The time limit for filing an application for revocation of cancellation of registration is extended to 30 September 2021. The extension applies where the original time limit fell between 1 March 2020 and 31 August 2021. The relief is applicable for cancellations under section 29(2)(b) or (c).Effective Date:29 August 2021
The time limit for filing an application for revocation of cancellation of registration is extended to 30 September 2021. The extension applies where the original time limit fell between 1 March 2020 and 31 August 2021. The relief is applicable for cancellations under section 29(2)(b) or (c).Effective Date:29 August 2021
The extended time limits for compliances notified earlier are further extended. Revised deadlines are prescribed for actions originally falling between April and May 2021. The amendment revises the dates specified in Notification No. 14/2021.Effective Date:30 May 2021Previous Notification:Notification No. 14/2021 – Central Tax dated 01.05.2021
The extended time limits for compliances notified earlier are further extended. Revised deadlines are prescribed for actions originally falling between April and May 2021. The amendment revises the dates specified in Notification No. 14/2021.Effective Date:30 May 2021Previous Notification:Notification No. 14/2021 – Central Tax dated 01.05.2021
This notification appoints 1 August 2021 as the date on which Sections 110 and 111 of the Finance Act, 2021 come into force. These provisions relate to amendments in GST law enacted through the Finance Act. It formally operationalises the statutory changes.
This notification appoints 1 August 2021 as the date on which Sections 110 and 111 of the Finance Act, 2021 come into force. These provisions relate to amendments in GST law enacted through the Finance Act. It formally operationalises the statutory changes.
This notification substitutes Rule 80 and extensively amends FORM GSTR-9 and GSTR-9C. It introduces self-certification of reconciliation statement, removes auditor certification, prescribes FORM GSTR-9B for e-commerce operators, and rationalises annual return reporting. The amendment marks a major shift towards trust-based compliance.Amendment:This notification amends notification No. 3/2017
This notification substitutes Rule 80 and extensively amends FORM GSTR-9 and GSTR-9C. It introduces self-certification of reconciliation statement, removes auditor certification, prescribes FORM GSTR-9B for e-commerce operators, and rationalises annual return reporting. The amendment marks a major shift towards trust-based compliance.Amendment:This notification amends notification No. 3/2017
Registered persons having aggregate turnover up to ₹2 crore in FY 2020-21 are exempted from filing FORM GSTR-9 under Section 44. The exemption reduces compliance burden for small taxpayers. This relief continues the policy of easing annual return requirements for low-turnover entities.
Registered persons having aggregate turnover up to ₹2 crore in FY 2020-21 are exempted from filing FORM GSTR-9 under Section 44. The exemption reduces compliance burden for small taxpayers. This relief continues the policy of easing annual return requirements for low-turnover entities.
Notifies 1 August 2021 as the date on which sections 110 and 111 of the Finance Act, 2021 come into force.These sections relate to amendments impacting GST provisions as enacted in the Finance Act.The notification brings only the specified sections into effect.Effective Date:1 August 2021
Notifies 1 August 2021 as the date on which sections 110 and 111 of the Finance Act, 2021 come into force.These sections relate to amendments impacting GST provisions as enacted in the Finance Act.The notification brings only the specified sections into effect.Effective Date:1 August 2021
Substitutes rule 80 relating to filing of annual return and reconciliation statement.Introduces revised requirements for FORM GSTR-9 and self-certified FORM GSTR-9C.Extends reporting applicability to include FY 2020–21 and omits auditor certification in Part B.Effective Date:1 August 2021
Substitutes rule 80 relating to filing of annual return and reconciliation statement.Introduces revised requirements for FORM GSTR-9 and self-certified FORM GSTR-9C.Extends reporting applicability to include FY 2020–21 and omits auditor certification in Part B.Effective Date:1 August 2021
Registered persons whose aggregate turnover in FY 2020-21 does not exceed ₹2 crore are exempted from filing the annual return under section 44. The exemption applies only for the specified financial year. Other categories of taxpayers remain unaffected.Effective Date:1 August 2021
Registered persons whose aggregate turnover in FY 2020-21 does not exceed ₹2 crore are exempted from filing the annual return under section 44. The exemption applies only for the specified financial year. Other categories of taxpayers remain unaffected.Effective Date:1 August 2021
This notification waives penalty payable under Section 125 for non-compliance with Notification No. 14/2020-CT relating to dynamic QR code on B2C invoices. The waiver applies for the period 1 December 2020 to 30 September 2021. It provides transitional relief during initial implementation.
This notification waives penalty payable under Section 125 for non-compliance with Notification No. 14/2020-CT relating to dynamic QR code on B2C invoices. The waiver applies for the period 1 December 2020 to 30 September 2021. It provides transitional relief during initial implementation.
Waives penalty payable under section 125 of the CGST Act for specified non-compliances.The waiver applies for the period from 1 December 2020 to 30 September 2021.This notification supersedes Notification No. 89/2020 – Central Tax, except for past actions.Previous Notification:Notification No. 89/2020 – Central Tax dated 29 November 2020Effective Date:1 December 2020
Waives penalty payable under section 125 of the CGST Act for specified non-compliances.The waiver applies for the period from 1 December 2020 to 30 September 2021.This notification supersedes Notification No. 89/2020 – Central Tax, except for past actions.Previous Notification:Notification No. 89/2020 – Central Tax dated 29 November 2020Effective Date:1 December 2020
