words “15th day of June, 2021”, the figures, letters and words “15th day of July, 2021” shall be substituted;
- in clause (ii), —
- for the figures, letters and words “30th day of May, 2021”, the figures, letters and words “29th day of June, 2021” shall be substituted;
- for the figures, letters and words “31st day of May, 2021”, the figures, letters and words “30th day of June, 2021” shall be substituted.
2. This notification shall come into force with effect from the 30th day of May, 2021.
(Rajeev Ranjan)
Under Secretary to the Government of India
Note: The principal notification No. 14/2021- Central Tax, dated the 1st May, 2021, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 310(E), dated the 1st May, 2021.
📚 Frequently Asked Questions (FAQs): Notification No. 24/2021 – Central Tax
Q1: What is Notification No. 24/2021 – Central Tax about?
Answer:
Notification No. 24/2021 – Central Tax, dated 1st June 2021, amends Notification No. 14/2021 – Central Tax. It extends due dates for various GST compliances falling between 15th April 2021 and 29th June 2021 up to 30th June 2021. This move was taken to provide relief to taxpayers during COVID-19 disruptions.
Q2: Which compliances are covered under this extension?
Answer:
The extension covers statutory deadlines such as GST returns, statements, and filings where the due dates were between 15.04.2021 to 29.06.2021. These were uniformly extended to 30.06.2021 to ensure smoother compliance.
Q3: What changes were made in Notification No. 14/2021 – Central Tax?
Answer:
Key changes included:
Replacing 30th May 2021 with 29th June 2021.
Replacing 31st May 2021 with 30th June 2021.
Extending 15th June 2021 deadline to 15th July 2021 (for specific cases).
Q4: From when is this notification effective?
Answer:
Notification No. 24/2021 – Central Tax is deemed to have come into effect from 30th May 2021.
Q5: Why was this extension provided?
Answer:
The extension was aimed at easing compliance burdens for businesses affected by the pandemic. It ensured taxpayers had additional time to complete GST filings without penalties.
Q6: How does this help small businesses and MSMEs?
Answer:
MSMEs and small taxpayers faced operational difficulties during lockdowns. This extension allowed them to stay GST compliant without incurring late fees or penalties. For MSME support, you can also explore MSME Registration.
Q7: Where can businesses get expert assistance for GST compliance?
Answer:
Businesses can seek guidance from GST professionals at Finodha GST Experts. They provide end-to-end assistance in GST Compliance, GST Registration, and GST Return Filing.
Q8: How is this notification connected with the overall GST framework?
Answer:
This is part of the government’s series of relief measures under the CGST Rules, 2017, issued using powers under Section 168A of the CGST Act, which allows date extensions during emergencies.
Download PDF: Notification No. 24/2021 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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