1. E-Invoicing is Mandatory for Registered Person under GST if Supply (Turnover) (U/s 7(1) of CGST Act 2017) for the FY 2020-21 Exceeds Rs. 50 Crores. (Notification No. 05/2021 – Central Tax Dated 08/03/2021.)
2. Regular Registered Person wanting to opt for Composition Scheme for FY 2021-22 may apply for change on or before 31/03/2021.
3. Registered Person Wanting to opt IN/Out for QRMP Scheme for FY 2021-22 may apply for change between March-21 to May-21.
4. Refund time limit of FY 2018-19 can be claimed before 31st March 2021 (2 Years’ Time Limit) by applying RFD-01.
5. Registered Person who want to Export/Supply to SEZ units without payment of tax are required to obtain/Renew LUT for FY-2021-22 on or before 31st March, 2021 for FY 2021-22.
Source Taxguru
