In view of the spread of pandemic COVID-19 across many parts of India & challenges faced by Taxpayers, the Government vide Notification Nos. 08/2021- Central Tax, 09/2021- Central Tax, 10/2021- Central Tax, 11/2021- Central Tax, 12/2021- Central Tax, 13/2021- Central Tax, 14/2021- Central Tax, 01/2021 – Integrated Tax & 01/2021 – Union Territory Tax dated 1st May, 2021 has announced various relief measures for taxpayers under Goods and Services Tax Law in form of Reduction in rate of interest, Waiver of Late Fees, Extension of due dates
Source Taxguru