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).
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
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 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 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).
Extends the time limit for Aadhaar authentication under rule 26 up to 31 August 2021.Provides cumulative application of input tax credit conditions for April to June 2021.Allows use of IFF for furnishing outward supply details for May 2021 within the specified period.Effective Date:Date of publication in the Official Gazette (with specific retrospective effect where stated)
Extends the time limit for Aadhaar authentication under rule 26 up to 31 August 2021.Provides cumulative application of input tax credit conditions for April to June 2021.Allows use of IFF for furnishing outward supply details for May 2021 within the specified period.Effective Date:Date of publication in the Official Gazette (with specific retrospective effect where stated)
Extends the due date for furnishing FORM ITC-04 from 31 May 2021 to 30 June 2021.The extension applies to job work-related disclosures under rule 45 of the CGST Rules.The amendment modifies the timeline prescribed in the earlier notification.Previous Notification:Notification No. 11/2021 – Central Tax dated 1 May 2021Effective Date:31 May 2021 (deemed)
Extends the due date for furnishing FORM ITC-04 from 31 May 2021 to 30 June 2021.The extension applies to job work-related disclosures under rule 45 of the CGST Rules.The amendment modifies the timeline prescribed in the earlier notification.Previous Notification:Notification No. 11/2021 – Central Tax dated 1 May 2021Effective Date:31 May 2021 (deemed)
Substitutes the due date for furnishing FORM GSTR-4 from 31 May 2021 to 31 July 2021.The extension applies to taxpayers covered under the composition scheme.The amendment is made to the existing notification governing GSTR-4 filing timelines.Previous Notification:Notification No. 21/2019 – Central Tax dated 23 April 2019, as amendedEffective Date:31 May 2021 (deemed)
Substitutes the due date for furnishing FORM GSTR-4 from 31 May 2021 to 31 July 2021.The extension applies to taxpayers covered under the composition scheme.The amendment is made to the existing notification governing GSTR-4 filing timelines.Previous Notification:Notification No. 21/2019 – Central Tax dated 23 April 2019, as amendedEffective Date:31 May 2021 (deemed)
Government departments and local authorities are excluded from the requirement of issuing e-invoices. The amendment modifies the scope of registered persons covered under the e-invoicing mandate. The exclusion applies prospectively from the notified date.Effective Date:1 June 2021Previous Notification:Notification No. 13/2020 – Central Tax dated 21.03.2020
Government departments and local authorities are excluded from the requirement of issuing e-invoices. The amendment modifies the scope of registered persons covered under the e-invoicing mandate. The exclusion applies prospectively from the notified date.Effective Date:1 June 2021Previous Notification:Notification No. 13/2020 – Central Tax dated 21.03.2020
Late fee payable for delay in filing FORM GSTR-7 is restricted to ₹25 per day. The total late fee payable is capped at ₹1,000 for each return. The rationalised late fee applies to persons required to deduct tax at source.Effective Date:1 June 2021
Late fee payable for delay in filing FORM GSTR-7 is restricted to ₹25 per day. The total late fee payable is capped at ₹1,000 for each return. The rationalised late fee applies to persons required to deduct tax at source.Effective Date:1 June 2021
