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GST > Central Tax 2021 Notifications

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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: –

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,

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

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,

Notification No. 05/2021 – Central Tax: Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 50 Cr from 01st April 2021.

G.S.R    (E).– In exercise of the powers conferred by sub-rule (4) of rule 48 of the CGST Rules, 2017, the Government, on the recommendations of the Council,

Notification No. 06/2021 – Central Tax: Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March 2020.

G.S.R……(E):- In exercise of the powers conferred by section 128 of the CGST Act, 2017 (12 of 2017), the Government, on the recommendations of the Council,

Notification No. 07/2021 – Central Tax: Seeks to make second amendment (2021) to CGST Rules.

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

Notification No. 08/2021 – Central Tax: Seeks to provide relief by lowering of interest rate for the month of March and April, 2021

G.S.R    (E).- In exercise of the powers conferred by sub-section (1) of section 50 of the CGST Act, 2017 (12 of 2017) read with section 148 of the said Act, the Government, on the recommendations of the Council,

Notification No. 09/2021 – Central Tax: Seeks to amend notification no. 76/2018-Central Tax in order to provide waiver of late fees for specified taxpayers and specified tax periods.

G.S.R…..(E).— In exercise of the powers conferred by section 128 of the CGST Act, 2017 (12 of 2017), the Government, on the recommendations of the Council,

Notification No. 10/2021 – Central Tax: Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.05.2021

G.S.R…..(E).— In exercise of the powers conferred by section 148 of the CGST Act, 2017 (12 of 2017), the Government, on the recommendations of the Council,

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Notification No. 40/2021 – Central Tax: Seeks to make amendments (Tenth Amendment, 2021) to the 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,

Notification No. 39/2021 – Central Tax: 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.

GST: S.O….(E).— In exercise of the powers conferred by clause (b) of sub-section (2) of section 1 of the Finance Act, 2021 (13 of 2021), the Central Government hereby appoints the 1st day of January, 2022,

Notification No. 38/2021 – Central Tax: 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.

G.S.R…..(E).— In pursuance of sub-rule (2) of rule 1 of the CGST (Eighth Amendment) Rules, 2021, No. 35/2021 – Central Tax, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),

Notification No. 37/2021 – Central Tax: Seeks to make amendments (Ninth Amendment, 2021) to the 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,

Notification No 36/2021 – Central Tax: Seeks to amend Notification No. 03/2021 dated 23.02.2021

G.S.R…..(E).– In exercise of the powers conferred by sub-section (6D) of section 25 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 03/2021-Central Tax, dated the 23rd February, 2021 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 132(E), dated the 23rd February, 2021, namely:-

Notification No. 35/2021 – Central Tax: Seeks to make amendments (Eighth Amendment, 2021) to the 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: —

Notification No. 34/2021 – Central Tax: 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.

Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 310(E), dated the 1st May, 2021, in exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with section 20 of the IGST Act, 2017 (13 of 2017), and section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Government, on the recommendations of the Council,

Notification No. 33/2021 – Central Tax: Seeks to extend FORM GSTR-3B late fee Amnesty Scheme from 31.08.2021 upto 30.11.2021.

G.S.R…..(E).— In exercise of the powers conferred by section 128 of the CGST Act, 2017 (12 of 2017), the Government, on the recommendations of the Council,

Notification No. 32/2021 – Central Tax: Seeks to make seventh 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 Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely: —

Notification No. 31/2021 – Central Tax: Seeks to exempt taxpayers having AATO up to Rs. 2 crores from the requirement of furnishing annual return for FY 2020-21.

G.S.R……(E).— In exercise of the powers conferred by the first proviso to section 44 of the CGST Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council,

Notification No. 07/2021 – Central Tax: Seeks to make second amendment (2021) to CGST Rules.

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

Notification No. 22/2021 – Central Tax: Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7.

G.S.R…..(E).— In exercise of the powers conferred by section 128 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,

Notification No. 27/2021 – Central Tax: Seeks to make amendments (Fifth Amendment, 2021) to the 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 Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely: —

Notification No 36/2021 – Central Tax: Seeks to amend Notification No. 03/2021 dated 23.02.2021

G.S.R…..(E).– In exercise of the powers conferred by sub-section (6D) of section 25 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 03/2021-Central Tax, dated the 23rd February, 2021 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 132(E), dated the 23rd February, 2021, namely:-

Notification No. 05/2021 – Central Tax: Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 50 Cr from 01st April 2021.

G.S.R    (E).– In exercise of the powers conferred by sub-rule (4) of rule 48 of the CGST Rules, 2017, the Government, on the recommendations of the Council,

Notification No. 08/2021 – Central Tax: Seeks to provide relief by lowering of interest rate for the month of March and April, 2021

G.S.R    (E).- In exercise of the powers conferred by sub-section (1) of section 50 of the CGST Act, 2017 (12 of 2017) read with section 148 of the said Act, the Government, on the recommendations of the Council,

Notification No. 09/2021 – Central Tax: Seeks to amend notification no. 76/2018-Central Tax in order to provide waiver of late fees for specified taxpayers and specified tax periods.

G.S.R…..(E).— In exercise of the powers conferred by section 128 of the CGST Act, 2017 (12 of 2017), the Government, on the recommendations of the Council,

Notification No. 40/2021 – Central Tax: Seeks to make amendments (Tenth Amendment, 2021) to the 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,

Notification No. 24/2021 – Central Tax: 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.

G.S.R…..(E).– In exercise of the powers conferred by section 168A of the CGST Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017),