TMI Tax Updates - e-Newsletter
August 31, 2021

Case Laws in this Newsletter:

Articles

• Right of Input tax credit under Goods & Service Tax Act cannot be denied due to non-reflection of the same in GSTR 2A/2B
• A synopsis of key recent developments under GST

News

• Extension of closing date of late fee amnesty scheme and time limit for filing of application for revocation of cancellation of registration under GST Act

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• CBDT extends due dates for electronic filing of various Forms under the Income-tax Act, 1961

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• CBDT extends date under section 3 of the Vivad se Vishwas Act

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Notifications

Customs

• 41/2021 - dated 30-8-2021 - Cus
  Seeks to amend notification No. 28/2021-Customs to extend the exemptions under the said notification up to 30th September, 2021.

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GST

• 34/2021 - dated 29-8-2021 - CGST
  Seeks to extend timelines for filing of application for revocation of cancellation of registration to 30.09.2021, where due date for filing such application falls between 01.03.2020 to 31.08.2021, in cases where registration has been canceled under clause (b) or clause (c) of section 29(2) of the CGST Act.

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• 33/2021 - dated 29-8-2021 - CGST
  Seeks to extend FORM GSTR-3B late fee Amnesty Scheme from 31.08.2021 upto 30.11.2021.

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• 32/2021 - dated 29-8-2021 - CGST
  Central Goods and Services Tax (Seventh Amendment) Rules, 2021

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Circulars / Instructions / Orders

Income Tax

• 16/2021 - dated 29-8-2021
  Extension of time lines for electronic filing of various Forms under the Income-tax Act, 1961