The time limit for EVC-based authentication under rule 26 is extended up to 31 October 2021. E-way bill restriction under rule 138E is relaxed for returns pertaining to March to May 2021. Amendments are made to FORM GST ASMT-14 relating to assessment proceedings.Effective Date:29 August 2021 (specific provisions effective retrospectively or prospectively as notified)
The time limit for EVC-based authentication under rule 26 is extended up to 31 October 2021. E-way bill restriction under rule 138E is relaxed for returns pertaining to March to May 2021. Amendments are made to FORM GST ASMT-14 relating to assessment proceedings.Effective Date:29 August 2021 (specific provisions effective retrospectively or prospectively as notified)
This notification extends the time limit for filing an application for revocation of cancellation of registration under Section 30(1) where such time limit fell between 1 March 2020 and 31 August 2021. Eligible taxpayers can now apply up to 30 September 2021, provided the registration was cancelled under Section 29(2)(b) or (c). The extension is granted under Section 168A as COVID-related relief.
This notification extends the time limit for filing an application for revocation of cancellation of registration under Section 30(1) where such time limit fell between 1 March 2020 and 31 August 2021. Eligible taxpayers can now apply up to 30 September 2021, provided the registration was cancelled under Section 29(2)(b) or (c). The extension is granted under Section 168A as COVID-related relief.
This notification extends the GSTR-3B late-fee amnesty scheme by substituting the cut-off date from 31 August 2021 to 30 November 2021. It amends Notification No. 76/2018-CT. The extension allows taxpayers additional time to clear pending returns with reduced late fees.Amendment:This notification amends notification No. 76/2018
This notification extends the GSTR-3B late-fee amnesty scheme by substituting the cut-off date from 31 August 2021 to 30 November 2021. It amends Notification No. 76/2018-CT. The extension allows taxpayers additional time to clear pending returns with reduced late fees.Amendment:This notification amends notification No. 76/2018
This notification amends CGST Rules relating to Rule 26 (e-signing of returns), Rule 138E (blocking of e-way bill generation) and FORM GST ASMT-14. Relaxations were provided for non-filing during COVID-affected periods. The amendments rationalise procedural compliance and ease restrictions imposed due to pandemic disruptions.Amendment:This notification amends notification No. 3/2017
This notification amends CGST Rules relating to Rule 26 (e-signing of returns), Rule 138E (blocking of e-way bill generation) and FORM GST ASMT-14. Relaxations were provided for non-filing during COVID-affected periods. The amendments rationalise procedural compliance and ease restrictions imposed due to pandemic disruptions.Amendment:This notification amends notification No. 3/2017
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
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
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
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
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.
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
