Introduction:
Amendments announced under the Central Goods and Services Tax Act, 2017, affecting deadlines for specific compliances.
Amended Dates:
Changes made to the dates mentioned in the original notification (No. 14/2021-Central Tax, dated 1st May, 2021).
Clause (i) Adjustments:
Previous date "30th May, 2021" replaced with "29th June, 2021" in multiple instances.
Proviso to clause (i) adjusted from "31st May, 2021" to "30th June, 2021."
Extension from "15th June, 2021" to "15th July, 2021."
Clause (ii) Modifications:
Changes mirrored in clause (ii) with adjustments to align with the new timeline.
Effective Date:
The amended notification is effective from 30th May 2021.
This simplified guide aims to help taxpayers understand the recent GST deadline extensions and adjustments.