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)
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
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
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
