CBIC issued notification seeks to notify persons to whom provisions of sub-section (6B) or sub-section (6C) of section 25 of CGST Act will not apply, vide MN/N 03/2021-Central Tax dated 23.02.2021.
CBIC issued notification seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2019-20 till 31.03.2021, vide N/N 04/2021-Central Tax dated 28.02.2021.