IGST on imports of specified COVID-19 relief material donated from abroad exempted up to 30th June, 2021, subject to certain conditions.
Time limit for compliances falling between the period from 15.04.2021 to 30.05.2021 extended upto 31.05.2021, subject to certain exceptions.
CBDT notifies rules for LTC (Leave Travel Concession) Cash Voucher Scheme.
Cash payment made to Hospitals, Dispensaries, Nursing Homes, Covid Care Centres or similar other medical facilities providing Covid treatment to patients falls outside the scope of Section 269ST during 01.04.2021 to 31.05.2021, subject to obtaining PAN or Aadhaar of the concerned parties.
New rule 11UD prescribing threshold of Rs.2 crores for the purposes of significant economic presence under clause (a) of Explanation 2A to Section 9(1)(i) introduced.
No additional fees shall be levied upto 31st July, 2021 for the delayed filing of forms (other than charge related forms CHG – 1,4 and 9) due for filing from 1st April, 2021 to 31st May, 2021. For such delayed filings upto 31st July, 2021 only normal fees shall be payable.
The gap between two consecutive meetings of the Board may extend to 180 days during the Quarter – April to June 2021 and Quarter- July to September, 2021, instead of 120 days as required.