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GST > Central Tax 2021 Notifications

Notification No. 01/2021 – Central Tax: Seeks to make amendment (2021) to CGST Rules, 2017.

G.S.R……(E). – In exercise of the powers conferred by section 164 of the CGST Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely: –

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Notification No. 02/2021 – Central Tax: Notifying amendment to jurisdiction of Central Tax officers.

G.S.R.(E). -In exercise of the powers conferred under section 3 read with section 5 of the CGST Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Government,

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Notification No 03/2021 – Central Tax: Seeks to notify persons to whom provisions of sub-section (6B) or sub-section (6C) of section 25 of CGST Act will not apply.

G.S.R…..(E).— In exercise of the powers conferred by sub-section (6D) of section 25 of the CGST Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Government, on the recommendations of the Council

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Notification No. 04/2021 – Central Tax: 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

G.S.R…..(E).– In exercise of the powers conferred by sub-section (1) of section 44 of the CGST Act, 2017 (12 of 2017), read with rule 80 of the Central Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council,

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