The corrigendum corrects a tariff item error in the table to Notification No. 05/2021 by substituting the incorrect heading with the correct one. This ensures proper classification and avoids interpretational disputes in implementation of the concessional COVID-19 relief rates.Issued for earlier notification?Yes — corrigendum to Notification No. 05/2021–Central Tax (Rate).
The corrigendum corrects a tariff item error in the table to Notification No. 05/2021 by substituting the incorrect heading with the correct one. This ensures proper classification and avoids interpretational disputes in implementation of the concessional COVID-19 relief rates.Issued for earlier notification?Yes — corrigendum to Notification No. 05/2021–Central Tax (Rate).
A proviso is inserted to levy 2.5% CGST on specified services under S. No. 3(iv)(f) during the period 14 June 2021 to 30 September 2021, irrespective of the normal rate. This temporary concession was introduced to provide relief during the COVID-19 pandemic period.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
A proviso is inserted to levy 2.5% CGST on specified services under S. No. 3(iv)(f) during the period 14 June 2021 to 30 September 2021, irrespective of the normal rate. This temporary concession was introduced to provide relief during the COVID-19 pandemic period.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
This notification provides concessional or NIL GST rates on critical COVID-19 relief items such as medical oxygen, Tocilizumab, Amphotericin-B, Remdesivir, oxygen concentrators, ventilators, sanitizers, diagnostic kits and ambulances. The concession was time-bound to reduce healthcare costs during the pandemic.Issued for earlier notification?No — this is a standalone concessional notification
This notification provides concessional or NIL GST rates on critical COVID-19 relief items such as medical oxygen, Tocilizumab, Amphotericin-B, Remdesivir, oxygen concentrators, ventilators, sanitizers, diagnostic kits and ambulances. The concession was time-bound to reduce healthcare costs during the pandemic.Issued for earlier notification?No — this is a standalone concessional notification
This notification amends Schedule I (2.5%) by substituting the tariff heading against S. No. 259A. It also inserts Diethylcarbamazine in List 1, making it taxable at the concessional rate. The amendment was issued on the recommendation of the GST Council to rationalise rates and provide relief on essential medicines.Issued for earlier notification?Yes — amends Notification No. 01/2017–Central Tax (Rate).
This notification amends Schedule I (2.5%) by substituting the tariff heading against S. No. 259A. It also inserts Diethylcarbamazine in List 1, making it taxable at the concessional rate. The amendment was issued on the recommendation of the GST Council to rationalise rates and provide relief on essential medicines.Issued for earlier notification?Yes — amends Notification No. 01/2017–Central Tax (Rate).
This notification revises the wording relating to the time period for discharge of tax liability in real estate projects. It clarifies that tax liability must be discharged in the tax period in which completion certificate is issued or first occupation occurs, whichever is earlier. The amendment removes interpretational ambiguity regarding timing of tax payment.Issued for earlier notification?Yes — amends Notification No. 06/2019–Central Tax (Rate).
This notification revises the wording relating to the time period for discharge of tax liability in real estate projects. It clarifies that tax liability must be discharged in the tax period in which completion certificate is issued or first occupation occurs, whichever is earlier. The amendment removes interpretational ambiguity regarding timing of tax payment.Issued for earlier notification?Yes — amends Notification No. 06/2019–Central Tax (Rate).
This notification appoints 1 June 2021 as the date on which Section 112 of the Finance Act, 2021 comes into force. The section amends Section 50 of the CGST Act, relating to interest on delayed payment of tax.
This notification appoints 1 June 2021 as the date on which Section 112 of the Finance Act, 2021 comes into force. The section amends Section 50 of the CGST Act, relating to interest on delayed payment of tax.
This notification extends the due date for filing FORM GSTR-1 for May 2021 by 15 days for registered persons filing monthly returns. It amends Notification No. 83/2020-CT and provides COVID-related compliance relief.Amendment:This notification amends notification No. 83/2020
This notification extends the due date for filing FORM GSTR-1 for May 2021 by 15 days for registered persons filing monthly returns. It amends Notification No. 83/2020-CT and provides COVID-related compliance relief.Amendment:This notification amends notification No. 83/2020
This notification provides reduced interest rates for delayed tax payment in GSTR-3B for March, April and May 2021, based on turnover slabs. Interest is waived or reduced for specified initial days, followed by concessional rates. It offers significant financial relief during COVID-19.Amendment:This notification amends notification No. 13/2017
This notification provides reduced interest rates for delayed tax payment in GSTR-3B for March, April and May 2021, based on turnover slabs. Interest is waived or reduced for specified initial days, followed by concessional rates. It offers significant financial relief during COVID-19.Amendment:This notification amends notification No. 13/2017
This notification waives late fee for delayed filing of GSTR-3B for July 2017 to April 2021 beyond prescribed caps, subject to conditions. It also rationalises late fee for June 2021 onwards based on turnover slabs and NIL returns. The relief is part of the COVID amnesty measures.Amendment:This notification amends notification No. 76/2018
This notification waives late fee for delayed filing of GSTR-3B for July 2017 to April 2021 beyond prescribed caps, subject to conditions. It also rationalises late fee for June 2021 onwards based on turnover slabs and NIL returns. The relief is part of the COVID amnesty measures.Amendment:This notification amends notification No. 76/2018
This notification caps late fee payable for delayed filing of FORM GSTR-1 from June 2021 onwards. Maximum late fee is prescribed based on turnover slabs and NIL outward supplies. The amendment reduces compliance burden and aligns GSTR-1 late fees with GSTR-3B.Amendment:This notification amends notification No. 4/2018
This notification caps late fee payable for delayed filing of FORM GSTR-1 from June 2021 onwards. Maximum late fee is prescribed based on turnover slabs and NIL outward supplies. The amendment reduces compliance burden and aligns GSTR-1 late fees with GSTR-3B.Amendment:This notification amends notification No. 4/2018
