Goods & Services Tax - 2021

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Central Tax Notifications
Central Tax (Rate) Notifications
Integrated Tax Notifications
Integrated Tax (Rate) Notifications
Union Territory Tax Notifications
Union Territory Tax Notifications
Compensation Cess (Rate) Notifications
Instructions Notifications
Circulars

Central Tax Notifications

Seeks to make amendments (Tenth Amendment, 2021) to the CGST Rules, 2017 [No.40]
Seeks to notify 01.01.2022 as the date on which provisions of section 108, 109 and 113 to 122 of the Finance Act, 2021 shall come into force [No.39]
Seeks to bring sub-rule (2) and sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the CGST (Eighth Amendment) Rules, 2021 into force w.e.f. 01.01.2022 [No.38]
Seeks to make amendments (Ninth Amendment, 2021) to the CGST Rules, 2017 [No.37]
Seeks to amend Notification No. 03/2021 dated 23.02.2021 [No.36]
Seeks to make amendments (Eighth Amendment, 2021) to the CGST Rules, 2017 [No.35]
Seeks to extend timelines for filing of application for revocation of cancellation of registration to 30.09.2021, where due date for filing such application falls between 01.03.2020 to 31.08.2021, in cases where registration has been canceled under clause (b) or clause (c) of section 29(2) of the CGST Act [No.34]
Seeks to extend FORM GSTR-3B late fee Amnesty Scheme from 31.08.2021 upto 30.11.2021 [No.33]
Seeks to make seventh amendment (2021) to CGST Rules, 2017 [No.32]
Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2020-21 [No.31]
Seeks to amend Rule 80 of the CGST Rules, 2017 and notify Form GSTR 9 and 9C for FY 2020-21. Rule 80 provides for exemption from GSTR-9C to taxpayers having AATO upto Rs. 5 crores [No.30]
Seeks to notify section 110 and 111 of the Finance Act, 2021 w.e.f. 01.08.2021 [No.29]
Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March, 2020 [No.28]
Seeks to make amendments (Fifth Amendment, 2021) to the CGST Rules, 2017 [No.27]
Seeks to extend the due date for furnishing of FORM ITC-04 for QE March, 2021 to 30.06.2021 [No.26]
Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.07.2021 [No.25]
Seeks to amend notification no. 14/2021-Central Tax in order to extend due date of compliances which fall during the period from "15.04.2021 to 29.06.2021" till 30.06.2021 [No.24]
Seeks to amend Notification no. 13/2020-Central Tax to exclude government departments and local authorities from the requirement of issuance of e-invoice [No.23]
Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7 [No.22]
Seeks to rationalize late fee for delay in filing of return in FORM GSTR-4 [No.21]
Seeks to rationalize late fee for delay in furnishing of the statement of outward supplies in FORM GSTR-1 [No.20]
Seeks to rationalize late fee for delay in filing of return in FORM GSTR-3B; and to provide conditional waiver of late fee for delay in filing FORM GSTR-3B from July, 2017 to April, 2021; and to provide waiver of late fees for late filing of return in FORM GSTR-3B for specified taxpayers and specified tax periods [No.19]
Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021 [No.18]
Seeks to extend the due date for FORM GSTR-1 for May, 2021 by 15 days [No.17]
Seeks to appoint 01.06.2021 as the day from which the provisions of section 112 of Finance Act, 2021, relating to amendment of section 50 of the CGST Act, 2017 shall come into force [No.16]
Seeks to make fourth amendment (2021) to CGST Rules, 2017 [No.15]
Seeks to extend specified compliances falling between 15.04.2021 to 30.05.2021 till 31.05.2021 in exercise of powers under section 168A of CGST Act [No.14]
Seeks to make third amendment (2021) to CGST Rules [No.13]
Seeks to extend the due date of furnishing FORM GSTR-1 for April, 2021 [No.12]
Seeks to extend the due date for furnishing of FORM ITC-04 for the period Jan-March, 2021 till 31st May, 2021 [No.11]
Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.05.2021 [No.10]
Seeks to amend notification no. 76/2018-Central Tax in order to provide waiver of late fees for specified taxpayers and specified tax periods [No.9]
Seeks to provide relief by lowering of interest rate for the month of March and April, 2021 [No.8]
Seeks to make second amendment (2021) to CGST Rules [No.7]
Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March 2020 [No.6]
Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 50 Cr from 01st April 2021 [No.5]
Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2019-20 till 31.03.2021 [No.4]
Seeks to notify persons to whom provisions of sub-section (6B) or sub-section (6C) of section 25 of CGST Act will not apply [No.3]
Notifying amendment to jurisdiction of Central Tax officers [No.2]
Seeks to make amendment (2021) to CGST Rules, 2017 [No.1]

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Goods & Services Tax - 2021

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