This notification appoints 1 January 2022 as the date from which selected provisions of the CGST (Eighth Amendment) Rules, 2021 come into force. These include Aadhaar authentication-linked provisions and refund-related amendments. It operationalises earlier notified rule changes.
This notification appoints 1 January 2022 as the date from which selected provisions of the CGST (Eighth Amendment) Rules, 2021 come into force. These include Aadhaar authentication-linked provisions and refund-related amendments. It operationalises earlier notified rule changes.
This notification extends the time limit for recovery under Rule 137 from four to five years. It also amends FORM GST DRC-03 to incorporate voluntary payments arising from DRC-01A, scrutiny and ITC mismatch cases. The changes strengthen recovery and self-compliance mechanisms.Amendment:This notification amends notification No. 3/2017
This notification extends the time limit for recovery under Rule 137 from four to five years. It also amends FORM GST DRC-03 to incorporate voluntary payments arising from DRC-01A, scrutiny and ITC mismatch cases. The changes strengthen recovery and self-compliance mechanisms.Amendment:This notification amends notification No. 3/2017
This notification amends Notification No. 03/2021-CT by inserting reference to sub-section (6A) of Section 25 along with sub-section (6D). The amendment clarifies the statutory basis for Aadhaar authentication requirements. It ensures legal alignment of registration-related verification provisions.Amendment:This notification amends notification No. 3/2021
This notification amends Notification No. 03/2021-CT by inserting reference to sub-section (6A) of Section 25 along with sub-section (6D). The amendment clarifies the statutory basis for Aadhaar authentication requirements. It ensures legal alignment of registration-related verification provisions.Amendment:This notification amends notification No. 3/2021
This notification introduces Aadhaar authentication for registered persons (Rule 10B) as a condition for refunds and revocation of cancellation. It strengthens bank account validation, modifies Rule 45 (job work), Rule 59 (GSTR-1 restrictions) and refund rules (Rules 89, 96, 96C). The amendments aim to curb fraud and enhance compliance integrity.Amendment:This notification amends notification No. 3/2017
This notification introduces Aadhaar authentication for registered persons (Rule 10B) as a condition for refunds and revocation of cancellation. It strengthens bank account validation, modifies Rule 45 (job work), Rule 59 (GSTR-1 restrictions) and refund rules (Rules 89, 96, 96C). The amendments aim to curb fraud and enhance compliance integrity.Amendment:This notification amends notification No. 3/2017
This notification extends the time limit for filing an application for revocation of cancellation of registration under Section 30(1) where such time limit fell between 1 March 2020 and 31 August 2021. Eligible taxpayers can now apply up to 30 September 2021, provided the registration was cancelled under Section 29(2)(b) or (c). The extension is granted under Section 168A as COVID-related relief.
This notification extends the time limit for filing an application for revocation of cancellation of registration under Section 30(1) where such time limit fell between 1 March 2020 and 31 August 2021. Eligible taxpayers can now apply up to 30 September 2021, provided the registration was cancelled under Section 29(2)(b) or (c). The extension is granted under Section 168A as COVID-related relief.
This notification extends the GSTR-3B late-fee amnesty scheme by substituting the cut-off date from 31 August 2021 to 30 November 2021. It amends Notification No. 76/2018-CT. The extension allows taxpayers additional time to clear pending returns with reduced late fees.Amendment:This notification amends notification No. 76/2018
This notification extends the GSTR-3B late-fee amnesty scheme by substituting the cut-off date from 31 August 2021 to 30 November 2021. It amends Notification No. 76/2018-CT. The extension allows taxpayers additional time to clear pending returns with reduced late fees.Amendment:This notification amends notification No. 76/2018
This notification amends CGST Rules relating to Rule 26 (e-signing of returns), Rule 138E (blocking of e-way bill generation) and FORM GST ASMT-14. Relaxations were provided for non-filing during COVID-affected periods. The amendments rationalise procedural compliance and ease restrictions imposed due to pandemic disruptions.Amendment:This notification amends notification No. 3/2017
This notification amends CGST Rules relating to Rule 26 (e-signing of returns), Rule 138E (blocking of e-way bill generation) and FORM GST ASMT-14. Relaxations were provided for non-filing during COVID-affected periods. The amendments rationalise procedural compliance and ease restrictions imposed due to pandemic disruptions.Amendment:This notification amends notification No. 3/2017
Registered persons having aggregate turnover up to ₹2 crore in FY 2020-21 are exempted from filing FORM GSTR-9 under Section 44. The exemption reduces compliance burden for small taxpayers. This relief continues the policy of easing annual return requirements for low-turnover entities.
Registered persons having aggregate turnover up to ₹2 crore in FY 2020-21 are exempted from filing FORM GSTR-9 under Section 44. The exemption reduces compliance burden for small taxpayers. This relief continues the policy of easing annual return requirements for low-turnover entities.
This notification substitutes Rule 80 and extensively amends FORM GSTR-9 and GSTR-9C. It introduces self-certification of reconciliation statement, removes auditor certification, prescribes FORM GSTR-9B for e-commerce operators, and rationalises annual return reporting. The amendment marks a major shift towards trust-based compliance.Amendment:This notification amends notification No. 3/2017
This notification substitutes Rule 80 and extensively amends FORM GSTR-9 and GSTR-9C. It introduces self-certification of reconciliation statement, removes auditor certification, prescribes FORM GSTR-9B for e-commerce operators, and rationalises annual return reporting. The amendment marks a major shift towards trust-based compliance.Amendment:This notification amends notification No. 3/2017
This notification appoints 1 August 2021 as the date on which Sections 110 and 111 of the Finance Act, 2021 come into force. These provisions relate to amendments in GST law enacted through the Finance Act. It formally operationalises the statutory changes.
This notification appoints 1 August 2021 as the date on which Sections 110 and 111 of the Finance Act, 2021 come into force. These provisions relate to amendments in GST law enacted through the Finance Act. It formally operationalises the statutory changes.
