Concessional interest rates are notified for delayed filing of returns for March and April 2021. Different slabs are prescribed based on aggregate turnover and category of taxpayers. The relief applies for specified number of days from the due date.Effective Date:18 April 2021 (deemed)Previous Notification:Notification No. 13/2017 – Central Tax dated 28.06.2017
Concessional interest rates are notified for delayed filing of returns for March and April 2021. Different slabs are prescribed based on aggregate turnover and category of taxpayers. The relief applies for specified number of days from the due date.Effective Date:18 April 2021 (deemed)Previous Notification:Notification No. 13/2017 – Central Tax dated 28.06.2017
Substitutes the incorrect reference of Notification No. 72/2020 with Notification No. 79/2020 at the specified place. Rectifies citation details without altering substantive provisions.Effective Date: 13.11.2020Previous Notification: Notification No. 82/2020 – Central Tax dated 10.11.2020
Substitutes the incorrect reference of Notification No. 72/2020 with Notification No. 79/2020 at the specified place. Rectifies citation details without altering substantive provisions.Effective Date: 13.11.2020Previous Notification: Notification No. 82/2020 – Central Tax dated 10.11.2020
Companies are allowed to furnish FORM GSTR-3B and FORM GSTR-1 using Electronic Verification Code. The facility is permitted for the period from 27 April 2021 to 31 May 2021. The relaxation applies as a temporary measure.Effective Date:27 April 2021
Companies are allowed to furnish FORM GSTR-3B and FORM GSTR-1 using Electronic Verification Code. The facility is permitted for the period from 27 April 2021 to 31 May 2021. The relaxation applies as a temporary measure.Effective Date:27 April 2021
Penalty waiver period for non-compliance with e-invoicing provisions is extended. The waiver now applies up to 30 June 2021 instead of 31 March 2021. The revised period substitutes the earlier dates prescribed.Effective Date:30 March 2021Previous Notification:Notification No. 89/2020 – Central Tax dated 29.11.2020
Penalty waiver period for non-compliance with e-invoicing provisions is extended. The waiver now applies up to 30 June 2021 instead of 31 March 2021. The revised period substitutes the earlier dates prescribed.Effective Date:30 March 2021Previous Notification:Notification No. 89/2020 – Central Tax dated 29.11.2020
The due date for furnishing annual return for FY 2019-20 is extended. The earlier prescribed date of 28 February 2021 is substituted with 31 March 2021. The extension applies to registered persons required to file annual return.Effective Date:28 February 2021Previous Notification:Notification No. 95/2020 – Central Tax dated 30.12.2020
The due date for furnishing annual return for FY 2019-20 is extended. The earlier prescribed date of 28 February 2021 is substituted with 31 March 2021. The extension applies to registered persons required to file annual return.Effective Date:28 February 2021Previous Notification:Notification No. 95/2020 – Central Tax dated 30.12.2020
The threshold for mandatory e-invoicing is reduced from ₹100 crore to ₹50 crore. Registered persons exceeding the revised turnover limit are required to issue invoices in the prescribed manner. The amendment applies prospectively from the notified date.Effective Date:1 April 2021Previous Notification:Notification No. 13/2020 – Central Tax dated 21.03.2020
The threshold for mandatory e-invoicing is reduced from ₹100 crore to ₹50 crore. Registered persons exceeding the revised turnover limit are required to issue invoices in the prescribed manner. The amendment applies prospectively from the notified date.Effective Date:1 April 2021Previous Notification:Notification No. 13/2020 – Central Tax dated 21.03.2020
Summary:Provisions of Aadhaar authentication under section 25(6B) and 25(6C) are made inapplicable to specified persons. Exemption applies to non-citizens, government departments, local authorities, statutory bodies, PSUs, and applicants under section 25(9). The notification is issued in supersession of Notification No. 17/2020.Effective Date:23 February 2021Previous Notification:Notification No. 17/2020 – Central Tax dated 23.03.2020
Summary:Provisions of Aadhaar authentication under section 25(6B) and 25(6C) are made inapplicable to specified persons. Exemption applies to non-citizens, government departments, local authorities, statutory bodies, PSUs, and applicants under section 25(9). The notification is issued in supersession of Notification No. 17/2020.Effective Date:23 February 2021Previous Notification:Notification No. 17/2020 – Central Tax dated 23.03.2020
Sections 108, 109 and sections 113 to 122 of the Finance Act, 2021 are brought into force. The notification appoints the date from which the said provisions become operational. The commencement applies uniformly across GST laws.Effective Date:1 January 2022
Sections 108, 109 and sections 113 to 122 of the Finance Act, 2021 are brought into force. The notification appoints the date from which the said provisions become operational. The commencement applies uniformly across GST laws.Effective Date:1 January 2022
Jurisdiction of Commissioner (Appeals) and Additional Commissioner (Appeals) is revised for Delhi and Mumbai zones. Territorial allocation between Commissioner (Appeals-I) and Commissioner (Appeals-II) is clarified. Corresponding notes are inserted in Table III of the principal notification.Effective Date:12 January 2021Previous Notification:Notification No. 02/2017 – Central Tax dated 19.06.2017
Jurisdiction of Commissioner (Appeals) and Additional Commissioner (Appeals) is revised for Delhi and Mumbai zones. Territorial allocation between Commissioner (Appeals-I) and Commissioner (Appeals-II) is clarified. Corresponding notes are inserted in Table III of the principal notification.Effective Date:12 January 2021Previous Notification:Notification No. 02/2017 – Central Tax dated 19.06.2017
Restriction is imposed on furnishing FORM GSTR-1 where FORM GSTR-3B for preceding periods is not filed. Monthly filers are restricted if returns for two preceding months are pending. Quarterly filers and persons restricted under rule 86B are also barred from furnishing outward supply details.Effective Date:1 January 2021
Restriction is imposed on furnishing FORM GSTR-1 where FORM GSTR-3B for preceding periods is not filed. Monthly filers are restricted if returns for two preceding months are pending. Quarterly filers and persons restricted under rule 86B are also barred from furnishing outward supply details.Effective Date:1 January 2021
