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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. 12/2017 – Union Territory Tax Explained

Understand Notification 12/2017-Union Territory Tax, HSN digit requirements for Chandigarh businesses, turnover limits, and GST invoice rules.

Notification No. 13/2017 – Central Tax (Rate) Explained

Understand GST Notification 13/2017 covering reverse charge on services like GTA, legal, directors. Simple guide with examples and rules.

Section 24. Laying of rules, regulations and notifications. –

Every rule made by the Government, every regulation made by the Board and every notification issued by the Government under this Act,

FORM GST DRC – 08: Summary of Rectification /Withdrawal Order

2. Your application for rectification of the order referred to above has been examined 3. It has come to my notice that the above said order requires rectification (Reason for rectification as per attached annexure)

Section 105. Powers of Authority and Appellate Authority

(c) issuing commissions and compelling production of books of account and other records, have all the powers of a civil court under the Code of Civil Procedure, 1908.

Rule 61. Form and manner of furnishing of return.-

Important Keyword: section 49, section 39, section 52, section 14, section 51. Table of Contents GST Rule 61. Form and manner of furnishing of return.- GST Rule 61. Form and manner of furnishing of return.- (1) Every registered person other than a person referred to...

Notification No. 13/2021 – Central Tax (Rate) GST Amendment

Learn about Notification No. 13/2021 – Central Tax (Rate) omitting entries from GST Schedules II & III, including IT software. Effective from Oct 2021.

Notification No. 55/2019 – Central Tax Explained

Notification No. 55/2019 – Central Tax extends GSTR-7 due date for TDS deductors in Jammu & Kashmir for July–Sept 2019. Full FAQs with GST compliance help.

Notification No. 44/2017 – Central Tax Explained

Notification No. 44/2017 – Central Tax extends the deadline for filing FORM GST ITC-01 to claim input tax credit under Section 18 of CGST Act.

Notification No. 06/2017 – Union Territory Tax Explained

Understand Notification 06/2017-Union Territory Tax notifying UTGST (Chandigarh) Rules, 2017, GST compliance procedures, ITC, refunds, and return filing.