This notification provides reduced / nil interest rates for delayed payment of tax in GSTR-3B for March and April 2021, based on turnover slabs. The relief is granted under Section 50 read with Section 148. It mitigates financial stress during the COVID-19 second wave.Amendment:This notification amends notification No. 13/2017
This notification provides reduced / nil interest rates for delayed payment of tax in GSTR-3B for March and April 2021, based on turnover slabs. The relief is granted under Section 50 read with Section 148. It mitigates financial stress during the COVID-19 second wave.Amendment:This notification amends notification No. 13/2017
This notification amends Rule 26 to allow companies to verify GSTR-1 and GSTR-3B using Electronic Verification Code (EVC) instead of DSC for the period 27 April 2021 to 31 May 2021. The relaxation was granted due to COVID-19 constraints affecting DSC availability.Amendment:This notification amends notification No. 3/2017
This notification amends Rule 26 to allow companies to verify GSTR-1 and GSTR-3B using Electronic Verification Code (EVC) instead of DSC for the period 27 April 2021 to 31 May 2021. The relaxation was granted due to COVID-19 constraints affecting DSC availability.Amendment:This notification amends notification No. 3/2017
This notification amends Notification No. 89/2020-CT to extend the late-fee waiver period from 31 March 2021 to 30 June 2021. The waiver applies to returns filed during the specified window. It provides COVID-related compliance relief to taxpayers.Amendment:This notification amends notification No. 89/2020
This notification amends Notification No. 89/2020-CT to extend the late-fee waiver period from 31 March 2021 to 30 June 2021. The waiver applies to returns filed during the specified window. It provides COVID-related compliance relief to taxpayers.Amendment:This notification amends notification No. 89/2020
This notification amends Notification No. 13/2020-CT to reduce the threshold for mandatory e-invoicing from ₹100 crore to ₹50 crore. Registered persons exceeding this turnover in any preceding financial year must issue invoices through IRP. The amendment expands the e-invoicing framework.Amendment:This notification amends notification No. 13/2020
This notification amends Notification No. 13/2020-CT to reduce the threshold for mandatory e-invoicing from ₹100 crore to ₹50 crore. Registered persons exceeding this turnover in any preceding financial year must issue invoices through IRP. The amendment expands the e-invoicing framework.Amendment:This notification amends notification No. 13/2020
This notification extends the due date for furnishing FORM GSTR-9 for FY 2019-20 from 28 February 2021 to 31 March 2021. The extension is granted under Section 44 read with Rule 80. It provides additional time for completion of annual compliance.Amendment:This notification amends notification No. 95/2020
This notification extends the due date for furnishing FORM GSTR-9 for FY 2019-20 from 28 February 2021 to 31 March 2021. The extension is granted under Section 44 read with Rule 80. It provides additional time for completion of annual compliance.Amendment:This notification amends notification No. 95/2020
This notification exempts non-citizens of India, government departments, local authorities, statutory bodies, PSUs and persons applying under Section 25(9) from the provisions of Section 25(6B)/(6C) relating to Aadhaar authentication. It supersedes Notification No. 17/2020-CT. The amendment facilitates smoother registration for institutional and special-category applicants.
This notification exempts non-citizens of India, government departments, local authorities, statutory bodies, PSUs and persons applying under Section 25(9) from the provisions of Section 25(6B)/(6C) relating to Aadhaar authentication. It supersedes Notification No. 17/2020-CT. The amendment facilitates smoother registration for institutional and special-category applicants.
This notification amends Notification No. 02/2017-CT to revise the jurisdiction of Commissioners (Appeals) at Delhi and Mumbai. It reallocates appellate jurisdiction to ensure balanced workload distribution. The amendment improves administrative efficiency in handling GST appeals.Amendment:This notification amends notification No. 2/2017
This notification amends Notification No. 02/2017-CT to revise the jurisdiction of Commissioners (Appeals) at Delhi and Mumbai. It reallocates appellate jurisdiction to ensure balanced workload distribution. The amendment improves administrative efficiency in handling GST appeals.Amendment:This notification amends notification No. 2/2017
This notification inserts Rule 59(6) in the CGST Rules, 2017. It restricts furnishing of FORM GSTR-1 / IFF where the registered person has not filed GSTR-3B for preceding tax periods or where ITC utilisation is restricted under Rule 86B. The amendment strengthens return discipline and ensures tax payment compliance before outward supply reporting.Amendment:This notification amends notification No. 3/2017
This notification inserts Rule 59(6) in the CGST Rules, 2017. It restricts furnishing of FORM GSTR-1 / IFF where the registered person has not filed GSTR-3B for preceding tax periods or where ITC utilisation is restricted under Rule 86B. The amendment strengthens return discipline and ensures tax payment compliance before outward supply reporting.Amendment:This notification amends notification No. 3/2017
This notification extends the time limit for furnishing FORM GSTR-9 for FY 2019-20 up to 28 February 2021. The extension is granted under Section 44 read with Rule 80 of the CGST Rules, 2017. It provides additional time to taxpayers to complete annual return compliance during the COVID-19 period.Amendment:Yes it has been amended through notification 4/2021,
This notification extends the time limit for furnishing FORM GSTR-9 for FY 2019-20 up to 28 February 2021. The extension is granted under Section 44 read with Rule 80 of the CGST Rules, 2017. It provides additional time to taxpayers to complete annual return compliance during the COVID-19 period.Amendment:Yes it has been amended through notification 4/2021,
This corrigendum corrects clerical errors in Notification No. 94/2020–CT. The words “for the proviso” are substituted with “for the provisos”, and the period “seven working days” is corrected to “thirty days” at the specified places. The corrections clarify the time limits for registration-related actions. All other provisions of Notification No. 94/2020 remain unchanged.
This corrigendum corrects clerical errors in Notification No. 94/2020–CT. The words “for the proviso” are substituted with “for the provisos”, and the period “seven working days” is corrected to “thirty days” at the specified places. The corrections clarify the time limits for registration-related actions. All other provisions of Notification No. 94/2020 remain unchanged.
