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GSTR-10: Waiver of late fees for period 22 Sep to 31 Dec 2020

GSTR-4: Waiver of late fees for quarters July 17 to March 20

Time limit of issuing invoice in respect of goods send outside India on sale or return basis Extended

E-Way Bill- Non-mentioning of GST cannot be seen as an act in contravention when statutorily form does not contain field for entering details

Using Matching Offline Tool to compare ITC in Form GSTR-2B with Purchase Register
