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GST > 2021 Notifications

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Notification No. 01/2020 – Union Territory Tax Explained

Notification No. 01/2020 – Union Territory Tax reduces interest on delayed GST payment for Feb–Apr 2020 due to COVID-19. Relief details, FAQs & filing support included.

Notification No. 02/2020 – Union Territory Tax Explained

Notification No. 02/2020 – Union Territory Tax provides reduced interest rates for delayed GST payment for Feb–July 2020. FAQs, details & compliance guidance.

Notification No. 01/2021 – Compensation Cess (Rate) Update

Learn about Notification No. 01/2021 – Compensation Cess (Rate) introducing 12% cess on carbonated fruit drinks and beverages with fruit juice.

Notification No. 02/2021 – Compensation Cess (Rate) Explained

Understand Notification No. 02/2021 – Compensation Cess (Rate) amending 1/2017. Learn cess changes, impact on tobacco and aircraft sectors, and GST insights.

Notification No. 01/2021 – UTGST Rate Update Explained

Explore Notification No. 01/2021 – Union Territory Tax (Rate). Understand GST rate changes, UTGST amendments, and real-life examples with Finodha’s expert insights.

Notification No. 02/2021 – Union Territory Tax (Rate) Update

Detailed FAQ on Notification No. 02/2021 -UTTR. Learn about UTGST amendments, real examples, and GST Council updates.

Notification No. 03/2021 – UTGST Rate Explained

Notification No. 03/2021 – Union Territory Tax (Rate) amends GST rules for construction projects, clarifying tax liability timing as per 43rd GST Council recommendations.

Notification No. 04/2021 – UTTR GST Rate Reduction

Explore Notification No. 04/2021 – Union Territory Tax (Rate) reducing UTGST rate to 2.5% on COVID-related services for June–September 2021 under GST Council’s 44th meeting.

Corrigendum to Notification No. 05/2021 – UTTR COVID Relief

Read about Corrigendum to Notification No. 05/2021 – Union Territory Tax (Rate) correcting GST code for hand sanitizers under UTGST COVID-19 relief measures, June 2021.

Notification No. 05/2021 – UTTR GST COVID-19 Relief

Learn about Notification No. 05/2021 – Union Territory Tax (Rate), granting concessional GST rates on COVID-19 relief goods like oxygen, ventilators, and medicines.

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Shielding Your Business: A Comprehensive Guide to Business Continuity Planning (BCP)

Business Continuity Planning (BCP) is like a safety net for businesses, ready to cushion the impact when the unexpected hits. It’s more than just disaster management—it’s a strategic contingency plan ensuring the safety of a company’s assets, processes, and resources against unforeseen disruptions.

FAQs on GST applicability on ‘pre-packaged and labelled’ goods- reg

The changes relating to GST rate, in pursuance of recommendations made by the GST Council in its 47th meeting, are coming into effect from the 18th of July, 2022. One such change is moving from imposition of GST on specified goods when bearing a registered brand or brand in respect of which an actionable claim or enforceable right in a court of law is available to imposition of GST on such goods when “pre-packaged and labelled”. Certain representations have been received seeking clarification on the scope of this change, particularly in respect of food items like pulses, flour, cereals, etc. (specified items falling under the Chapters 1 to 21 of the Tariff), as has been notified vide notification No. 6/2022-Central Tax (Rate), dated the 13th of July, 2022, and the corresponding notifications for SGST and IGST.

FAQ on GST for Traders (Frequently Asked Questions)

Under GST, a trader would be entitled to avail input tax credit paid on their domestic procurements of goods and services unlike the present indirect tax regime. Presently, a significant portion of indirect taxes namely Central Excise and Service Tax form part of the cost component for a trader.

Order No. 01/2022 – GST: Authorization Under CGST Rules

Explore Order No. 01/2022 – GST: Authorisation Under CGST Rules & its implications for taxpayers. Get informed and stay compliant with the latest updates.

