| List of CBIC Central Tax (CGST) Notifications 2021 (No./ Date/ Particulars) |
CBIC Central Tax Notification 40/2021 dt. 29/12/2021: CBIC notifies the CGST (10th Amendment) Rules 2021; last date extended from 31/12/2021 to 28/02/2022 for filing of Annual GST Return (GSTR 9/ 9C) FY 2020-21 in addition to changes in various Rules and forms. Read More…
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| CBIC Central Tax Notification 39/2021 dt. 21/12/2021: CBIC notifies 01/01/2022 as the commencement date in respect of provisions of Sections 108, 109 and 113 to 122 of the Finance Act, 2021, resulting in corresponding amendments in Sections 7, 16, 74, 75, 83, 107, 129, 130, 151, 152, 168 and Schedule II of the CGST Act, 2017 effective from that date. Read More… |
CBIC Central Tax Notification 38/2021 dt. 21/12/2021: CBIC notifies 01/01/2022 as the commencement date in respect of provisions of sub-rule (2), sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the CGST (8th Amendment) Rules, 2021 (Central Tax Notification 35/2021), resulting in corresponding amendments in Rules 10B, 23, 89 and 96 of the CGST Rules, 2017 effective from that date.
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CBIC Central Tax Notification 37/2021 dt. 01/12/2021: CBIC notifies the CGST (9th Amendment) Rules 2021. CGST Rule 137 and GST Form DRC-03 have been amended, vide Central Tax Notification 37/2021.
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| CBIC Central Tax Notification 36/2021 dt. 24/09/2021: CBIC amends Central Tax Notification 3/2021 dt. 23/02/2021, which prescribed that provisions of Section 25(6B) or (6C) on Aadhaar Authentication for Registration shall not be applicable to certain persons. Now Section 25(6A) has also been included in this exclusion list. |
CBIC Central Tax Notification 35/2021 dt. 24/09/2021: CBIC notifies the CGST (8th Amendment) Rules 2021. CGST Rules 10A, 23, 45, 59, 89 & 96 have been amended and new CGST Rules 10B & 96C have been inserted. CGST Rule 10B relates to ‘Aadhaar authentication for registered person’ seeking revocation of cancellation of registration, refund, etc. and CGST Rule 96C relates to ‘Bank Account for credit of refund’ to be linked with PAN of proprietor and Aadhaar.
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CBIC Central Tax Notification 34/2021 dt. 29/08/2021: CBIC Extends Timeline of Revocation Application for ‘Registration Cancellation’ to 30/09/2021, where time limit for filing thereof u/s 30(1) falls due during 01/03/2020 to 31/08/2021, in the cases where registrations have been cancelled under clause (b) or clause (c) of sub-section (2) of section 29 of the CGST Act, 2017.
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CBIC Central Tax Notification 33/2021 dt. 29/08/2021: CBIC Extends Last Date of ‘GSTR 3B Late Fee Amnesty Scheme’ for July 2017 to April 2021, from 31/08/2021 to 30/11/2021. Read More…
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CBIC Central Tax Notification 32/2021 dt. 29/08/2021: CBIC notifies the CGST (7th Amendment) Rules 2021 to amend CGST Rules 26(1), 138E (w.e.f. 01/05/2021) and GST Form ASMT-14, i.e. to further extend the Facility of Filing of FORM GSTR 3B/ GSTR 1/ IFF by companies using Electronic Verification Code (EVC), instead of Digital Signature Certificate (DSC) upto 31/10/2021, which has already been enabled for the period from 27/04/2021 to 31/08/2021.
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CBIC Central Tax Notification 31/2021 dt. 30/07/2021: Annual Return Exemption for FY 2020-21 for taxpayers with turnover upto Rs 2 crores. Read More..
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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. Read More.. |
| 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). Read More.. |
| CBIC Central Tax Notification 28/2021 dt. 30/06/2021: GST Requirement of QR Code in Invoice further deferred upto 30/09/2021. 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 26/2021 dt. 01/06/2021: CBIC further Extends GST ITC-04 (January 2021 to March 2021) due date upto 30/06/2021. Read More..
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| CBIC Central Tax Notification 25/2021 dt. 01/06/2021: GSTR-4 Due Date further Extended from 31/05/2021 to 30/06/2021 for financial year 2020-21. Read More.. |
CBIC Central Tax Notification 24/2021 dt. 01/06/2021: CBIC amends Central Tax Notification 14/2021 to further extend timelines for compliances falling due during 15/04/2021 and 29/06/2021 upto 30/06/2021.
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| 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 19/2021 dt. 01/06/2021: CBIC amends the ‘GSTR 3B Late Fee Amnesty Scheme 2021’, by substituting Table in Proviso (viii) applicable w.e.f. 20/05/2021 and inserting new Proviso (ix), (x) & (xi), including extension of scope of Scheme from ‘January 2021 ~ March 2021’ to ‘January 2021 ~ May 2021. Read More…
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CBIC Central Tax Notification 17/2021 dt. 01/06/2021: CBIC extends due date for GSTR-1 (May 2021) by 15 days from 11/06/2021 to 26/06/2021. Read More…
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CBIC Central Tax Notification 16/2021 dt. 01/06/2021: CBIC notifies 01/06/2021 as the commencement date in respect of substituted proviso to sub-section (1) of section 50 vide Section 112 of the Finance Act 2021 (GOI Notification dated 28/03/2021).
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| 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 14/2021 dt. 01/05/2021: CBIC notifies extension of timelines for specified compliances falling due during 15/04/2021 and 30/05/2021 upto 31/05/2021.
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| 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). 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 12/2021 dt. 01/05/2021: CBIC extends due date for GSTR-1 (April 2021) from 11/05/2021 to 26/05/2021. Read More…
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CBIC Central Tax Notification 11/2021 dt. 01/05/2021: CBIC Extends GST ITC-04 (January 2021 to March 2021) due date upto 31/05/2021. Read More..
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CBIC Central Tax Notification 10/2021 dt. 01/05/2021: GSTR-4 Due Date Extended from 30/04/2021 to 31/05/2021 for financial year 2020-21. Read More..
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CBIC Central Tax Notification 9/2021 dt. 01/05/2021: CBIC notifies the ‘GSTR 3B Late Fee Amnesty Scheme 2021’, by amending GSTR-3B Late Fee Amnesty Scheme 2018/ 2020, i.e. by inserting eighth proviso applicable w.e.f. 20/04/2021. Read More…
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| 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: GST Requirement of QR Code in Invoice further deferred upto 30/06/2021. Read More… |
GOI Notification dt. 28/03/2021: CGST related amendments in Finance Act, 2021.
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| 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 that certain persons are not required to undergo the process of Aadhaar authentication at the time of registration, namely 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. Therefore provisions of Section 25(6B) or (6C) on Aadhaar Authentication for Registration shall not be applicable to above persons. Subsequently, Section 25(6A) also included in this exclusion list. vide Central Tax Notification 36/2021, |
| 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. |