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
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
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
The provisions of section 112 of the Finance Act, 2021 are brought into force. The amendment relates to substitution of section 50 of the CGST Act governing levy of interest. The notified provision becomes operational from the appointed date.Effective Date:1 June 2021
The provisions of section 112 of the Finance Act, 2021 are brought into force. The amendment relates to substitution of section 50 of the CGST Act governing levy of interest. The notified provision becomes operational from the appointed date.Effective Date:1 June 2021
The extension granted for furnishing FORM GSTR-1 for April 2021 is extended to cover May 2021. Registered persons filing monthly returns are eligible. The amendment modifies the earlier notification accordingly.Effective Date:1 June 2021Previous Notification:Notification No. 83/2020 – Central Tax dated 10.11.2020
The extension granted for furnishing FORM GSTR-1 for April 2021 is extended to cover May 2021. Registered persons filing monthly returns are eligible. The amendment modifies the earlier notification accordingly.Effective Date:1 June 2021Previous Notification:Notification No. 83/2020 – Central Tax dated 10.11.2020
Concessional interest rates are notified for delayed payment of tax for March, April, and May 2021. Separate slabs are prescribed based on aggregate turnover and return category. The relief applies for specified periods from the due date.Effective Date:18 May 2021 (deemed)Previous Notification:Notification No. 13/2017 – Central Tax dated 28.06.2017
Concessional interest rates are notified for delayed payment of tax for March, April, and May 2021. Separate slabs are prescribed based on aggregate turnover and return category. The relief applies for specified periods from the due date.Effective Date:18 May 2021 (deemed)Previous Notification:Notification No. 13/2017 – Central Tax dated 28.06.2017
Late fee is waived for delayed filing of FORM GSTR-3B for specified tax periods of March to May 2021. Additional relief is provided for past periods from July 2017 to April 2021, subject to monetary caps. Revised maximum late fee amounts are prescribed for future periods.Effective Date:20 May 2021 (deemed)Previous Notification:Notification No. 76/2018 – Central Tax dated 31.12.2018
Late fee is waived for delayed filing of FORM GSTR-3B for specified tax periods of March to May 2021. Additional relief is provided for past periods from July 2017 to April 2021, subject to monetary caps. Revised maximum late fee amounts are prescribed for future periods.Effective Date:20 May 2021 (deemed)Previous Notification:Notification No. 76/2018 – Central Tax dated 31.12.2018