Electronic Way Bill in GST

Electronic Way Billi’s a document required for movement of goods and it includes details such as name of consignor, consignee, transporter, the point of origin of the movement of godsend its destination.Electronic Way Bill (e-way bill) is basically a compliance mechanism wherein by way of a digital interface the person causing the movement of goods uploads the relevant information prior to the commencement of movement of goods and generates e-way bill on the GST portal.

Order No. 01/2020 – GST: Extension of FORM GST TRAN-1

Explore Order No. 01/2020 – GST: Extension of FORM GST TRAN-1 & its implications for taxpayers. Get informed and stay compliant with the latest updates.

Order No. 01/2020 – CT: Revocation of Cancellation of Reg.

Explore Order No. 01/2020 – CT: Revocation of Cancellation of Reg. & its implications for taxpayers. Get informed and stay compliant with the latest updates.

FAQs On TCS Under GST (Frequently Asked Questions)

As per Section 2(44) of the CGST Act, 2017, electronic Commerce means the supply of goods or services or both, including digital products over digital or electronic network.

FAQs on Anti-profiteering provisions (Frequently Asked Questions)

In terms of Section 171 of the CGST Act, 2017, the suppliers of goods and services should pass on the benefit of any reduction in the rate of tax or the benefit of input tax credit to the recipients by way of commensurate reduction in prices. The wilful action of not passing on the above benefits to the recipients in the manner prescribed is known as “profiteering”.

Order No. 01/2019 – GST: Extension of time limit for TRAN-1

Explore Order No. 01/2019 – GST: Extension of time limit for TRAN-1 & its implications for taxpayers. Get informed and stay compliant with the latest updates.

Notification No. 17/2021 – Central Tax (Rate) GST Amendment

Learn about Notification No. 17/2021 – Central Tax (Rate) amending GST law on reverse charge for vehicles & restaurant services effective 1st Jan 2022.

Notification No. 07/2018 – Integrated Tax (Rate) Explained

Notification No. 07/2018 – Integrated Tax (Rate) amends 1/2017 IGST updating rates on LPG, bio-diesel, pesticides, jewellery & more. Full GST guide.

Notification No. 13/2023 – UTT(R) Exemption Rules

Notification No. 13/2023 – UTGST updates exemption rules under Notification 12/2017. Know revised GST status on government services & related provisions.

Circular No. 71/45/2018 – GST: Clarification on issues pertaining to registration as a casual taxable person & recovery of excess Input Tax Credit distributed by an Input Service distributor

Representations have been received seeking clarification on certain issues under the GST laws. The same have been examined and the clarifications on the same are as below:

Notification No. 9/2025 – Integrated Tax (Rate) Updates

In exercise of the powers conferred by sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017

FORM GSTR-2B: Auto-drafted ITC Statement

Important Keyword: FORM GSTR-2B, ITC Statement. Table of Contents FORM GSTR-2B Auto-drafted ITC Statement FORM GSTR-3B. FORM GSTR-3B. FORM GSTR-2B [See rule 60(7)] Auto-drafted ITC Statement Year YYYY-YY Month       3.   1. GSTIN   2(a). Legal name of...

Notification No. 24/2018 – Central Tax (Rate) Explained

Notification No. 24/2018 – Central Tax (Rate) updates GST rates on goods like marble, cork, tyres, batteries, and footwear from 1 Jan 2019.

FORM GST DRC-01A1: Intimation of tax ascertained as being payable under section 73(5)/74(5)

Please refer to the above proceedings. In this regard, the amount of tax/interest/penalty payable by you under section 73(5) / 74(5) with reference to the said case as ascertained by the undersigned in terms of the available information, as is given below:

FREQUENTLY ASKED QUESTIONS (FAQs) ON GOODS AND SERVICES TAX (GST) PART – 4

Ans. The taxable event under GST shall be the supply of goods or services or both made for consideration in the course or furtherance of business. The taxable events under the existing indirect tax laws such as manufacture, sale, or provision of services shall stand subsumed in the taxable event known as ‘supply’.

FORM GST PCT -05: Authorisation / withdrawal of authorisation for Goods and Services Tax Practitioner

To file an intimation to pay tax under the composition scheme or withdraw from the said scheme.]