| List of CBIC Central Tax (CGST) Notifications 2021 (No./ Date/ Particulars) |
CBIC Central Tax Notification 35/2021 dt. 24/09/2021: CGST (8th Amendment) Rules 2021 (CGST Rules 10A, 23, 45, 59, 89 & 96 amended; new CGST Rules 10B & 96C inserted).
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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 CGST (6th Amendment) Rules, 2021, applicable w.e.f. 01/08/2021, to substitute CGST Rule 80 and to amend Forms GSTR 9 and 9C. |
| CBIC Central Tax Notification 29/2021 dt. 30/07/2021: Govt. omits the requirement of submission of Audited Financial Statements and Audited GST Reconciliation Statement (Form GSTR 9C). Now the taxpayers can submit Form GSTR 9C on self certification basis (unaudited), w.e.f. 01/08/2021. |
CBIC Central Tax Notification 28/2021 dt. 30/06/2021: CBIC further defers the requirements relating to Dynamic QR Code in Invoice from 30/06/2021 to 30/09/2021, in respect of B2C supplies by registered persons having turnover of above Rs. 500 crores, in terms of Sixth Proviso to CGST Rule 46. Specified class of registered persons now required to follow the requirement relating to QR Code in Invoice from 01/10/2021, to avoid Penalty provisions u/s 125 of the CGST Act 2017. Read More… |
| CBIC Central Tax Notification 27/2021 dt. 01/06/2021: CBIC notifies the CGST (5th Amendment) Rules, 2021 to make amendments in CGST Rules 26, 36 & 59. |
| CBIC Central Tax Notification 23/2021 dt. 01/06/2021: CBIC notifies exemption/ exclusion of the ‘Government departments and Local Authorities’ from the requirement of GST provisions relating to issuance of e-invoice for B2B transactions. Read More… |
| CBIC Central Tax Notification 22/2021 dt. 01/06/2021: CBIC waives the late fee payable in respect of delayed filing of return in Form GSTR 7 for the m/o June 2021 and onwards, which is in excess of Rs. 25 per day of delay (maximum limit Rs. 1000). |
| CBIC Central Tax Notification 21/2021 dt. 01/06/2021: CBIC waives the late fee payable in respect of delayed filing of return in Form GSTR 4 for the FY 2021-22 and onwards, which is in excess of maximum limit of Rs. 250 (Nil tax payable cases) and Rs. 1000 (other cases). |
| CBIC Central Tax Notification 20/2021 dt. 01/06/2021: CBIC waives the late fee payable in respect of delayed filing of return in Form GSTR 1 for the month/ quarter ending June 2021 and onwards, which is in excess of maximum limit of Rs. 250 (Cases where ‘Nil’ outward supplies in the relevant tax period) and Rs. 1000/ 2500 (other cases with turnover in the preceding financial year of ‘upto Rs. 1.5 crores’/ Rs.1.5 crores to Rs. 5 crores’ respectively). |
| CBIC Central Tax Notification 15/2021 dt. 18/05/2021: CBIC notifies the CGST (4th 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 (3rd Amendment) Rules, 2021 to insert second proviso to CGST Rule 36(4) and First proviso to CGST Rule 59(2). |
| CBIC Central Tax Notification 7/2021 dt. 27/04/2021: CBIC notifies the CGST (2nd 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: CBIC further defers the requirements relating to Dynamic QR Code in Invoice from 31/03/2021 to 30/06/2021, in respect of B2C supplies by registered persons having turnover of above Rs. 500 crores, in terms of Sixth Proviso to CGST Rule 46. Specified class of registered persons now required to follow the requirement relating to QR Code in Invoice from 01/07/2021, to avoid Penalty provisions u/s 125 of the CGST Act 2017. Read More… |
| CBIC Central Tax Notification 5/2021 dt. 08/03/2021: CBIC notifies further reduction in the threshold limit of aggregate turnover of Rs. 100 crore to Rs. 50 crore for implementation of GST provisions relating to e invoicing of B2B transactions by certain specified class of registered persons, w.e.f. 01/04/2021. Read More… |
| 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. |