Taxcharcha
GSTLatest

Notification No. 32/2021 – Central Tax – Enabling EVC for filing till 31-10-2021

E invoicing

The Central Board of Indirect Taxes and Customs (CBIC) has notified Notification No. 32/2021 dated 29-08-2021 in which the following have been stated :-

a. EVC has been enabled for filing of GSTR 1 and GSTR 3B in the case of companies till 31st October 2021

b. The restriction of E Way bill generation under Rule 138E shall not apply during the period from 1st May 2021 to 18th August 2021 in the cases where the GSTR 3B and GSTR 1 have not been furnished from the period from March 2021 to May 2021.

c. Certain changes in Form ASMT 14

To view and download the Notification click here Notification

 

Related posts

Circular No. 12/2019 – Income tax – ‘Assessment of Firms’ – some of the important issues to be kept under consideration by the Assessing officers while framing assessment

Team Taxcharcha

Analysis of Rule 36(4) – Additional 20% ITC

Team Taxcharcha

Circular no. 98/17/2019-manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules

Team Taxcharcha