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
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