| List of CBIC Central Tax (CGST) Notifications 2021 (No./ Date/ Particulars) |
CBIC Central Tax Notification 31/2021 dt. 30/07/2021: CBIC notifies exemption from filing annual return for the financial year 2020-21 in the cases where the registered person has aggregate annual turnover of upto Rs. 2 crores in the said financial year, applicable w.e.f. 01/08/2021.
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| CBIC Central Tax Notification 30/2021 dt. 30/07/2021: CBIC notifies the Central Goods and Services Tax (Sixth Amendment) Rules, 2021, applicable w.e.f. 01/08/2021, to amend CGST Rule 80 (Annual Return) and Form GSTR 9C. |
| CBIC Central Tax Notification 29/2021 dt. 30/07/2021: Govt. appoints 01/08/2021 as the commencement date in respect of provisions of sections 110 and 111 of the Finance Act, 2021, i.e. omission of section 35(5) and substitution of section 44 of the CGST Act, 2017. |
| CBIC Central Tax Notification 27/2021 dt. 01/06/2021: CBIC notifies the CGST (Fifth Amendment) Rules 2021 to make amendments in CGST Rules 26, 36 & 59. |
| CBIC Central Tax Notification 15/2021 dt. 18/05/2021: CBIC notifies the CGST (Fourth Amendment) Rules 2021 to amend CGST Rules 23(1), 90(3), 92(1), 92(2), 96(6), 96(7), 138E and Forms GST REG 21, GST RFD 07. Also new CGST Rules 90(5) and 90(6) have been inserted along with FORM GST RFD 01W. |
| CBIC Central Tax Notification 13/2021 dt. 01/05/2021: CBIC notifies the CGST (Third Amendment) Rules 2021 to insert second proviso to CGST Rule 36(4) and First proviso to CGST Rule 59(2). Newly inserted second proviso to CGST Rule 36(4) provides for filing of return in Form GSTR 3B for the tax period May, 2021 shall be furnished with the cumulative adjustment of input tax credit (ITC) for the months of April and May 2021. Further, newly inserted proviso to Rule 59(2) provides that a registered person may furnish such details, for the month of April, 2021, using IFF from the 01/05/2021 to 28/05/2021. |
| CBIC Central Tax Notification 7/2021 dt. 27/04/2021: CBIC notifies the CGST (Second Amendment) Rules 2021 to insert fourth proviso to CGST Rule 26(1), which provides for allowing furnishing of return u/s 39 and 37 of the CGST Act 2017 in Form GSTR 3B and GSTR 1 (or using invoice furnishing facility) verified thru EVC respectively during 27/04/2021 to 31/05/2021, in the case of registered persons who are registered as Companies. |
| CBIC Central Tax Notification 6/2021 dt. 30/03/2021: Penalty provisions u/s 125 of the CGST Act 2017 (Notification 14/2020 Central Tax dt. 21/03/2020) for non compliance of requirements relating to Dynamic QR Code deferred till 30th June 2021, provided the same are complied with effect from 01/07/2021. Earlier amended vide Notification 89/2020 dt. 29/11/2020. |
| CBIC Central Tax Notification 5/2021 dt. 08/03/2021: CBIC notifies reduction in the aggregate turnover limit from Rs. 100 crore to Rs. 50 crore for implementation of provisions relating to e invoicing of B2B transactions by taxpayers w.e.f. 01/04/2021. Earlier amended vide Notification 88/2020 dt. 10/11/2020. |
| CBIC Central Tax Notification 4/2021 dt. 28/02/2021: CBIC further extends last date for filing of Annual GST Return/ Reconciliation in FORM GSTR 9/ 9A/ 9C for the financial year 2019-20 upto 31/03/2021. Read More… |
| CBIC Central Tax Notification 3/2021 dt. 23/02/2021: CBIC notifies the persons who are not required to undergo the process of Aadhaar authentication at the time of registration u/s 25(6B) or (6C), like who is a) Not a citizen of India; or b) a Department or establishment of Central/ State Government; or c) a local authority; or d) a statutory body; or e) a Public Sector Undertaking; or f) a person applying for registration u/s 25(9) of the CGST Act 2017. |
| CBIC Central Tax Notification 2/2021 dt. 12/01/2021: CBIC notifies amendment to jurisdiction of Central Tax officers. |
| CBIC Central Tax Notification 1/2021 dt. 01/01/2021: CBIC notifies the CGST (1st Amendment) Rules 2021 to insert new CGST Rule 59(6), to disallow filing of GSTR 1 if the taxpayer has not filed GSTR 3B for the preceding two months. New CGST Rule 59(6) provides for disallowing filing of monthly return in Form GSTR 1 where the registered taxpayer has failed to furnish the return in Form GSTR 3B for the preceding two months. Further, new CGST Rule 59(6) provides for disallowing filing of quarterly return in Form GSTR 1 (or using Invoice Furnishing Facility) where the registered taxpayer has failed to furnish the quarterly GSTR 3B for the preceding tax period. Also, new CGST Rule 59(6) provides for similar treatment for taxpayers who are required to pay at least 1% tax in cash under CGST Rule 86B, if GSTR 3B is not filed for the preceding tax period. |